Negotiations between the customs workers union and the Australian government over pay increase broke down on Tuesday and the one-day strike at airports will go ahead on Thursday.

The Community and Public Sector Union (CPSU) rejected the government's offer of a three percent increase in pay per year for three years.

CPSU national secretary said workers want an 11 percent increase in pay for three years.

"If they come back with a deal that the minister's signed off on we would call off our industrial action, but what they've said is they're not in a position to do that," she said, according to ABC News.

Customs workers will stop work at Sydney, Melbourne and Perth international airports for 24 hours. In other sites, the work stoppage will be four hours.

Perth airport will be spared from the industrial action in deference to the Commonwealth Heads of Government Meeting (CHOGM).

Flood also said foreign leaders and dignitaries attending the CHOGM will not affected as most of them have already arrived and they pass through special processing.

The Customs and Border Protection issued a public warning of delays in customs processing at airports and a public apology for any inconvenience.

Customs deputy chief executive Jan Dorrington warned travelers of delays and advised them to go to the airport early if they are flying abroad.

Major airports will experience delays in customs processing Thursday when customs workers stop work for 24 hours.