Act FAQs
Support tools and answers to your questions.
Our Comparison Guide compares the 1996 and 2018 Acts sections by section.
View the specific FAQs for the 10 new services and initiatives.
- Import
- Start importing
- Import Prohibited and restricted imports
- Import animals
- Tobacco
- Commercial vessels
- Cruise ship operators
- Valuation for import
- Lodge your import entry
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Split shipments
- Import forms and documents
- Paying Customs - Business
- Broker with a deferred account
- Broker Goods Clearance Fees Accounts
- Broker paying on behalf of the customer
- Broker payment of deposit for temporary import/Sight entry
- Customs duties
- Duty payers, including excise clients
- Goods Clearance Fees Account
- Importers with deferred accounts
- Excise
- 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
- Excise forms and documents