The Customs Act 1901 (the Act) provides details as to the requirement of using a customs broker licensed by the Chief Executive Officer (CEO) of Customs to submit an import declaration to import goods.
Because of the complexity of the laws governing the importation of goods into Australia (similar to those of most other countries) and the potential financial and other implications of lodging an incorrect entry, most importers of goods choose to engage or allow, either explicitly or implicitly, a licensed customs broker to act on their behalf. This Authority to Act advises the client of the obligations of the licensed customs brokerage and their own obligations regarding importing goods into Australia.
It should be reviewed in conjunction with the customs brokerages terms and conditions.