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.
