An import declaration is the document you lodge with the Australian Border Force (ABF) to clear goods into Australia. A full Import Declaration (N10) is required when a consignment cleared to home consumption has a combined value over A$1,000. A Self-Assessed Clearance (SAC) declaration is for air or sea cargo valued A$1,000 or less. Charges below are as listed by the ABF in October 2026; this is general information, not customs advice.
What is the difference between an N10 and a SAC?
A SAC cannot be used for international mail or goods under a carnet, and SAC declarations can only be lodged in the Integrated Cargo System (ICS). Goods needing a permit must use an N10 or a long format SAC. Importers can apply for ICS access, though the ABF says there are costs involved.
Goods up to A$1,000 are generally imported without duty, taxes or charges, except tobacco, tobacco products and alcohol. Above A$1,000, duty, taxes and charges apply, including an import processing charge. The small-parcel GST rules are in LVIG.
What does an import cost?
Rates as listed by the ABF:
| Charge | Amount |
|---|---|
| Import processing charge, electronic, up to A$1,000 | A$0 |
| Electronic, over A$1,000 and under A$10,000 | A$50 |
| Electronic, A$10,000 or more | A$152 |
| Paper, over A$1,000 and under A$10,000 | A$90 |
| Paper, A$10,000 or more | A$192 |
A biosecurity cost recovery charge applies on a full import declaration over A$1,000: A$48 by air, A$71 by sea. Duty is not one flat rate. Rates are set per tariff line in the Customs Tariff, so classify your product before you quote a landed cost. GST on imports is 10% of the customs value plus duty plus transport and insurance. See GST.
Who lodges it, and what else must you check?
Only the owner of the goods or a licensed customs broker can lodge. Prohibited and restricted goods need permission from the relevant agency, with proof given to the ABF. Biosecurity import conditions are separate; see BICON. Keep your documents for five years.
For a seller sending stock from China to an Amazon fulfilment centre, who is the importer matters. Read importer of record for Amazon Australia and shipping from China to Amazon FBA Australia.
What the ABF pages do not say
The ABF's public declaration pages do not say whether a Client Code ID or ABN is needed to import. Ask your broker or the ABF before your first shipment.
Next step
Blooprint does not clear customs, but it manages Amazon FBA for Australian sellers after your stock is cleared.