Australia has no FTA with Finland, meaning MFN tariff rates apply to all Chapter 48 wood pulp and recovered paper imports; the most critical compliance obligation for this combination is satisfying both DAFF biosecurity inspection requirements for bales and the Illegal Logging Prohibition Act 2012 due diligence obligations, which require documented proof of legal harvest from Finnish suppliers retained for at least 5 years.
Import tip
When importing recovered paper (heading 47.07), classify and describe each grade precisely using ISRI or EN643 grade codes on the commercial invoice — vague descriptions such as 'mixed waste paper' consistently trigger DAFF documentary holds and physical inspections that delay clearance by several days.
Calculate the total landed cost for Chapter 48 goods from Finland — duty, GST, IPC, and biosecurity included.