Australian Import Processing Charges: Current ABF and 2026-27 Biosecurity Rates

When an Australian import is entered on a Full Import Declaration with a value over AUD1,000, start with two separate government charge tables: the Australian Border Force Import Processing Charge and the Department of Agriculture, Fisheries and Forestry biosecurity Full Import Declaration charge collected through ABF. For a fictional electronic sea FID where the ABF consignment-value band and the biosecurity customs-value condition both sit above AUD1,000 but below AUD10,000, the current combined subtotal is AUD121. When both sit at AUD10,000 or more, it is AUD223.

The IPC figures are the current ABF rates checked on 1 September 2026; the biosecurity FID figures are the 2026-27 rates effective from 1 July 2026. They are not the full cost of importing. Customs duty, GST, anti-dumping measures, broker services, carrier documentation, terminal charges, inspections, treatments, storage and delivery sit outside that subtotal and have their own evidence and triggers.

The short answer: two government charge tables

The first table is the ABF Import Processing Charge, usually shortened to IPC. ABF applies it when a declaration for imported goods is made. Its amount depends on the declaration or lodgement type, how it is lodged and the consignment value band shown on ABF's current page.

The second is DAFF's biosecurity cost-recovery charge on Full Import Declarations. ABF collects it through the Integrated Cargo System on DAFF's behalf. From 1 July 2026, the amount is AUD48 for air and AUD71 for sea when the goods have a customs value over AUD1,000.

Keep the labels separate in your landed-cost file. A forwarder may present both on one invoice, but that does not turn them into one statutory charge or explain every other line on the invoice.

Current ABF Import Processing Charges

ABF's table groups Communication of Import Declaration N10 and Warehouse Declaration N20 lodgements for IPC purposes. The rates below were checked on 1 September 2026 and are in Australian dollars.

ABF also publishes IPCs for warehoused goods N30 lodgements: AUD23 when electronic and AUD63 when documentary, for all values.

The inequalities matter. AUD10,000 sits in the higher band because ABF states ≥ AUD10,000. A value of exactly AUD1,000 sits in the zero electronic band, while the AUD50 electronic band starts only above AUD1,000.

Use the figure on the final declaration record rather than guessing from the supplier invoice total. This article does not determine customs value. Currency conversion, assists, valuation adjustments and other shipment facts can require broker analysis, so the broker should confirm which value and declaration type drove the charge.

Current biosecurity Full Import Declaration charges

Australian Customs Notice 2026/23 confirms the biosecurity cost-recovery rates that took effect on 1 July 2026. They apply to Full Import Declarations for imported goods with a customs value over AUD1,000.

The cargo channel changes the biosecurity amount; it does not change the N10/N20 electronic IPC bands shown above. DAFF's 29 June 2026 industry advice says most biosecurity and imported-food regulatory charges increased by 3.8% for 2026-27.

Do not use the AUD48 or AUD71 figure as a cap on biosecurity costs. A consignment may separately incur document assessment, inspection, treatment, storage, handling or other services when the relevant conditions and directions apply. Those are not included in this FID charge table.

Worked examples for electronic declarations

Consider a fictional electronic Full Import Declaration for a sea shipment where the ABF consignment value used for the IPC band and the customs value used for the biosecurity charge are each AUD7,500.

• ABF IPC for more than AUD1,000 but less than AUD10,000: AUD50.
• DAFF biosecurity FID charge for sea cargo over AUD1,000: AUD71.
• Government declaration-charge subtotal: AUD50 + AUD71 = AUD121.

Now consider a fictional electronic sea Full Import Declaration where both relevant values are AUD25,000.

• ABF IPC at or above AUD10,000: AUD152.
• DAFF biosecurity FID charge for sea cargo: AUD71.
• Government declaration-charge subtotal: AUD152 + AUD71 = AUD223.

The equivalent electronic air subtotals are AUD98 in the middle band and AUD200 in the higher band because the current air biosecurity FID charge is AUD48.

These examples isolate the two official declaration charges. They do not include duty or GST, and they are not quotes for customs brokerage, freight or destination handling. Use the full landed-cost model to assemble the wider cost base after the underlying lines have been verified.

What the value thresholds do not decide

The IPC value threshold does not tell you whether the goods attract customs duty, GST, anti-dumping duty or another measure. It also does not classify the goods or decide the customs value.

Avoid shortcuts such as “under AUD10,000 means no duty” or “the processing fee includes GST”. The ABF IPC table answers a narrower question: what processing charge applies to the specified declaration and value band? Other liabilities have separate law, calculations and evidence.

For budgeting, preserve these fields instead of relying on one total:

• declaration type and lodgement channel;
• customs or consignment value used for the relevant charge;
• ABF IPC amount;
• DAFF biosecurity FID amount and air/sea channel;
• duty, GST and other government liabilities as separate lines;
• broker, carrier, terminal and transport invoices as separate source groups; and
• source URL, effective date and broker reference.

That structure makes it possible to update one rate without rewriting the whole model.

Electronic, documentary and warehoused entries are different

Documentary N10/N20 IPC is AUD40 higher than the equivalent electronic band in ABF's current table: AUD90 rather than AUD50 in the middle band, and AUD192 rather than AUD152 in the higher band. That difference does not prove that a documentary lodgement was unnecessary or incorrectly used. Ask the broker what declaration and channel the shipment required.

Warehouse-related labels need particular care. ABF's IPC table includes N20 warehouse declarations in the N10/N20 bands and separately lists N30 warehoused-goods charges of AUD23 electronic or AUD63 documentary. The biosecurity table, however, expressly names a Full Import Declaration charge.

Do not automatically add AUD48 or AUD71 to an N20 or N30 example. Record the actual entry and obtain current broker or regulator support for the combination. A clean model is better than a confident but unsupported subtotal.

Low-value Self-Assessed Clearance is a separate regime

DAFF also operates Self-Assessed Clearance cost recovery for declared low-value goods valued at AUD1,000 or less. For 2026-27, DAFF publishes a rate of 38 cents per SAC declaration.

That statement needs its liability condition. DAFF says only reporting parties that lodge 278 or more SAC declarations in the Integrated Cargo System during a quarterly period are liable for the charge. The liable party is the reporting party that meets the quarterly threshold, not automatically the importer making one purchase.

Therefore, do not automatically add AUD0.38 to an individual low-value parcel or describe it as the ordinary FID biosecurity charge. If a provider passes on a fee, ask the provider to identify whether it is the statutory SAC charge, an allocated recovery amount or its own service fee.

Keep private destination charges out of the government subtotal

An Australian import invoice can contain lines that sound official even when they are carrier, forwarder, terminal or depot charges. Labels can include documentation, delivery order, destination handling, terminal infrastructure, security, disbursement, customs clearance, biosecurity processing, inspection coordination, storage or cartage.

Those labels may represent valid contracted services, but the ABF IPC page does not set their prices. The freight quote line-items guide explains how to establish scope before booking. If the final invoice differs from the quote, use the freight invoice audit rather than trying to force every line into the IPC table.

Use a simple classification register:

If the invoice combines a statutory charge and a provider fee under one description, request a breakdown. The goal is traceability, not an allegation that the whole line is wrong.

Reconcile the charge lines before approval

Start with the final broker statement or declaration evidence, then compare the provider invoice. Check:

1. the shipment and declaration references match;
2. the declaration and lodgement type match the charged IPC band;
3. the value sits in the stated inequality band;
4. the cargo channel matches the biosecurity FID rate;
5. the same statutory amount has not been passed through twice;
6. provider service fees are labelled separately from government charges;
7. credits or amended entries have been reflected; and
8. any estimate is marked provisional until final evidence arrives.

Preserve the original amount and the corrected amount. If a broker amends the declaration, keep both versions with the reason and effective date rather than overwriting the first record.

Build a dated control into landed cost

Rates change. Put rate source, effective from, checked on and next review beside every government charge in the costing workbook. Recheck the ABF and DAFF pages immediately before using a template for a new shipment, and schedule an annual check around 1 July.

Once the shipment costs are reconciled, the SKU allocation guide shows how to allocate shared import charges without hiding the driver. Do not allocate a disputed or estimated provider line as though it were final.

The practical control is a small one: lock the rate date and preserve the source. That prevents a correct 2026-27 table from becoming an undocumented assumption in 2027-28.

When to stop and ask the broker

Escalate before approving the model when:

• the customs or consignment value is unclear;
• an N10, N20 or N30 label does not match the evidence;
• the invoice shows a documentary rate but the team expected electronic lodgement;
• the air/sea biosecurity charge does not match the cargo channel;
• duty, GST or anti-dumping treatment is being inferred from the IPC threshold;
• an amendment or refund has changed the declaration; or
• a provider cannot separate its service fee from the government amount.

Ask for the declaration reference, charge code, value basis, effective rate and source. Then update the cost record from evidence. A current table is valuable, but the actual entry still controls the shipment.

Sources

• Australian Border Force — Import Processing Charges
• Australian Border Force — Australian Customs Notice 2026/23
• Department of Agriculture, Fisheries and Forestry — Industry Advice 106-2026
• Department of Agriculture, Fisheries and Forestry — Self-Assessed Clearance cost recovery