Australia

I brought goods into Australia and wasn't told about duty requirements. Can I be penalised?

$440

Maximum penalty per offence

4 years

Max imprisonment

60 days

Duty payment deadline

100%

Penalty uplift for concealment

The Short Answer

Yes, you can be penalised for failing to pay customs duty, even if you weren’t told about it — ignorance of the law is not a defence under Australian customs law.

What the Law Says

Australian customs law places strict responsibility on importers to declare goods and pay applicable duties — regardless of whether they were informed of the requirements.

Under the Customs Act 1901, anyone who imports goods into Australia must ensure all customs duties, taxes and charges are paid. The law does not excuse non-compliance because someone was unaware of their obligations.

The Act treats failure to pay duty as an offence, and penalties apply whether the omission was accidental or intentional. Importers are expected to know — or take reasonable steps to find out — their legal responsibilities before bringing goods into the country.

The Australian Border Force (ABF) is responsible for enforcing these rules and may issue penalties, demand unpaid duty plus interest, or pursue prosecution.

Statutory Text
A person who imports goods into Australia commits an offence if the person fails to pay any duty payable on the goods.
— Customs Act 1901, s. 203 — Offence relating to failure to pay duty

Statutory Text
The duty on imported goods is payable within 60 days after the goods have been entered for home consumption.
— Customs Act 1901, s. 164 — Time for payment of duty

Statutory Text
A person guilty of an offence against this section is liable to a penalty not exceeding $440 or imprisonment for a period not exceeding 4 years, or both.
— Customs Act 1901, s. 203(2)

What to Do

Check if your goods are subject to duty using the ABF’s Tariff Finder tool or consult a licensed customs broker.

Lodge a correct import declaration (B374 form or via Integrated Cargo System) and pay any duty within 60 days of entry.

If you’ve already imported goods without paying duty, contact the ABF immediately to self-report and arrange payment — this may reduce penalties.

Keep records of invoices, shipping documents and payment receipts for at least 5 years.

Sources

statuteCustoms Act 1901, s. 203 — Offence relating to failure to pay duty statuteCustoms Act 1901, s. 164 — Time for payment of duty

Same Question, Other Jurisdictions

Not legal advice. This article is general information based on publicly available sources, written for educational purposes. Laws change and individual situations vary. Consult a licensed attorney in your jurisdiction before acting on anything you read here. Last reviewed: 2026-06-08.