- 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
There will be a planned outage at 5pm today for maintenance. The website may be temporarily unavailable for up to 15 minutes.
Deferred accounts for importers
Our deferred payment scheme allows you to defer payment of Customs charges.
- defer paying your Customs charges for up to 7 weeks, with a minimum of 3 weeks
- settle a month’s transactions with a single payment which is due by the 20th of the following month.
You can defer paying:
- Customs duties
- Good and Services Tax (GST)
- the Heavy Engineering Research Association (HERA) levy
- the Health Promotion Agency (HPA) levy on alcohol
- the Import entry transaction fee (IETF)
- the Ministry for Primary Industries biosecurity levy.
You can’t defer paying:
- simplified import entries, unless you use an importer code
- assessment notices
- temporary import entries
- sight entries.