The ANAO could examine whether the Department of Home Affairs and Australian Border Force are effectively and efficiently managing customs duty administration. Border and customs revenue administered by the Department of Home Affairs represents the Commonwealth’s second largest source of revenue. Customs duty collections are the largest component with $11.9 billion reported as collected in 2024–25. The amount of customs duty collected in 2024-25 was:

• 40 per cent less than had been estimated the first time a figure for this year was included in the portfolio budget statement;
• an average of $3.5 billion less than had been forecast at the time of the next three budgets; and
• 30 per cent lower than had been forecast in the May 2024 Budget.

In its 2024-25 annual report, the department outlined that inspection and examination of cargo contributes to revenue protection and that it met its performance target for cargo inspections and examinations.