Customs Guide to Importing and Exporting - Arts Queensland

Introduction
A Customs Guide to Importing and Exporting is aimed to assist everyone who interacts
with the Australian Customs Service. This encompasses Importers, Exporters,
Import/Export agents, local manufacturers and producers, as well as individual members
of the general public.
While providing a useful source of information for all Customs clients, this Guide is
particularly aimed at assisting small business, especially those that have not previously
been involved in international trade. Recognising the importance of small business to the
economic future of Australia, Customs aims to provide information that will assist small
business in dealing with Customs procedures.
This Guide gives an overview of the Customs rules, regulations and processes. It explains
some of the Customs issues when importing, exporting, and in regards to manufacturing
goods locally. For more detailed information, contact the Customs Information Centre on
1300 363 263, or by email at information@customs.gov.au
This Guide also draws attention to other legislative requirements that must be complied
with in order to successfully complete importing/exporting/manufacturing obligations.
In addition, this Guide highlights a number of programs in which industry and Customs
mutually benefit by working together to facilitate the movement of goods and protect the
community.
This Guide includes some information on the Goods and Services Tax (GST), further
information can be obtained by contacting the Australian Taxation Office (ATO) or the
Customs Information Centre (CIC) at information@customs.gov.au
Information is also included relating to Luxury Car Tax (LCT) and the Wine Equalisation
Tax (WET), which might apply to the importation of motor vehicles and wine.
A Glossary of Terms has been included to assist readers.
This information is intended as a guide. If you need more information or you are not
sure of the requirements that apply to you, email information@customs.gov.au. You
can also contact a Customs Information Centre on 1300 363 263 from anywhere in
Australia or +61 2 6275 6666 from outside Australia
March 2002