The Australian Government integrated Norfolk Island with Australia’s tax, health, and social security systems and began delivering essential national functions such as immigration, customs, and biosecurity in Norfolk Island. 

The Norfolk Island Customs Ordinance 2016 applies a modified version of previous Customs Acts (Customs Act 1901, Customs Regulation 2015, and International Obligations).  For customs purposes, people and goods arriving in and leaving from Norfolk Island will remain international movements. There are no customs duties, GST, or other indirect taxes (for example, Luxury Car Tax) on goods arriving in Norfolk Island.  Goods are entered using the product description of the goods rather than their harmonized tariff schedule, which has been repealed. 

While Norfolk Island no longer uses a tariff schedule, they do still enforce the controls in the Customs (Prohibited Imports) Regulations 1956 and the Customs (Prohibited Exports) Regulations 1958.

The current mainland Australia requirements for goods exported to and imported from Norfolk Island have not changed, and import declarations are still required. Implementation of customs functions in Norfolk Island is consistent with existing arrangements in the Indian Ocean Territories of Christmas Island and Cocos (Keeling) Islands.