Form · International Trade, Customs & Sanctions

Form B102: application for an advance ruling on tariff classification

Completion guide for Australian Border Force Form B102, the signed application for an advance ruling on the tariff classification of goods as they will be imported.

Kind
Form. A form to complete, or a guide to completing an official one.
Where it applies
Commonwealth
AI use
Yellow You and the tool draft together, with you directing. You check every statement you rely on.
Law stated as at
22 October 2026
Status
Maintained. Checked on 22 October 2026 against the official form at abf.gov.au and the 2 authorities it cites, for Commonwealth.
Version
1
Source
Link to the official form. Licence: © Commonwealth of Australia. Link only: download the current Form B102 each time; do not copy or adapt it.

Where this comes from

The official form is published by abf.gov.au; this page is a completion guide. Last checked on 2026-10-22.

When to use it

Use before goods are imported, when the client wants a tariff advice on one good from one manufacturer. Do not use for goods already imported or awaiting clearance. Lodge the current form, not a saved copy.

Used for these tasks

Each task page says how far AI may help with the task and what the lawyer must review.

How AI may be used

AI may list the goods facts and illustrative material against the parts of Form B102; the lawyer completes the claimed heading, signs, and lodges.

AI may

  • List the description, composition, designed use and import form from the documents the lawyer marks
  • Check the draft has an applicant identifier, an importer, a supplier, and illustrative descriptive material
  • Flag a missing signature, a missing claimed heading, or goods that are already imported

AI must not

  • Must not choose the tariff heading or the reason it applies
  • Must not sign the form or email it to tariffclassification@abf.gov.au
  • Must not treat a saved copy of B102 as the current form

The lawyer checks

  • The goods are intended imports, one good from one manufacturer, and the description matches how they will be imported
  • Illustrative descriptive material is attached. The form says an application without it will be rejected
  • The claimed heading and the reason, including any interpretative rule, are the lawyer writing
  • The applicant signs. A broker or applicant without an ABN or customs client identifier attaches Form B319

Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.

Authorities

Official form

Open the official form. Always use the current version from the issuer. Licence: © Commonwealth of Australia. Link only: download the current Form B102 each time; do not copy or adapt it..

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