- 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
Apply for a ruling
How to get a Customs ruling.
If you’re importing an item and you want a Customs ruling on it, you must apply before you import.
If you’re applying for a ruling after you’ve imported the item, you must get permission from the Customs chief executive first.
How to apply for a ruling
To apply complete one of the following:
- C7C - Application for a Customs ruling (valuation of imported goods) (DOC 258 KB)
- C7 – Application for a Customs ruling (classification or duty concession) (DOC 261 KB)
- C7A – Application for a Customs ruling (country of produce or manufacture) (DOC 280 KB)
- C7B – Application for a Customs ruling (correct application of regulations) (DOC 255 KB).
The application must be in the name of the person importing the items, not in the name of a broker, consultant or other organisation.
You must apply for a new ruling if any of the facts of the original ruling change.
Other than valuation rulings, we charge a fee of $40.88 per item, per ruling.
The fee for valuation rulings is made up of the following:
- an application fee of $300; plus
- an invoice issued on completion of the ruling which covers both:
- time spent by Customs processing the ruling at an hourly rate of $116.48, in excess of 2.5 hours spent by Customs in considering the application
- any reasonable expense incurred during processing of the ruling.
You will generally get your rulings within:
- 150 days of giving us all the necessary information – for country of origin and valuation rulings
- 40 days of giving us all the necessary information – for other rulings.
If you don’t agree with a ruling
If you disagree with the Customs ruling we give you, including a decision to not make a ruling or to amend a ruling, you can appeal the decision to the Customs Appeal Authority.
Contact the Valuation, Origin and Classification (VOC) office for more information about rulings by email: email@example.com.