Duty Free Allowances
In This Section
Duty Free Allowances
Items that are free of tax and duty Most items for personal use, including new clothing, articles for personal hygiene, footwear and grooming, excluding fur and perfume concentrates, can be imported in Australia without having to pay any duties or taxes.
They are free of tax and duty, if personal goods are:
- Imported on temporary basis
- Used and owned by you when you were abroad, for 12 months or more
There are limits applied on other goods, for example on the goods that are bought overseas and those that are bought in Australia free of any tax or any duty, which were exported previously, or from a duty-free shop which is inside Australia on arrival in the country. There are no concessions free of duty applied on commercial goods.
On alcohol and tobacco, duty-free concessions are applied on all the travellers aged over 18 years.
In case your age is 18 or above, you are allowed to bring cigars worth of 50 grams or 50 cigarettes or other such products of tobacco into Australia free of any duty, with you. All such products are included if they are in accompanied baggage.
You can take with you general goods of around AU$ 900, if you are aged 18 years or above, into the country duty-free.
There is a limit of AU $450, for people who are younger than 18 years of age.
The general goods include souvenirs, electronic equipment, gifts, watches, cameras, leather goods, perfume concentrates, sporting equipment and jewellery.
Tourist Refund Scheme
If you have claimed a GST refund under the TRS on departure, and you bring them back to Australia with you, then you must declare those goods on the Incoming Passenger Card (IPC) under question 3, if they are valued more than the concession of A$900.GST refunds should be repaid on goods exceeding the passenger concession, if the items are brought into Australia.
You can bring 2.25 litres of alcoholic beverages into Australia, duty-free, with you. If you are of 18 years or above, then all alcoholic beverages are included in this category, which are in accompanied baggage, regardless of how or where they were purchased.
There may be a restriction on the volume of liquids that are allowed to bring into Australia as hand luggage by the Aviation security regulations. You can purchase duty-free alcoholic beverages from the duty-free shop on the airport when you arrive in Australia. The duty-free concessions can be pooled in of families.
What Happens if the Duty-Free Limit is Exceeded?
If Australia’s duty-free limits are exceeded, then tax and duty will apply on all the items of the type, like general goods, tobacco or alcohol, and not only on the goods that are over the limit.
For the goods that are more than your duty-free concession, you need to declare them and provide a proof of your purchase to the authorities for calculation of any duty and tax to be paid.
If you fail to declare the goods that are in excess of your concession, then that can result in serious penalties.
Payment of Customs Duty/Taxes
For the payment of customs duty and/or other taxes you may use credit/debit card (Visa, MasterCard or American Express), cash (Australian dollars), or by electronic funds transfer (EFTPOS) from an Australian bank account.
Permits are required for business travellers who are carrying commercial goods, based on the type of the goods. Wildlife regulations and quarantine and other restrictions can also be applied to certain goods.
For goods valued over $1000, a customs entry may be required.
You can also bring electronic equipment (including laptops) for personal use duty/tax free, provided that customs is satisfied with you taking these goods on departure.
Domestic Passengers Travelling on an International Cruise Ship
Travelling on an international cruise ship only to travel between Australian ports does not entitle you to duty-free benefits or concessions (duty-free items of everyday use purchased on board are exempted).
Unaccompanied Personal Artifacts
Unless used for 12 months or more, personal artefacts that are not a part of the baggage that you are accompanying, are liable to taxes and customs duty (this applies also to the items being mailed to Australia.