---
title: "Import Declaration (N10): when it is required and how it is lodged"
url: "https://ailawframework.com/precedents/international-trade-customs-and-sanctions/n10-import-declaration"
type: "precedent"
site: "AI Law Framework"
id: "a65-n10-import-declaration"
area_id: "A65"
kind: "form"
ai_level: "yellow"
version: 1
task_ids: ["A65-RO20261022-13"]
law_stated_as_at: "2026-10-22"
---

# 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.

Canonical page: https://ailawframework.com/precedents/international-trade-customs-and-sanctions/n10-import-declaration  
Law stated as at: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Form. A form to complete, or a guide to completing an official one.
- Practice area: [International Trade, Customs & Sanctions](https://ailawframework.com/precedents/international-trade-customs-and-sanctions.md)
- Jurisdictions: Commonwealth
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the official form at abf.gov.au and the authority it cites, for Commonwealth.

## 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

- [Identify which declaration clears an imported consignment](https://ailawframework.com/practice/international-trade-customs-and-sanctions/identify-which-declaration-clears-an-imported-consignment.md)

## 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

## Authorities

- [Australian Border Force, Import declarations](https://www.abf.gov.au/imports/Pages/How-to-import/Import-declarations.aspx)

## Official form

[Official form](https://www.abf.gov.au/imports/Pages/How-to-import/Import-declarations.aspx)

## 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.

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/international-trade-customs-and-sanctions/n10-import-declaration and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*