Full Import Declaration (FID / N10)
A Full Import Declaration (FID), lodged as a Nature 10 (N10) in the Integrated Cargo System, is the customs declaration required for commercial goods imported into Australia with a customs value over AUD 1,000. It declares the tariff classification, customs value, country of origin and the applicable rate of duty and GST.
Related declaration natures include the N20 Warehouse Declaration (goods entered into a licensed warehouse, deferring duty) and the N30 Ex-Warehouse Declaration (goods later cleared from the warehouse for home consumption). Goods valued at AUD 1,000 or less use a Self-Assessed Clearance (SAC) instead.
The FID is where duty and GST are calculated and where compliance risk lives. The tariff classification and customs valuation on the N10 determine exactly what an importer pays — and errors surface in ABF audits years later. Accurate, auditable N10 lodgement is core to a clean import operation.
What is the difference between N10, N20 and N30?
N10 clears goods for home consumption (duty and GST paid now); N20 enters goods into a licensed warehouse (duty deferred); N30 clears them out of the warehouse later.
When do I need a FID instead of a SAC?
When the goods' customs value exceeds AUD 1,000. At or below AUD 1,000 a Self-Assessed Clearance (SAC) is used.