Customs Forms You May Encounter When Importing Tobacco From Germany

Ordering tobacco products from overseas has become a familiar workaround for Australian smokers who want access to European brands, rolling tobacco, or duty-free style pricing that is not matched locally. With packs often costing more than AUD $50 in Sydney or Melbourne convenience stores, the appeal of a German online retailer is obvious. However, the moment a parcel crosses the Australian border, it enters the regulatory framework administered by the Australian Border Force, and a series of customs documents come into play.

The forms attached to your shipment are not optional. They are generated by the carrier or postal operator, processed by the Department of Home Affairs, and used to calculate any duty, Goods and Services Tax, or excise that may apply. Understanding them helps avoid unexpected delays at the Sydney International Mail Facility, the Brisbane Parcel Centre, or the Melbourne mail exchange, where most inbound parcels from Germany are scanned and assessed.

Document	Issued By	When It Applies	What It Covers
CN22 (green label)	Postal operator (Deutsche Post, etc.)	Low-value parcels under EUR 425	Brief summary declaration on the outside of the parcel
CN23	Postal operator	Parcels with restricted or higher-value goods	Itemised description, weights, HS codes, values
Single Customs Declaration (SCD)	Courier (DHL, FedEx, UPS, etc.)	All commercial courier imports	Electronic entry lodged with Australian Border Force
Import Declaration (B2C)	Australian Border Force	Personal imports above AUD 1000 or restricted items	Formal entry used to assess duty and GST
Tobacco Excise Assessment	Australian Taxation Office / Border Force	Cigarettes, cigars, or loose leaf tobacco detected	Calculation and notice for excise duty payable

CN22 and CN23 postal customs declarations

Parcels sent through Deutsche Post, DHL Paket, or other German postal operators usually arrive in Australia with one of two standard international customs forms attached or enclosed. The CN22, sometimes called a green label, is a brief declaration that lists the contents, their quantity, and their value. It is typically used for low-value gifts and small parcels under the EUR 425 threshold for simplified clearance.

When the contents include tobacco, however, the carrier will often upgrade the parcel to a CN23 declaration regardless of value. The CN23 is a more detailed customs declaration that requires itemised descriptions, weights, country of origin, and HS codes. For Australian importers, this is the form most often seen on parcels coming from German discount tobacco retailers, because tobacco is rarely classified as a low-risk or gift item by the carrier or by Border Force officers.

Australian import documentation and Border Force processing

Once the parcel lands in Australia, the Australian Border Force may issue additional paperwork depending on the declaration. For most personal imports of tobacco, the relevant document is the Single Customs Declaration, an electronic entry lodged by the courier or postal operator on the importer's behalf. If the parcel contains restricted goods such as excise-rated tobacco, the importer may receive a notice requesting an Import Declaration, sometimes referred to as a B2C entry.

In practice, Australian residents in cities like Perth or Adelaide often report receiving a "Customs Notice" letter asking them to log into the Department of Home Affairs portal, confirm the contents, and pay any calculated duty plus Goods and Services Tax. Because tobacco is subject to Australian excise, the figures can be substantial, sometimes doubling the original retail price of the order and pushing the parcel well beyond what was paid at the German checkout.

Excise duty and the forms that trigger it

Tobacco products entering Australia are subject to one of the highest excise regimes in the world, and the forms associated with the shipment reflect this. The Excise Tariff Act requires that any cigarettes, cigars, or loose tobacco for personal use be assessed using the relevant tobacco duty rates, which are indexed twice a year in line with average weekly earnings. Even a single carton can attract several hundred dollars in excise alone.

The paperwork that drives this calculation usually originates from the courier's electronic submission, but Australian Border Force may also issue a separate Tobacco Assessment notice when the importer has not paid the correct amount. This document itemises the volume, calculates the excise payable, and provides a deadline for payment before the goods can be released from the Melbourne or Brisbane depot. Failing to respond within the stated timeframe can result in the parcel being held indefinitely, returned to Germany at the importer's expense, or seized.

DDP versus DAP shipping and how they change the documents

The shipping option selected at the German checkout has a direct influence on which forms the buyer sees. With Delivered Duty Paid (DDP), the German retailer or its logistics partner assumes responsibility for clearing the parcel through Australian customs and pre-pays the duty, GST, and excise. In this case, the recipient in Australia typically receives only a delivery notification and may never see the underlying customs forms at all.

With Delivered At Place (DAP), the opposite is true. The buyer becomes the importer of record, and all customs forms, duty assessments, and GST notices are addressed directly to them. Many Australian customers prefer DDP for the simplicity, especially in Adelaide or regional Queensland where local post offices handle final delivery, because it removes the need to interact with customs paperwork. However, DDP shipments tend to be priced higher upfront because the retailer builds the taxes into the invoice rather than charging them at the door.

Preparing the right information before your parcel arrives

Before placing an order with a German tobacco retailer, it helps to gather the information that customs forms will require. This includes the recipient's full name, residential address, contact phone, email, and an accurate description of the items ordered, including quantities and unit values. Having a copy of the German invoice ready speeds up the process if Australian Border Force requests clarification or supporting evidence about the declared contents.

It is also wise to check Australia's personal import allowances, the latest excise rates, and any state-based restrictions that may apply. Tobacco shipments sent to addresses in New South Wales, for instance, must still comply with the Public Health (Tobacco) Act, including storage and display rules once the parcel is opened. By preparing these details in advance, Australian buyers reduce the risk of unexpected holds at the Sydney or Perth mail facilities and ensure their shipment clears without unnecessary delays.

Browse the online catalog for current German tobacco listings and compare the available shipping options before placing your next order.