A Practical Guide for Importing in Australia & New Zealand

Setting up for customs success

Importing into Australia and New Zealand requires more than just moving goods across borders—it demands a deep understanding of customs regulations, biosecurity requirements and compliance frameworks that protect both your business and the integrity of these markets.

Whether importing for the first time or looking to strengthen an existing customs compliance programme, understanding the fundamentals can save considerable time, money and headaches.

The compliance landscape: What importers face today

Importers in Australia and New Zealand face an increasingly complex regulatory environment. The most common challenges include incorrect tariff classification, customs valuation errors, invalid free trade agreement (FTA) certificates of origin and biosecurity non-compliance under Australia's Biosecurity Act 2015 and New Zealand's Ministry for Primary Industries (MPI) Import Health Standards.

Visibility to volumes and costs

If importers lack a clear understanding of delivery volumes or total duty spend—including the combined cost of freight, duty and goods and service tax (GST)—regulatory and compliance problems quickly escalate. They become significant expenses that directly influence margins and competitiveness.

Clear documentation requirements

Documentation gaps are another persistent issue for many importers. Missing packing declarations, treatment certificates or detailed commercial invoices can trigger delays and inspections. Meanwhile, failing to claim duty preferences under FTAs simply because of a lack of complete supplier declarations often leaves money on the table.

Every customs clearance entry requires a standard set of documents. At minimum, relevant documents include:

• Packing list
• A commercial invoice
• Bill of lading or air waybill
• In Australia, a packing declaration

FTA claims also need a certificate of origin. Additionally, certain goods may require import permits or licences, fumigation or treatment certificates and evidence of freight and insurance costs.

One of the top customs mistakes is having missing or incomplete documentation, which can quickly trigger delays and additional scrutiny from border authorities.

First steps for new importers

When importing into Australia or New Zealand for the first time, there are five critical steps to establish operations correctly from the start.

1. Register the organisation

This is the foundation to a solid compliance programme.

• Australia requires an Australian Business Number (ABN) linked to the Integrated Cargo System (ICS).
• New Zealand importers must apply for a Client Code and Declarant Code for the Trade Single Window (TSW).

2. Check import conditions carefully

Understand which permits and treatments apply to specific goods. Determine correct classification and valuation and ensure the right Harmonised System (HS) codes and value basis are used from day one.

• In Australia, review Biosecurity Import Conditions (BICON)
• In New Zealand, confirm MPI Import Health Standards

3. Confirm eligibility of FTA benefits

If you are eligible for FTA benefits, secure compliant certificates of origin.

4. Engage a licensed customs broker

Both jurisdictions require professional lodgment of declarations.

5. Establish robust recordkeeping protocols

Relevant records may be digital or physical and includes invoices, import declarations, classification justifications and correspondence.

• Australia requires retention of all relevant documents for five years from the date of entry.
• New Zealand requires retention of all relevant documents for seven years from the date of entry.

Determining the correct tariff classification

Before lodging a customs entry, it is crucial to ensure goods are classified accurately. Proper tariff classification underpins compliance, affects duty and GST rates and helps avoid costly errors and delays at the border.

1. Secure the right expertise

Tariff classification requires both specialised knowledge and careful consideration. Licensed customs brokers have the technical expertise, legal accountability and access to the full tariff, rulings, precedents and regulatory requirements needed to correctly and compliantly classify goods.

2. Make an initial determination

The steps to make an initial determination seem clear:

• Apply the General Rules of Interpretation (GRI) by considering material, function and form.
• Carefully review Section and Chapter Notes, as these define exclusions and inclusions.
• Consult the World Customs Organisation (WCO) Explanatory Notes to clarify the scope of headings.

Despite these benchmarks, classification can be complicated even for seemingly simple products. When even the regulators grapple with distinctions, it highlights why importers need robust classification processes and expert guidance.

3. Verify and document decisions

Compare initial determinations against applicable national tariff schedules:

• Australia's Customs Tariff Act 1995 (Schedule 3)
• Australian Border Force (ABF) Tariff Advice Service
• New Zealand's Working Tariff Document and Binding Rulings system

Always document classification decisions, keeping rationale and source references for potential audit defence.

Understanding customs value

Customs value forms the basis for calculating duties and taxes. Each country has specific rules for establishing customs value, which importers must understand to ensure compliance and avoid costly errors.

In Australia, customs value equals the transaction price plus assists, packing and royalties. International freight and insurance are excluded for duty purposes but included in the GST Value of Taxable Importation (VoTI).

In New Zealand, customs value includes the transaction price plus commissions, assists and royalties, but excludes post-export transport.

Both countries follow the World Trade Organisation (WTO) Valuation Agreement. Alternative valuation methods apply where transaction value cannot be determined or is unsuitable.

Watching for opportunities and challenges

Beyond mastering the fundamental requirements of customs compliance, importers must remain alert to both promising opportunities and potential challenges.

Opportunity: Free Trade Agreements

Australia and New Zealand have built one of the world's most comprehensive Free trade agreement (FTA) networks, yet many businesses fail to capitalise on these advantages. Each FTA carries specific origin rules and documentation requirements that demand co-ordination across procurement, compliance and logistics teams.

Key agreements include:

• Australia-New Zealand Closer Economic Relations Trade Agreement (ANZCERTA)
• Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)
• Regional Comprehensive Economic Partnership (RCEP)

Additional agreements include:

• AANZFTA (ASEAN)
• AUSFTA (United States)
• The UK FTA
• UAE CEPA

New Zealand also benefits from the EU-NZ FTA and the NZ-China FTA.

Opportunity: Compliance frameworks and trusted trader programmes

Customs authorities in both Australia and New Zealand operate on the principle that compliant businesses deserve facilitation, not friction. By demonstrating consistent compliance and strong internal controls, importers can shift from reactive inspections to proactive partnerships with border agencies.

The Australian Border Force operates a risk-based compliance model with a voluntary disclosure framework and the Trusted Trader Programme. Participants benefit from reduced inspections and priority processing. New Zealand Customs aligns with WCO standards and offers the Secure Exports Scheme for trusted traders, emphasising accurate declarations and self-assessment.

Both frameworks reward proactive compliance and transparency, creating faster clearances and reduced operational disruption for businesses that invest in getting it right.

Challenge: Biosecurity requirements

Biosecurity is the highest-stakes compliance challenge in the region. In fact, in Australia, biosecurity presents a greater compliance challenge than customs itself.

Australia enforces the Biosecurity Act 2015, BICON requirements and seasonal Brown Marmorated Stink Bug (BMSB) measures from September to April each year. New Zealand's MPI Import Health Standards focus heavily on pest and contamination control.

The consequences of getting it wrong are severe—not just financially, but operationally. Once biosecurity authorities identify an issue, every future delivery faces heightened scrutiny. Therefore, prevention and proper preparation are essential to maintaining supply chain continuity.

Recognising the benefits of a customs broker

A licensed customs broker serves as the representative for lodgment and compliance. They advise on classification, valuation, FTA eligibility and biosecurity requirements. They keep importers informed on regulatory changes and manage permits while helping maintain audit readiness.

Look for a global provider, like C.H. Robinson, that excels in thorough deep regional compliance knowledge and data-driven insights. The right customs brokerage service can deliver integrated customs technology with real-time delivery visibility and specialist teams to conduct tariff and valuation reviews. Strong relationships with both Australia and New Zealand customs agencies also help ensure smooth clearances and proactive problem-solving.

Most importantly, a customs broker needs to know everything about the importer, from what it is importing to what it costs to land at the destination. Full visibility is the key to minimising duty, maintaining compliance and avoiding mistakes.

Get started with confidence

Successfully navigating the complexities of import compliance in Australia and New Zealand demands a strategic approach and reliable support from a provider you trust. By investing in strong relationships and leveraging expert guidance, importers can unlock growth opportunities while minimising risk.

Staying informed and proactive not only protects your business but also ensures resilience in an ever-evolving regulatory landscape.

Have questions? Connect with our regional customs experts to establish compliant, cost-effective import operations.