How to Import Machinery & Equipment to Australia

Step-by-Step Import Process

1. 1

   Classify your machinery

   Determine the correct tariff classification under the Australian Customs Tariff. The HS heading determines both the duty rate and eligibility for concessions. Machinery that performs multiple functions is classified by its principal function. Complete plants may be classified as "functional units" where all components take the classification of the primary machine.

2. 2

   Check for tariff concessions

   Search the existing TCO database to see if a concession already exists for your machinery type. If not, and no Australian equivalent is manufactured locally, you can apply for a new TCO. Also check By-law provisions under Schedule 4 of the Customs Tariff, which provide concessional entry for goods used in specific industries or applications.

3. 3

   Assess safety and compliance requirements

   Industrial machinery must comply with relevant work health and safety legislation when installed and used in a workplace. While there's no import-stage certification requirement, machinery that doesn't meet Australian safety standards (AS 4024 series for guarding, AS/NZS 3000 for electrical) will need modification before use. Check requirements early.

4. 4

   Engage a licensed customs broker

   Choose a broker experienced with capital equipment and project cargo. They can advise on TCO eligibility, manage complex valuation issues (engineering costs, IP components), and coordinate with freight forwarders for heavy or oversized shipments.

5. 5

   Prepare import documentation

   Assemble commercial invoices, packing lists, bills of lading, and any TCO or By-law reference numbers. For machinery shipped in multiple consignments, provide a master list showing how the components relate to the complete machine. Include any engineering drawings or specifications that support the tariff classification.

6. 6

   Lodge your import declaration

   Your customs broker lodges the import declaration through the ICS. For machinery arriving in multiple shipments, each consignment gets its own declaration but can reference the same TCO or By-law. Ensure the customs value accurately reflects all costs — including design, engineering, tooling, and any assists provided to the overseas manufacturer.

7. 7

   Pay duties, taxes, and arrange delivery

   Pay applicable customs duty (or claim concession rates) and 10% GST. Coordinate port-to-site transport, which may require road transport permits for oversized or overweight loads. Factory commissioning and installation typically happen after customs clearance.

Key Regulations

The ABF administers customs duty collection and tariff concession schemes. Tariff Concession Orders (TCOs) and By-law concessions can reduce or eliminate duty on machinery with no Australian-made equivalent.

Safe Work Australia develops model work health and safety (WHS) laws that are enacted by each state and territory. Imported machinery must comply with relevant WHS regulations when installed in an Australian workplace. Key standards include the AS 4024 series (safety of machinery) and AS/NZS 3000 (electrical installations).

DAFF conducts biosecurity inspections on imported machinery and equipment. Machinery that has been used overseas — particularly agricultural or earthmoving equipment — must be clean and free of soil, plant material, and other biosecurity contaminants.

The Anti-Dumping Commission may impose anti-dumping or countervailing duties on certain imported goods that are being sold at artificially low prices. This can affect some steel fabrications and industrial products.

Duties & Tariffs

General customs duty on machinery is typically 5%, though many items qualify for concessional entry at 0% through Tariff Concession Orders (TCOs) or Schedule 4 By-laws. The savings on a $1 million machine at 5% duty is $50,000 — making TCO applications worthwhile for high-value imports.

GST of 10% applies to the customs value plus duty, freight, and insurance. For high-value capital equipment, this represents a significant upfront cost, though GST-registered businesses can claim input tax credits.

Free trade agreement preferences may further reduce or eliminate duty. Check whether your machinery's country of manufacture has an FTA with Australia and whether your product meets the rules of origin requirements.

Official Sources

Verify the information in this guide against these official government resources.

• ABF — Tariff Concession System

  TCO database search and application guide.

• ABF — Schedule 4 By-laws

  Concessional entry provisions for goods used in specific industries.

• Safe Work Australia — Machinery and Equipment

  WHS guidance for machinery safety, guarding, and risk assessment.

• DAFF — Machinery Biosecurity

  Biosecurity requirements for importing used machinery and equipment.