- 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
Infringement Notice Scheme
A new infringement notice scheme will be introduced on 1 April 2019.
From 1 April 2019 a new Infringement Notice Scheme replaces the petty offences regime (which ceases on 1 October 2018). The scheme allows for a proportionate response to minor offending and will be more cost and time effective to administer.
There are 76 offences, and from 1 April 2019 a Customs officer can issue on-the-spot fines.
The fines are $400 for an individual and $800 for a body corporate (where the body corporate faces a higher maximum penalty for an offence).
View the infringements and who they apply to.
What happens after 1 October?
On 1 October 2018 the petty offences regime no longer applies. We'll be running an education campaign about Infringement Notices between 1 October 2018 and 31 March 2019. During that time Customs officers will be issuing on-the-spot warnings. All other sanctions remain unchanged.