- 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
The Working Tariff Document (WTD) has been reprinted with an effective date of 30 December 2018. Read more
Mutual Recognition Arrangements
Mutual Recognition Arrangements (MRAs) are formal agreements between us and customs services in other countries with similar supply chain security standards.
We have signed MRAs with:
- the United States
- the Republic of Korea.
Practically, MRAs mean that Secure Export Scheme (SES) partners from mutually-recognised countries are seen as “low-security risk”. In turn, this means they can access fast-tracked customs processing in their destination countries.
As an example, SES exporters are 3.5 times less likely than other traders to be examined for security purposes by United States Customs and Border Protection.