Customs Import Procedures Manual

Revenue eBrief No. 067/22

Customs Import Procedures Manual

The Customs Import Procedures Tax and Duty Manual has been updated.

The following paragraphs have been added:

  • Paragraph 8.4 – Detention of Goods, and
  • Paragraph 8.5 – Partially Detained Goods.

The following paragraphs have been amended:

  • Paragraph 4.3 (Form of report and particulars required) – updated for clarity and to remove reference to a nil G3/G4 declaration,
  • Paragraph 4.13 (Imports of Third Country Excisable Goods into a Tax Warehouse) – updated to reflect the requirement to submit an Advance Notification and Receipt Notification of Import of Duty Suspended Excisable Goods to Revenue,
  • Paragraph 7.6 (Destruction of Goods) – updated to provide clarity, and
  • Paragraph 8.6 (Overtime Goods) – moved to accommodate new paragraphs listed above.


8.4 Detained Goods
Goods are to be detained in the following circumstances:
* an electronic customs declaration is required.
* further information is required for the purpose of assessment.
* import licence or permit or MSDS (material safety data sheet for chemicals/hazardous materials) is required.
* certificate of origin is required.
* proof of exportation is required where goods are re-imported.
* fraud is suspected.
* analysis of contents, which are not readily identifiable, is required.

8.5 Partially Detained Goods
A trader can either amend or invalidate the original declaration in accordance with Article 173 and 174 UCC. The data elements that cannot be amended include the following:
* LRN (DE 2/5)
* Declaration Type (DE 1/1)
* Additional Declaration Type (DE 1/2)
* Customs Office of Lodgement
* Declarant ID (DE 3/18)
* Representative ID (DE 3/20)
Alternatively, the original declaration can be invalidated, and two new declarations lodged; one to cover the goods to be released and the other to cover the detained goods.
Article 194 UCC provides that all goods covered by the same declaration shall be
released at the same time. However, where a customs declaration covers goods
falling under two or more items, the particulars relating to goods falling under each
item shall be deemed to constitute a separate customs declaration.