- Import
- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- Excise
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Customs-controlled areas
- Excise forms and documents
The Working Tariff Document (WTD) has been reprinted with an effective date of 30 December 2018. Read more
- Home
- About us
- Customs and Excise Act 2018
- What's changed
- 1 April changes
1 April changes
A new infringement notice scheme for minor offences will be introduced on 1 April 2019.
From 1 October 2018 to 1 April 2019, the petty offences regime will be gone and Customs will use the time to educate people about their obligations under the new Act. Warnings will be issued during this time and other existing sanctions will still apply.
The new infringement notice scheme allows for a proportionate response to minor offending.
It is also clear that the infringement fee is $400 for an individual and $800 for a body corporate.
If you have any queries, please contact us via our Enquiries online form.
Find out more information on the infringement notice scheme.
Take a look at the 76 infringements and which customer groups could be affected.