Form · International Trade, Customs & Sanctions
Import Declaration (N10): when it is required and how it is lodged
Guide to the Australian Border Force Import Declaration (N10): the consignments that need one, what the declaration states, and which counter form the import-declarations page names.
- 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 authority it cites, for Commonwealth.
- Version
- 1
- Source
- Link to the official form. Licence: © Commonwealth of Australia. Link only: use the current import-declarations page and the current counter form; do not copy or adapt the form.
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 when imported goods are over AUD1,000 and are being cleared into home consumption. For air or sea cargo of AUD1,000 or less, use the self-assessed clearance guide. For warehousing, use a Warehouse Declaration (N20).
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 check the value, the arrival mode and the clearance type against the import-declarations page; the lawyer or the licensed customs broker completes and lodges the Import Declaration.
AI may
- List the value, arrival mode, importer and whether the goods are for home consumption or warehousing, from the documents the lawyer marks
- State whether the page points to an N10, and whether a counter lodgement would use form B650 or form B374
- List the counter documents the page names, and any of them missing from the file
AI must not
- Must not complete, sign or lodge an Import Declaration, form B650 or form B374
- Must not state a tariff classification or a customs value
- Must not treat a self-assessed clearance as an N10
The lawyer checks
- The consignment is over AUD1,000 and is being cleared into home consumption
- Air or sea cargo lodged at a counter uses form B650. International mail uses form B374. Those PDFs were not opened for this guide
- Duty, taxes and charges are paid before release
- The owner keeps the relevant documents for five years after the declaration is made
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Official form
Open the official form. Always use the current version from the issuer. Licence: © Commonwealth of Australia. Link only: use the current import-declarations page and the current counter form; do not copy or adapt the form..
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More in International Trade, Customs & Sanctions
- Form B102: application for an advance ruling on tariff classification
- Form B444: submission objecting to a tariff concession order
- Form B659: application for an advance ruling on origin
- Form B443: application for a tariff concession order
- Self-assessed clearance declaration: cargo report, short format and long format
- Form ATRC2: application for a dumping or countervailing duty assessment
- Form B653: application for a refund of customs duty
- Customs value worksheet: price paid and amounts to add
All precedents for International Trade, Customs & Sanctions · Tasks and AI use in this area