I have recently started up my own small business in Western Australia and am intending to import items from Germany and the UK to sell to the Australian market. I'm just wondering how I go about it. Such as: -Do I need a customs broker? -Do I need an import license? - And most importantly when do I pay the tax? Is the tax paid before the goods are released from customs or is it when I sell the items and then forward the tax collected to the ATO (Australian Tax Office). Or is it collected both times and I have to pay two lots of tax. I'm very confused, and don't want a nasty surprise of being hit with fines for not doing things correctly. If you can offer any advice or assistance, please comment.