Transcription of Documentary Import Declaration Comprehensive Guide
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Documentary Import Declaration Comprehensive Guide
Documentary Import Declaration Comprehensive GuideJanuary 2013iiDocumentary Import Declaration Comprehensive GuideDocumentary Import Declaration Comprehensive Guideiii1 Introduction Who should use this Guide About this Guide About Import declarations Client registration Offences Service Standards for manually lodged declarations Payments 32 Valuation Transaction value Other valuation methods 43 Calculations Customs and Border Protection calculations Duty payable GST payable Wine equalisation tax (WET) Luxury car tax (LCT) Calculation examples Charges Customs and Border Protection, DAFF Biosecurity and post 74 Rights and obligations 85 Prohibitions and restrictions Customs and Border Protection examination of goods 96 Frequently asked questions Why was my parcel stopped by Customs and Border Protection?
page5653.asp>. You can only use the Import Declaration – Post (N10) form for goods imported by post. GST deferral and Australian Business Number (ABN) If you or your organisation is registered for GST deferral you must lodge import declarations electronically. Client registration You must register as a client in Customs and Border
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