For any business importing goods into Australia, understanding the customs entry process is essential to keeping shipments on schedule. With 25+ years of navigating international supply chains, Magellan Logistics guides importers through each stage, from documentation preparation through to goods release.
This guide explains what a customs entry actually is, how it differs from customs clearance, the documents you need, and what happens once a declaration is lodged with the Australian Border Force (ABF).
What Is a Customs Entry, and How Does It Differ from Customs Clearance?
“Customs clearance” and “customs entry” are often used interchangeably, but they refer to different processes. Customs clearance covers all steps required to bring imported goods into the country. The customs entry process is one specific part of that: the formal declaration lodged with the ABF through the Integrated Cargo System (ICS).
Lodging a customs entry is a legal requirement for most commercial imports. It triggers duty and GST assessment and initiates ABF risk profiling.
Types of Customs Entry in Australia
Australia uses several entry types depending on the goods and their customs value:
- Full Import Declaration, Entry for Home Consumption (N10): required for goods with a combined value of over AUD$1,000 that are being cleared into home consumption.
- Into Warehouse Entry (N20): used when goods valued above AUD$1,000 are placed in a licensed customs warehouse rather than released immediately. Goods valued at AUD$1,000 or less cannot be warehoused, and tobacco cannot be entered into a warehouse.
- Out-of-Warehouse Entry (N30): lodged when goods are released from a licensed warehouse into home consumption, at which point any duties and taxes become payable.
- Self-Assessed Clearance (SAC): applies to goods valued at AUD$1,000 or below that arrive by air or sea cargo. A SAC cannot be used for goods arriving by international mail or under a carnet. Alcohol and tobacco are dutiable regardless of value, so they do not receive the duty and GST exemption that otherwise applies below the threshold, though low-value alcohol and tobacco can still be cleared on a short format SAC Declaration with duty and tax paid.
- Carnets: A carnet is an international customs document that allows travellers and businesses to temporarily import goods or vehicles across international borders without paying duties, taxes, or posting bonds. They act like a “passport for goods” and are valid in over 80 countries.
What Documents Do You Need to Lodge a Customs Entry?
Accurate documentation is essential to a smooth customs entry process. Incomplete or incorrect paperwork is a leading cause of delays.
For most shipments, you will need a commercial invoice, a packing list, and a bill of lading or an air waybill. If you are claiming a preferential duty rate under a free trade agreement, a Certificate of Origin is also required. Import permits may be needed for controlled or restricted goods.
HS Code Classification
Every item in your shipment must be assigned a Harmonised System (HS) code before a customs entry form can be lodged. The HS code determines the applicable duty rate, so classification errors can result in underpayment or overpayment of duties.
Misclassification is one of the most common compliance issues importers face. Working with customs brokerage services significantly reduces this risk.
Step-by-Step: How the Customs Entry Process Works in Australia
Here is the typical sequence for a full import declaration for sea freight shipments:
- Prepare documentation and classify goods: assemble your commercial invoice, packing list, bill of lading, and Certificate of Origin (if applicable). Review our guide to importing your goods by sea for a full document checklist. Confirm the HS code for each line item.
- Lodge the customs entry via ICS: your licensed customs broker submits the N10 import declaration through the ABF’s Integrated Cargo System.
- ABF risk assessment: most entries are cleared electronically within hours. Some are flagged for a document check, x-ray screening, or physical examination. Read our guide on how to avoid delays with Australian Border Force to understand common triggers.
- DAFF biosecurity inspection: the Department of Agriculture, Fisheries and Forestry runs its biosecurity assessment separately from the ABF process. These checks may run in parallel or in sequence, depending on the goods.
- Duty and GST assessment: once the entry is accepted, import duty and 10% GST are calculated on the customs value. An import processing charge also applies for shipments above a certain customs value threshold; verify the current figure with ABF or your customs broker before lodging.
- Goods release: after duties and GST are paid and the customs entry is finalised, the goods are released.
What Is a Customs Entry Number, and What Happens After Lodgement?
When a customs entry is lodged through ICS, the ABF assigns a unique customs entry number. This reference is used to track clearance status, confirm goods have been released, and maintain compliance records.
For standard shipments, the customs entry process typically takes 12 to 24 hours. If the ABF requests additional documentation, expect two to five business days. Physical inspections can extend this to five to fourteen days.
Pre-clearance is a useful strategy to minimise port delays. By lodging your customs entry before the vessel or aircraft arrives, you can often have approval in place before goods are even unloaded.
Do You Need a Licensed Customs Broker to Lodge an Entry?
Importers can self-lodge customs entries through ICS, but most businesses choose to work with a licensed customs broker. A licensed broker ensures that entry forms are correctly classified, valuations are accurate, and lodgement complies with ABF requirements.
As an Australian Trusted Trader accredited freight forwarder, Magellan Logistics offers a faster pathway through customs. ATT accreditation means our clients’ shipments receive lower levels of intervention from the ABF, reducing the risk of holds or delays.
Where your shipment qualifies for reduced duties under a free trade agreement, a customs broker also manages the Certificate of Origin and rules-of-origin verification on your behalf.
Frequently Asked Questions About the Customs Entry Process
How long does a customs entry take to process in Australia?
For most standard commercial shipments, electronic clearance takes 12 to 24 hours. Shipments flagged for document verification may take two to five days, and physical inspections typically require five to fourteen days.
What is the difference between a SAC and a Full Import Declaration?
A Self-Assessed Clearance applies to goods valued at AUD$1,000 or below. Goods above this threshold require a Full Import Declaration (N10). Alcohol and tobacco are always subject to the Full Import Declaration process, regardless of value.
What triggers an ABF inspection during the customs entry process?
The ABF uses risk-profiling to flag shipments for closer review. Common triggers include HS code anomalies, country of origin flags, inconsistencies in documentation, and random selection.
Partner with Magellan Logistics for Customs Entry Support
Magellan Logistics is a licensed corporate customs broker with over 25 years of experience managing customs entries for Australian importers across a wide range of industries.
Our dedicated account managers support Australian importers at every stage of the customs entry process across Melbourne, Sydney, and Brisbane, with service coverage extending to Adelaide and Fremantle. To discuss your import requirements or request a freight rate, contact our freight forwarding services team today.
Request a Rate or call us on 1800 595 463.
