Licensed Customs Brokerage & Border Compliance
LEVAO INTERNATIONAL PTY LTD provides comprehensive customs brokerage services through licensed brokers who interface directly with the Australian Border Force (ABF) via the Integrated Cargo System (ICS). Our Melbourne-based compliance team manages the full spectrum of import and export declarations, ensuring your cargo clears Australian borders without unnecessary delays, penalties, or storage charges.
We specialise in navigating Australia's complex regulatory environment, including biosecurity requirements administered by the Department of Agriculture, Fisheries and Forestry (DAFF), quarantine protocols under BICON (Biosecurity Import Conditions), and the intricate tariff classification framework of the Australian Harmonized Tariff Schedule. Whether you are importing commercial goods from China under ChAFTA preferential rates or exporting manufactured products to ASEAN markets, our brokers ensure every declaration is lodged accurately and on time.
Import Declarations via ICS
Our brokers compile and electronically lodge Full Import Declarations (FIDs) through the Integrated Cargo System prior to vessel or aircraft arrival at Australian ports. We audit commercial invoices, bills of lading, packing lists, and biosecurity packing declarations to ensure every line item maps to the correct tariff heading under the Australian Harmonized Tariff Schedule. Our import clearance services include:
- Full Import Declarations (FID): Mandatory for commercial shipments valued above AU$1,000 FOB. We calculate customs duty (typically 5% of FOB value) and 10% GST on the taxable import value.
- Self-Assessed Clearances (SAC): Streamlined processing for low-value consignments under AU$1,000 threshold, reducing clearance time to under 2 hours.
- Warehouse Declarations: Customs entries permitting goods to be stored in licensed bonded warehouses under ABF supervision, deferring duty payment until goods enter commerce.
- Temporary Import Entries: Processing ATA Carnet equivalents and temporary admission permits for exhibition goods, professional equipment, and commercial samples.
Export Documentation & Compliance
Our export compliance team registers Export Declaration Numbers (EDNs) for all outbound sea and air freight consignments valued above AU$2,000. We facilitate the complete export documentation chain, ensuring compliance with both Australian export controls and destination country import requirements:
- Export Declaration Numbers (EDN): Electronic lodgement through ICS for goods departing Australian territory, with real-time tracking confirmation for shipping lines and airlines.
- Certificates of Origin: Issued under bilateral and multilateral agreements including ChAFTA, AANZFTA, JAEPA, KAFTA, and RCEP to reduce or eliminate destination import duties.
- Phytosanitary Certificates: Coordination with DAFF for agricultural and food exports requiring destination country biosecurity clearance documentation.
- Dangerous Goods Declarations: Preparation of IMO/IATA-compliant documentation for Class 1-9 dangerous goods shipments departing Australian ports.
Quarantine & Biosecurity Compliance (BICON / DAFF)
Australia maintains some of the world's strictest biosecurity import barriers, administered by the Department of Agriculture, Fisheries and Forestry (DAFF) through the Biosecurity Import Conditions (BICON) database. Our compliance specialists identify permit mandates, arrange pre-shipment treatments, and manage quarantine clearance protocols for high-risk cargo classifications. We handle the full biosecurity pathway from initial risk assessment through to cargo release:
- BICON Condition Assessment: Pre-shipment evaluation of biosecurity import conditions for food products, timber and wood packaging, agricultural commodities, biological samples, seeds, and live plant material. We verify ISPM-15 compliance for all wood packaging materials.
- Biosecurity Treatment Coordination: Arranging offshore or onshore methyl bromide fumigation, heat treatment (56°C core temperature for 30 minutes minimum), gamma irradiation, or steam cleaning at DAFF-approved treatment facilities.
- Direction Notice Resolution: Managing inspection bookings at DAFF-approved premises, processing hold orders, coordinating biosecurity-secure transport between container terminals and inspection sites, and liaising with inspectors to expedite cargo release.
- Import Permit Applications: Lodging permit applications for regulated goods including certain foods, biologicals, and agricultural chemicals that require advance DAFF approval before shipment from origin.
Tariff Classification & Duty Drawback
Correct tariff classification under the Australian Harmonized Tariff Schedule is critical to prevent costly ABF audits, infringement notices, and retrospective duty assessments. Our classification specialists evaluate technical product composition, functional specifications, material content, and intended end-use to apply the most accurate and beneficial tariff codes. Our tariff services encompass:
- HS Code Determination: Technical analysis of product specifications against Chapter, Heading, and Subheading notes to assign correct 8-digit Australian tariff codes with applicable duty rates.
- Tariff Advice Applications: Where classifications are ambiguous or disputed, we prepare and lodge formal Tariff Advice requests with the ABF to obtain binding rulings that protect importers from future reassessment.
- Tariff Concession Orders (TCO): Identifying and applying existing TCOs and by-law provisions that exempt duty on goods where no substitutable local manufacture exists in Australia.
- Duty Drawback Claims: Processing refund applications for customs duty paid on imported goods that are subsequently exported or used as inputs in exported manufactured products, recovering up to 100% of original duty paid.
Free Trade Agreement Optimisation
Australia maintains an extensive network of bilateral and multilateral Free Trade Agreements that can eliminate or substantially reduce customs duty on qualifying imports. Our FTA specialists review origin documentation, verify rules of origin criteria, and compile compliant certificates to apply preferential duty concessions. Key agreements we regularly utilise include:
- ChAFTA (China-Australia): Zero-duty concessions on thousands of tariff lines for goods of Chinese origin with valid Certificate of Origin (Form B) or Declaration of Origin from approved exporters.
- AANZFTA (ASEAN-Australia-NZ): Preferential rates for goods originating in Singapore, Vietnam, Thailand, Indonesia, Malaysia, Philippines, and other ASEAN member states.
- JAEPA & KAFTA: Japan and Korea FTAs providing staged duty elimination on automotive parts, electronics, steel products, and agricultural goods.
- RCEP: Regional Comprehensive Economic Partnership enabling cumulation of origin across 15 Asia-Pacific countries for complex manufactured goods with multi-country supply chains.
Customs Bonds & Bonded Warehouse Management
For importers requiring deferred duty payment or goods held under customs control, we manage the complete customs bond lifecycle. Customs bonds allow goods to be stored in ABF-licensed bonded warehouses without immediate duty and GST liability, providing significant cash-flow advantages for businesses with high-value or slow-moving inventory:
- Security Bond Lodgement: Arranging continuous or single-entry security bonds with the ABF, enabling goods to remain under customs control in approved premises for up to 12 months.
- Bonded Warehouse Entries: Processing warehouse declarations (Nature 20 entries) that place imported goods into bond, deferring duty and GST until goods are withdrawn for home consumption.
- Ex-Bond Withdrawals: Managing partial or complete withdrawals from bond as commercial orders are received, allowing duty payment to align with actual sales rather than bulk import dates.
- Re-Export from Bond: Facilitating duty-free re-export of bonded goods to third countries without triggering Australian duty liability, ideal for regional distribution hub operations.
Prohibited & Restricted Goods Advisory
Australia maintains strict controls on the importation of certain goods under the Customs Act 1901 and associated regulations. Importing prohibited items can result in seizure, destruction, and significant financial penalties. Our compliance team provides pre-shipment advisory services to identify potential issues before goods depart origin:
- Absolute Prohibitions: Advising on goods that cannot enter Australia under any circumstance, including certain weapons, objectionable material, and products made from endangered species (CITES).
- Conditional Restrictions: Managing permit applications for goods requiring advance approval, including certain pharmaceuticals, therapeutic goods (TGA), food products (FSANZ), and communications equipment (ACMA).
- Anti-Dumping & Countervailing: Identifying goods subject to anti-dumping or countervailing duties and calculating additional duty liabilities before importation to prevent unexpected cost escalation.
Customs Audit Defence & Compliance Reviews
The Australian Border Force conducts post-clearance audits targeting valuation accuracy, classification consistency, and origin claim validity. Our proactive compliance review services help importers maintain audit-ready documentation and defend existing clearance positions:
- Transaction Value Audits: Reviewing transfer pricing, related-party transactions, and valuation adjustments (assists, royalties, buying commissions) to ensure declared values meet WTO Valuation Agreement standards.
- Voluntary Disclosure Assistance: Preparing voluntary disclosure submissions to the ABF where historical errors are identified, mitigating penalty exposure through proactive self-reporting.
- Compliance Improvement Programs: Developing internal classification databases, document retention procedures, and staff training programs to reduce future compliance risks.
Avoid Duty Overpayment
We audit every shipment for applicable Tariff Concession Orders, by-law exemptions, and FTA preferential rates. On average, our clients save 3-5% on landed costs through correct duty optimisation and drawback recovery.
Mitigate ABF Audit Penalties
Misclassification or undervaluation can attract penalties of up to three times the duty shortfall. Our pre-clearance audits ensure all declared values align with WTO transaction value methodology and ABF requirements.
Prevent Terminal Storage Charges
Pre-arrival lodgement through ICS secures customs release before vessel discharge, avoiding escalating terminal storage fees at Melbourne container parks that can exceed AU$150 per container per day after free time expires.
Expedite Biosecurity Release
Our direct relationships with DAFF inspectors and approved treatment providers enable faster resolution of direction notices, reducing average biosecurity hold times from 5-7 days to 24-48 hours for most cargo categories.
Document Collection
Collect commercial invoices, packing lists, bills of lading, and biosecurity declarations for comprehensive audit and verification.
Classification & FTA Review
Assign correct HS tariff codes, evaluate FTA eligibility under ChAFTA/AANZFTA/RCEP, and identify applicable duty concessions or TCOs.
ICS Lodgement
Electronically lodge Full Import Declaration or Self-Assessed Clearance through the Integrated Cargo System prior to vessel arrival.
Duty Payment & Assessment
Resolve any biosecurity queries or ABF profiling holds, calculate final duty and GST liability, and remit payment to the Australian Border Force.
Cargo Release
Receive Authority to Deal (AQIS release) and Out of Charge Notice from ABF, releasing cargo to nominated transport operator for delivery.
Recent Customs & Compliance Cases
Compliance optimisations and successful border entries processed by our licensed customs brokers for Melbourne importers.
Duty Elimination under ChAFTA
Audited commercial declarations for an industrial machinery importer sourcing CNC equipment from Jiangsu Province. Verified manufacturer's Declaration of Origin, confirmed product-specific rules of origin compliance, and applied ChAFTA preferential rate achieving complete duty elimination on AU$248,000 consignment value.
DAFF Food Import Release — Canned Goods
Resolved a critical biosecurity direction notice on a 40' container of canned food products with incomplete ingredient declarations and missing processing certificates. Coordinated directly with DAFF inspectors at Swanson Dock for container sampling, arranged laboratory testing at an approved facility, and secured full release within 48 hours of the initial hold.
Customs Clearance FAQ
How are customs duty and GST calculated for goods entering Australia?
Customs Duty is generally calculated at 5% of the FOB (Free on Board) value of the goods. GST at 10% is then calculated on the Customs Value plus Duty plus International Transport and Insurance costs. Some goods attract higher duty rates (e.g., clothing, footwear, certain textiles), while others may qualify for zero-duty treatment under applicable Free Trade Agreements or Tariff Concession Orders.
What documents are mandatory for commercial customs clearance in Australia?
To process a Full Import Declaration (FID), we require: (1) Commercial Invoice showing buyer, seller, currency, incoterms, and transaction value; (2) Packing List detailing carton counts, weights, and dimensions; (3) Bill of Lading or Air Waybill as transport document; (4) Biosecurity Packing Declaration for sea freight containers; and (5) Certificate of Origin if claiming FTA preferential duty rates. Additional documents may include import permits, treatment certificates, or product safety certificates depending on goods classification.
How can Free Trade Agreements (FTAs) lower my landed costs?
Australia's bilateral FTAs with China (ChAFTA), ASEAN nations (AANZFTA), Japan (JAEPA), Korea (KAFTA), and the broader RCEP agreement provide preferential or zero-duty access for qualifying goods. By providing a valid Certificate of Origin or approved exporter Declaration of Origin at the time of customs entry, you can eliminate the standard 5% duty on eligible tariff lines. For a typical AU$200,000 annual import spend, this represents AU$10,000+ in direct savings.
What is a customs bond and when do I need one?
A customs bond is a financial security lodged with the ABF that permits imported goods to be stored in a licensed bonded warehouse without immediate payment of duty and GST. This is beneficial for importers with high-value inventory, seasonal stock, or goods intended for re-export. Duty is only payable when goods are withdrawn from bond for Australian consumption, providing significant cash-flow advantages.
What happens if my cargo receives a biosecurity direction notice?
A DAFF direction notice means your cargo requires inspection, treatment, or re-export before release. Our biosecurity team immediately contacts the relevant DAFF officer, arranges transport to an approved inspection facility, coordinates any required treatments (fumigation, heat treatment, or cleaning), and manages all documentation to achieve the fastest possible release. Most direction notices are resolved within 24-72 hours under our management.
Optimise Your Customs Compliance
Speak directly with an accredited customs broker. We will audit your import documentation, identify applicable tariff concessions and FTA savings, calculate duty drawback eligibility, and provide a comprehensive pre-arrival compliance assessment to ensure your cargo clears Australian borders efficiently.