- 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
- Excise forms and documents
Infringement Notices or instant fines will be introduced on 1 April 2019.
From 1 April 2019 Customs officers can issue instant fines.
The fine is $400 for an individual and $800 for a company.
Fines or Infringement Notices replace the petty offences regime (which ceased 1 October 2018). They allow a proportionate response to minor offending and are more cost and time effective to administer.
View the infringements and who they apply to.
See our brochure (PDF 644 KB) for details on Infringement Notices, your rights, and how to pay.