This change to an “automated lodgement process” will require the importer to use an Electronic Self-Assessed Declaration (ESAD) and the commodity being imported must be classified to the Harmonised Tariff that was passed by parliament in 2014. The paper based system currently in use will be phased out over time.
The legislation requires the importer or their agent (a Customs broker or a compiler) compile their own self-assessed declaration as the principle is one of self-compliance. Customs can no longer keep doing this work for traders or importers.
