- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Customs-controlled areas
- Excise forms and documents
Deferred accounts for importers
Our deferred payment scheme allows you to defer payment of Customs charges.
- defer paying your Customs charges for up to 7 weeks, with a minimum of 3 weeks
- settle a month’s transactions with a single payment which is due by the 20th of the following month.
You can defer paying:
- Customs duties
- Good and Services Tax (GST)
- the Heavy Engineering Research Association (HERA) levy
- the Health Promotion Agency (HPA) levy on alcohol
- the Import entry transaction fee (IETF)
- the Ministry for Primary Industries biosecurity levy.
You can’t defer paying:
- simplified import entries, unless you use an importer code
- assessment notices
- temporary import entries
- sight entries.