Goods imported into Australia require classification under Customs Tariff Act 1995. This page will provide links to documents that will assist in this process. You can subscribe to 'Updates to Tariff Information' to be kept informed of changes and additions to the pages below. The Subscription information below explains how to subscribe or to go straight to the subscription form - click here.
- The Working Tariff page gives access to an online version of the Australian Customs Service document titled 'Combined Australian Customs Tariff Nomenclature and Statistical Classification' and commonly known as the Working Tariff Pages.
- Public advice issued by Customs and Border Protection on the classification of various goods and on other classification issues can be found on the Public Advice Products page.
- The Tariff Advice System page provides information upon using the Tariff Advice System to obtain advance rulings on specific goods before they are imported.
- The Tariff Updates page provides a range of information and notifications of changes to, or impacting on, the Tariff.
Using the Tariff when importing goods
Customs import declaration procedures are based upon self-assessment by importers, including self-assessment of the correct tariff classification of goods. Importers should be aware of all their obligations in this regard. Penalties may be imposed for the submission of incorrect or misleading information.
While it is not a requirement, it is recommended that importers unsure of their ability to accurately classify goods, consider employing the services of a customs broker. Customs brokers are not part of Customs and Border Protection, but are professionals who specialise in the clearance of imported goods and are licensed by Customs and Border Protection. They may be found through an internet search, in your local telephone directory or here.
When making business decisions about future imports, the Tariff Advice service provided by Customs may be of assistance. This service provides classification advice free of charge. (Note: if using a broker or another party to apply for the advice, their charges are not within Custom's control.) This service is designed for intended imports of goods to allow business decisions to be made. It is not designed to deliver advice on goods already imported. The service standard for the provision of advice under normal circumstances is 30 days and it can take longer at times of heavy demand. Advice is given only on specific goods from a specific manufacturer and once an advice is given, it must be followed.
Stay informed - subscribe to ‘Updates to Tariff Information’.
Australian Customs and Border Protection Service has a commitment to help traders understand and meet their reporting, revenue, permit and cargo movement obligations at the border. Correct tariff classification of imported goods is an essential part of these obligations. For this reason, Customs and Border Protection publishes material, such as Tariff Precedents and Tariff Classification Guides. These are published on this site.
You can subscribe to updates on Tariff Precedents, Tariff Classification Guides and other changes to the Tariff website via Customs and Border Protection’s website as an alternative to receiving them via the normal commercial channels.
Please follow these instructions to become a subscriber:
- Click on the link http://news.customs.gov.au/sign_up.asp. This will take you to a 'Subscriptions' webpage on the Australian Customs and Border Protection Service website.
- Please enter your details under the heading ‘New Account Details’. This will register you for email subscriptions.
- For subscription to updates on tariff information, please check the box beside ‘Updates to Tariff Information’.
- Click on the box ‘Create My Account’ to finalise your registration.