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6 min read · Updated October 2026

Illustration for the guide: Special Cases: Post, Vehicles, Alcohol, Moving

Key takeaways

  • Postal imports over AUD 1,000 trigger a First Notice — act within 30 days or goods return to sender.
  • Vehicles need RAV entry, ADR compliance and asbestos-free certification — budget for compliance work.
  • Traveller allowances are AUD 900 / 2.25 L alcohol / 25 g tobacco — exceed one limit and the whole category is taxed.

Special Cases

A. Importing by post or mail

  • The recipient is the importer — even for unsolicited goods. All mail is screened by ABF and DAFF.
  • ≤ AUD 1,000: generally no duty/taxes at the border (GST collected at checkout by overseas sellers/marketplaces). Alcohol is the exception — you'll be invoiced duty/taxes before delivery.
  • > AUD 1,000: Australia Post sends a First Notice; you must lodge an Import Declaration and pay duty/taxes/charges. No action within 30 days → return to sender (except tobacco).
  • ABF may request evidence of declared value; if rejected, you get a First Notice.

B. Travellers & duty-free

  • Declare ALL food, plant material, animal products, medicines, and cash ≥ AUD 10,000 on the Incoming Passenger Card.
  • Allowances (adults 18+): AUD 900 general goods (AUD 450 under 18) · 2.25 L alcohol · 25 g tobacco (~25 cigarettes). Alcohol and tobacco can't count toward the general allowance. Exceeding a limit → duty/tax on the entire category.

C. Motor vehicles & motorcycles

Deep dive: Importing Cars & Motor Vehicles.

  • Strictly controlled by the RAV (Road Vehicle Standards) scheme: vehicles must be on the RAV or entered under a concessional RAV entry approval; must comply with Australian Design Rules; nearly all need modification/compliance inspection (e.g., through a RAWS compliance workshop or single road vehicle pathway).
  • No duty/GST concessions for most vehicles: duty ~5% of customs value + 10% GST on VoTI; LCT 33% above threshold for high-value vehicles.
  • Asbestos: mandatory asbestos declaration; zero tolerance — vehicles with asbestos-containing parts (brake pads, gaskets) are prohibited and can be seized; penalties severe.
  • BMSB: vehicles from target risk countries during season require pre-shipment treatment and certificates.
  • Left-hand-drive vehicles: generally prohibited for road registration unless special/heritage pathways.

D. Alcohol & tobacco (commercial)

Deep dive: Importing Alcohol & Wine.

  • Excise-equivalent duty rates are high and indexed (per litre of alcohol / per stick or weight of tobacco).
  • Commercial alcohol imports require state/territory liquor licences; tobacco requires ABF import permits (personal importation of tobacco is effectively permit-controlled with strict quantity limits).
  • WET applies to wine (29%) — see duties & taxes.

E. Unaccompanied personal effects (movers / relocations)

  • B534 Unaccompanied Personal Effects Statement + passport ID, visa, full inventory in English.
  • Concession: goods owned and used overseas ≥ 12 months generally enter duty/GST-free.
  • All effects are quarantine-inspected (fees apply): shoes, camping gear, sporting equipment, garden tools must be spotlessly clean and free of soil/organic matter; natural decorations (pine cones, dried flowers) are high risk.
  • Cleaning at destination (ordered by DAFF) costs ~$150–500/item; destruction if uncleanable.

F. Temporary imports

  • Commercial samples, exhibition goods, professional equipment: up to 12 months duty/GST-free under temporary importation provisions (security may be required); goods must be re-exported, or duty/GST paid if sold or retained.

Frequently asked questions

What happens when a parcel over AUD 1,000 arrives by post?

Australia Post sends you a First Notice. You must lodge an Import Declaration and pay duty, GST and charges before delivery. If you do nothing within 30 days, the goods are returned to sender (tobacco excepted).

How much alcohol and tobacco can I bring into Australia as a traveller?

Adults (18+): AUD 900 of general goods, 2.25 litres of alcohol and 25 grams of tobacco (about 25 cigarettes). Under 18s get AUD 450 general goods only. Exceed any limit and duty/tax applies to the entire category, not just the excess.

Is it worth importing a car into Australia?

Rarely cheap: vehicles need RAV entry and Australian Design Rules compliance work, asbestos-free certification (zero tolerance), BMSB treatment in season, plus ~5% duty, 10% GST on VoTI and 33% Luxury Car Tax above the threshold. Left-hand-drive vehicles are generally barred from road registration.

Are my belongings taxed when I move to Australia?

Unaccompanied personal effects you have owned and used overseas for at least 12 months generally enter duty/GST-free with a B534 statement, passport/visa and an English inventory. All effects are quarantine-inspected — clean shoes, camping gear and garden tools thoroughly before packing.