Restrictions and conditions can change at short notice. This page was last updated in July 2019 and the information on this page should be used as a guide only.
Import Duties and Tax
Import duties will be charged when the goods you have imported have a declared or assessed value of over AUD1000 or for certain categories of goods, notably alcoholic beverages and tobacco.
From 1 July 2018, goods with a customs value of AUD$1000 or less (low value goods) may attract the Goods and Services Tax (GST) at the point of sale if imported from overseas by consumers in Australia.
It important to emphasise that GST, when it applies, will be charged at the point of sale and not at the border. There is no change to border clearance processes and the flow of goods across borders.
Import Restrictions and Prohibitions
If you are receiving an item in Australia, you are considered to be the importer. As an importer, it is important that you are aware that certain goods may be restricted or prohibited.
In some circumstances, items that are restricted may need to meet certain conditions, for instance an item that requires a permit. Items where conditions are not met (where a permit is not enclosed), may be destroyed or returned to the point of origin.
Please note the following regulations on sending goods to Australia:
- The relevant customs declaration forms that are required to be attached to small packets and parcels MUST state the details of any animal, plant, food, soil or microbiological products that are present.
- Goods such as used footwear, sporting and camping equipment MUST be thoroughly cleaned to remove any traces of soil, seeds and contamination.
For the latest information, there are a number of Australian Government Authorities with online resources that offer detailed guidance:
- The Department of Agriculture and Water Resources (DAWR) prevent the entry of dangerous pests and diseases that could affect plant, animal and human health, as well as Australia’s unique natural environment. DAWR offers a searchable data base on Biosec