For Importers

This information is for businesses of any size that import goods.


There are eight new services or initiatives that may impact your business.

If you buy goods online from overseas for your personal use and the value is less than $1,000, these changes do not affect you. However, you do need to be aware of other charges that apply.

For the quick summary of what’s changed, please watch the overview of the Act and the guide to the new services and initiatives.

The new services and initiatives that may affect your business are listed below. Select the change you want to learn about. For more detail, there are PDFs below which you can download. User guides, policy documents and forms for these changes are on Customs website.

Below, you’ll find some more information to help you prepare for the change. 

  • Provisional values: At a Glance - PDF -  FAQ
  • Importers guide - PDF
  • Notification to use Provisional Values - PDF
  • Application to use provisional values - PDF
  • Valuation rulings: At a Glance - PDF - FAQ
  • Compensatory interest and late payment penalties: At a Glance - PDF -  FAQ
  • Administrative penalties: At a Glance - PDF - FAQ
  • Administrative reviews: At a Glance - PDF - FAQ
  • Joint Border Management System: At a Glance - PDF -  FAQ
  • Storing business records: At a Glance - PDF - FAQ
  • Infringement Notice Scheme page
  • Infringement Notice Scheme - FAQ

If you prefer to look at all information by topic, visit the Information Library

There are also changes to existing functions that may affect your business.