There are a number of opportunities to reduce an importer's duty liability in Australia. Careful planning and assessment of products prior to importation can reduce or negate customs duty liabilities through the use of Australia's various concession programs.
Customs regularly conducts post-entry audits in Australia. The maximum penalty for errors resulting in a loss of customs duty is 100 percent of the duty short paid. Penalties also exist for errors that have not resulted in a loss of customs duty.