Duty-free concessions in Australia are different to those in other countries.

Most personal items such as new clothing, footwear, and articles for personal hygiene and grooming (excluding fur and perfume concentrates) may be brought into Australia in your accompanied baggage, free from duty and tax.

Personal goods are free from duty and tax if they are:

For other goods, limits apply. These include goods that are purchased overseas and goods that are purchased in Australia duty or tax free (that have been previously exported), or from an inwards duty free shop on arrival into Australia. Also included are goods for which a TRS claim has been made.

Duty free concessions do not apply to commercial goods.

General goods

If you are aged 18 years or over, you can bring up to A$900 worth of general goods into Australia duty-free. If you are under 18 years of age there is a A$450 limit. General goods include gifts, souvenirs, cameras, electronic equipment, leather goods, perfume concentrates, jewellery, watches and sporting equipment.

Alcohol

If you are aged 18 years or over, you can bring 2.25 litres of alcohol duty-free into Australia with you. All alcohol in accompanied baggage is included in this category, regardless of where or how it was purchased, however where sent in unaccompanied baggage duty/GST does apply.

Tobacco

If you are aged 18 years or over, you can bring 250 cigarettes, or 250 grams of cigars or tobacco products duty-free into Australia with you. All tobacco products in accompanied baggage are included in this category, regardless of where or how they were purchased, however where sent in unaccompanied baggage duty/GST does apply.

Families travelling together can pool their duty-free concessions. Contact Customs for the definition of family.

Be aware that if you exceed Australia's duty-free concession limits you will be charged duty and tax on all items of that type (general goods, alcohol or tobacco), not just the items which exceed the limits.

If you have anything in excess of your duty free concession, declare the goods and provide proof of purchase to Customs for calculation of any duty and tax to be paid.

Failure to declare goods in excess of your concession could result in the application of penalties. If in doubt, contact a Customs officer or call 1300 363 263 (Australia only) for information. If overseas, call +61 2 6275 6666 or email

information@customs.gov.au

Payment of customs duty/taxes

Payment of Customs duty and/or other taxes may be made in cash or by travellers cheque in Australian dollars or by personal cheque drawn on an Australian Bank or by Credit card (American Express, Mastercard or Visa) - only available at international airports or by electronic funds transfer (EFTPOS) from an Australian bank account only available at international airports.

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Business travellers

Business travellers carrying commercial goods or samples may need to obtain permits for their goods depending on the nature of the goods, regardless of value. Quarantine and wildlife regulations and other restrictions may also apply to certain goods.

A customs entry for Customs clearance may be required if the goods carried are valued over $A250.

Laptop computers and other similar electronic equipment for personal use may also be brought in duty/tax free provided

Customs is satisfied you are taking these goods with you on departure.

Temporary importation of commercial goods

Carnets may be obtained for temporary duty/tax free entry of goods such as commercial samples, jewellery, goods for international exhibitions, equipment for sporting events, professional television and film equipment etc. Contact your International Chamber of Commerce for application details.

For more information on importing goods, contact a Customs office or an Australian mission overseas or refer to the Customs brochure Customs Information for Importers available at Customs offices in Australia or at Australian missions overseas.

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Notice to domestic passengers travelling on an international cruise ship

Customs legislation only permits duty and excise and tax free sales to travellers undertaking international journeys. Passengers joining international cruise ships only to travel between Australian ports (i.e. domestic passengers) are not entitled to duty free benefits or concessions.

Customs recognises that while on board domestic passengers may need to purchase items for personal use such as toiletries and film, and these are sold free of duty. Also, domestic passengers may purchase spiritous beverages by the glass or nip, and cigarettes and tobacco products by the individual packet or tin free of duty which are for immediate consumption.

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Unaccompanied personal effects

Unaccompanied baggage does not receive the same duty/tax concessions as goods you bring with you. These goods may be subject to duty/tax unless you have both owned and used them for 12 months or more. This also applies to articles posted to Australia.

UNACCOMPANIED PERSONAL EFFECTS

INTRODUCTION

Unaccompanied Personal Effects (UPEs) include your household and personal items that you are importing into Australia. To import items as UPEs you must be an arriving person from a place outside Australia and the items must be your personal property that you owned whilst overseas.

This fact sheet does not cover bequeathed items or items that have been purchased over the internet.

For more information on these items please refer to the Australian Customs Service (Customs) website.

Customs and Tax law provides a duty and Goods and Services Tax (GST) free concession for certain items imported as UPEs provided all of the requirements listed below are met:

Goods that are owned for less than 12 months will be subject to duty and GST assessment.

*Personal clothing, footwear and grooming items (excluding fur apparel and perfume concentrates) do not need to be owned and used for 12 months if you are a permanent resident.

Unaccompanied Personal Effects DO NOT include the following items:

Duty free concessions that apply to alcohol and tobacco products that you carry with you when you arrive in Australia do not apply to unaccompanied goods. Alcohol and tobacco products (cigarettes, cigars or other products containing tobacco) that are imported with your UPEs will be subject to duty, GST and/or Wine Equalisation Tax (WET).

WHO IS ELIGIBLE TO IMPORT

ITEMS AS UPES?

OTHER ELIGIBLE ITEMS?

There are other items that are covered under the UPE concession. There are certain conditions that will need to be met in order to import the following

items:

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For more information on the conditions related to the importation of these items contact the Customs Information and Support Centre on the details provided below.

HOW DO I CLEAR MY UPES?

The owner of the UPEs must complete an

Unaccompanied Personal Effects Statement (form

B534) to have their goods cleared by Customs. The

4.pdf). This form can also be collected from any Customs office in Australia or from your customs broker. The B534 form is also available in a number of foreign languages, however must be completed in English.

The B534 form must be completed by the owner of the goods; however the owner can nominate a representative such as a freight forwarder, customs broker, friend or relative to act on their behalf when completing the B534 form.

The B534 form can be lodged in person at a Customs office by the owner of the goods or by a friend or relative acting on your behalf.

Alternatively you may choose to engage the services of an authorised external agency such as a freight forwarder, customs broker or commercial removalist to submit the documentation on your behalf. Be aware that a fee may apply if you choose to engage an authorised external agency.

If you have already arrived in Australia but are unable to attend a Customs office to clear your UPEs, you are still required to complete and sign the B534 form and include the details of your nominee on the B534 form.

It is important that you contact your shipping company, airline or freight forwarder before attempting to gain a Customs clearance. These companies will advise you of their requirements, including their operating hours and the location of the goods.

If you do not enlist the services of an external agency, you should contact the closest Customs office to the place your UPEs are being stored, to obtain advice on clearance requirements. For your nearest Customs office, please consult your local telephone directory or contact the Customs

Information and Support Centre on the contact details provided below.

The following documentation must be presented to Customs to clear your goods:

1. A completed Unaccompanied Personal

Effects Statement (B534 form)

2. 100 points of Evidence of Identity (EOI) including at least one primary document (please see below for details about the EOI process) 3. A detailed packing list of the goods 4. An Arrival Notice or Delivery Advice (sea

cargo) or Air Waybill (air cargo)

If you have nominated a family member or friend to clear your goods, they are required to produce your completed B534 form, packing list and shipping documents. They must also provide 100 points of evidence of identity as stated above. The EOI documents must be for the person presenting the documents and not the owner of the UPEs.

Customs may ask for further information to assist in the UPE clearance process. As the B534 form is a joint declaration to both Customs and the Australian Quarantine and Inspection Service (AQIS), relevant information will be directed to AQIS for assessment. Please refer to the AQIS website for further details regarding their clearance process of UPEs.

moving-emigrating

UPEs may also be subject to physical examination by Customs and AQIS and there may be revenue liabilities such as duty, taxes or fees to be paid before clearance is given.

EVIDENCE OF IDENTITY (EOI)

EOI checks identify the person and/or organisation lodging the B534 form. EOI must be completed each time documents are lodged with Customs where 100 points of identification must be produced.

The 100 points of identification will need to include at least one primary document (passport or related document, Australian Citizenship certificate or a full birth certificate) and one form of photo identification. All identity documents must be originals.

No fee will be charged for undergoing EOI at Customs counters.

If further documents have been requested by Customs, these can be faxed, posted or delivered without the need for further EOI checks. These documents will relate directly to the original lodgement of the B534 Unaccompanied Personal Effects Statement.

Further information about the EOI process is available at

/documentary_export_declartions.pdf

FOR MORE INFORMATION

Customs Information and Support Centre

Email: information@customs.gov.au

Phone: +61 2 6275 6666 (outside Australia) or 1300 363 263

Australian Quarantine and Inspection Service

(AQIS)

National Office

Street Address: 18 Marcus Clarke Street CANBERRA ACT 2601 Postal Address: GPO Box 858, CANBERRA ACT

2601

Phone: +61 2 6272 3999 Freecall: 1800 020 504 (from within Australia)

Email: Treat.Inspect@aqis.gov.au