- Fact Sheet
- What to do
- What not to do
- Vehicles with Airconditioners or a Refrigerant System
- Customs duty, GST, LCT
- Tourists and Temporary Residents
- Importing Second-hand Road Vehicle
- Returned Australian goods
- Road Vehicle Kits including Disassembled or Partly Disassembled Road Vehicles
- Road Vehicle Parts
- Customs valuation of imported road vehicles
There are several steps to importing a road vehicle:
- Obtain a Vehicle Import Approval (VIA) from the Department of Infrastructure and Transport (Infrastructure) prior to shipping your vehicle/s. Phone: 1800 815 272 (Australia only), Fax +61 2 6274 6013, email Vimports@infrastructure.gov.au. Further information can be obtained by visiting the Importing Vehicles into Australia webpage at www.infrastructure.gov.au/vehicles/imports
- Pay customs duty, Goods and Services Tax (GST) and luxury car tax (LCT) where applicable and obtain clearance from Customs control the port of entry.
- Obtain quarantine clearance from the Department of Agriculture, Fisheries and Forestry (DAFF) Biosecurity after the road vehicle has arrived at the port of entry. For more information visit the DAFF Biosecurity website at www.daff.gov.au/aqis
A road vehicle as defined in the Motor Vehicle Standards Act 1989 (MVSA) is a vehicle designed solely and principally for the transport of people, animals or goods, a road trailer, or a partly completed road motor vehicle. For detailed information on partly completed road motor vehicles refer to Australian Customs Notice (ACN) 2001/06 Guidelines for Entry of Partially Dismantled Vehicles.
To gain clearance from Customs control for an imported road vehicle you must hold a valid VIA for that road vehicle. It is an offence under the MVSA to import, sell or present new or used imported road vehicles to the Australian market for the first time unless those road vehicles meet the National Standards.
Vehicles not designed for transport or permitted to be used on public roads are not road vehicles and are not prohibited from importation. These are referred to as non-transport equipment or off-road vehicles. Such vehicles include motorised mobility wheelchairs that meet the definition set in the Motor Vehicles Standards Road Vehicles Determination 2005 and also include power-assisted pedal cycles, off-road motorbikes, All Terrain Vehicles and segways designed solely for off-road use.
As the importation of off-road vehicles is not prohibited by the legislation a VIA is not required under the legislation. However, in order to determine that such vehicles are not road vehicles, the Australian Customs and Border Protection Service (Customs and Border Protection) requires that Infrastructure conduct an assessment of the vehicle and provide documentation to that effect. This documentation is similar to a VIA and will allow for the release of your vehicle from Customs control. For further information, visit the Importing Vehicles into Australia webpage at www.infrastructure.gov.au/vehicles/imports
You may make arrangements to transport your road vehicle to Australia after you are issued with a valid VIA. Please note that it is an offence to ship your road vehicle prior to obtaining a VIA. Once you have initiated transport of your road vehicle to Australia you may lodge an import declaration with Customs and Border Protection either:
- electronically; or
- by document at a Customs and Border Protection office; or
- you may use the services of a licensed customs broker to deal with Customs and Border Protection's requirements on your behalf.
Your road vehicle may be entered into:
- home consumption; or
- a licensed warehouse.
Duty/GST and other charges must be paid when your road vehicle is entered for home consumption. LCT must be paid or deferred if your road vehicle has a customs value above the LCT threshold or the fuel efficient LCT threshold, unless an exemption applies. Information relating to GST and LCT can be found at the Australian Taxation Office website: http://www.ato.gov.au/
If your road vehicle has a value below the import entry threshold (AUD1000) it may be cleared by Customs and Border Protection by lodging a self-assessed clearance (SAC) declaration. A VIA is required regardless of the value of the road vehicle.
Once all duty, taxes and other charges are paid (if applicable), and Customs and Border Protection and DAFF Biosecurity requirements are met, an authority to deal (ATD) will be issued for your road vehicle to be delivered into home consumption. All ATDs for road vehicles are issued subject to the condition that you have a valid VIA to take delivery of your road vehicle into home consumption.
Prior to making a decision to import a road vehicle you should take into account the likely costs you may incur during the importation process such as:
- freight and insurance (for the transport of the goods to Australia);
- customs duties, GST and LCT, if applicable;
- storage and delivery charges;
- logistic services providers' charges;
- customs brokers' charges;
- entry processing charges;
- steam cleaning for quarantine purposes;
- other wharf and transport charges; and
- any costs involved in having your road vehicle meet State or Territory registration and insurance requirements.
Delivery of your road vehicle into home consumption will only be authorised where Customs and Border Protection and DAFF Biosecurity clearance requirements are met.
It is important that you do not initiate importation of your road vehicle until after a VIA is issued to you. Without a valid VIA you should NOT make arrangements to transport your road vehicle to Australia.
If your road vehicle is shipped to Australia before you have received a VIA, and/or your road vehicle arrives before your application is processed, you may incur significant storage costs and other charges (not Customs and Border Protection charges) until Customs and Border Protection clears your road vehicle.
Customs and Border Protection will only issue an ATD when you have a valid VIA for your road vehicle. The owner of any imported road vehicle that is not or will not be issued with a VIA may incur significant storage costs until the owner makes arrangements for the road vehicle to be:
- exported at the owner's expense; or
- destroyed at the owner's expense.
Destruction will take place under Customs and Border Protection supervision.
Road vehicles equipped with an airconditioner or a refrigerant system (known as pre-charged equipment) may be subject to the provisions of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 (OPSGGM Act). Specific requirements have been established by the Department of Sustainability, Environment, Water, Population and Communities. Further details can be obtained at www.environment.gov.au/atmosphere/ozone
Customs and Border Protection cannot allow road vehicles with pre-charged equipment to be delivered into home consumption unless the owner holds a Pre-charged Equipment Licence (Refer to Customs (Prohibited Imports) Regulations 1956).
Prior to a road vehicle being released from Customs control, DAFF Biosecurity inspects all road vehicles for cleanliness on arrival in Australia.
If you are importing a used road vehicle you are required to lodge a Quarantine Entry at a DAFF Biosecurity regional office. You should also contact the DAFF Biosecurity regional office in the port at which your road vehicle will be arriving, to arrange an inspection. You are responsible for all DAFF Biosecurity charges. Further information can be found at http://www.daff.gov.au/aqis
For information on how the customs value of imported goods is determined please refer to Customs Valuation of Imported Goods Fact Sheet.
For additional information on how the customs value of your imported road vehicle is determined please refer to Customs valuation of imported road vehicles
Duty rates payable are determined by the tariff classification for your goods. The Customs Tariff Act 1995 (the Tariff) provides the tariff classifications, duty rates, interpretive rules and information on preference schemes, other concessions and exemptions that may apply to your goods. Duty is payable on the customs value of the goods.
GST applies to most imported goods. There are a few exemptions from the GST, one being road vehicles for disabled persons, subject to certain conditions. If no exemptions apply, GST is applied at 10% of the value of the taxable importation (VoTI).
For imported road vehicles the VoTI is the sum of:
- the customs value (CV);
- any duty payable; and
- the amount paid or payable to transport the goods to Australia and to insure the goods for the transport (T&I).
LCT applies to road vehicles (except motor cycles or similar vehicles) that are:
- designed to carry a load of less than two tonnes and fewer than nine passengers; and
- above a certain value.
The definition of a road vehicle for LCT purposes includes limousines regardless of the passenger carrying capacity. The value above which the LCT becomes payable is the LCT threshold. The LCT threshold is a GST inclusive value which, for the 2012/13 financial year, is set at $59,133. (NB: Customs Value can be an amount less than the LCT threshold figure, as shown in the example below).
The LCT rate is 33 % (commencing 1 July 2008, prior to that date the rate was 25%). While the LCT threshold is GST-inclusive, LCT is only payable on the GST-exclusive amount which exceeds the threshold value.
An example of how the LCT is applied is shown below:
Imported New Luxury Car
Customs Value (CV)
Customs Duty = 5% x CV
= 0.05 x 56,000
Transport and Insurance (T&I)
= 56,000 + 2,800 + 1,500
GST = 10% x VoTI
= 0.10 x 60,300
|Luxury car value (LCV) = (GST+VoTI)||
= 6,030 + 60,300
LCT = (LCV-LCT threshold) x 10/11 x 0.33
= 66,330-59,133 x 10/11 x 0.33
TOTAL PAYABLE (Duty + GST + LCT)
2,800 + 6,030 + 2,159.10
Fuel efficient luxury cars with a luxury car value (VoTI plus GST) under the Fuel Efficient Vehicle (FEV) limit of $75,375 for the 2012-13 financial year are not subject to LCT. Further information can be found by accessing Australian Customs Notice 2009/41 Luxury Car Tax in the Integrated Cargo System - Update.
Please note: You do not need to make any calculations regarding duty, GST or LCT (if applicable) liabilities. When your import declaration is processed Customs will provide you with an Outstanding Payment Advice. This Advice will show all amounts payable to Customs relating to your imported goods.
Section 162 - Import Declaration Required/VIA Required
As a tourist or temporary resident, you may bring a road vehicle to Australia for a period of up to 12 months without payment of duty and taxes, provided a VIA is obtained prior to your importation. Your road vehicle must be subsequently exported from Australia within the approved time limit. All fittings and accessories imported with the road vehicle must also be exported with the same road vehicle.
Approval for temporary imports is granted under Section 162 of the Customs Act 1901 (the Act). Goods that qualify as temporary imports can be imported under:
- a security or undertaking, equal to the amount of duty and GST and if applicable, LCT that would be payable on importation. The security may be in the form of cash or a bank guarantee.
Under provisions set out in the Act, on application, the Chief Executive Officer (CEO) of Customs may extend the period of temporary importation. Applications to extend this period must be made prior to the expiry of the temporary importation period.
If your road vehicle is not exported within the approved time limit, you will forfeit the security. This also applies where the road vehicle is lost or stolen and therefore unable to be exported when required.
If you remain in Australia and you decide to keep your road vehicle with you, you may apply to have your import declaration amended. This will create a duty and tax liability which you are required to pay to finalise your importation. To organise a refund of the security you will need to advise Customs and Border Protection that you have amended your import declaration and paid the duty and GST.
Section 162A - Import Declaration Not Required/VIA Not Required
Under section 162A of the Act commercial samples, professional equipment, scientific equipment and goods for display or use at exhibitions, fairs, meetings or similar events can be imported under:
- an ATA carnet (Admission Temporaire/Temporary Admission) issued by Chambers of Commerce under the ATA Convention or the Convention on Temporary Admission (otherwise known as the Istanbul Convention).
Section 162A also provides for a private road vehicle to be imported under:
- a CPD (Carnet de Passages En Douanes) carnet issued by an overseas organisation which has a reciprocal arrangement with the Australian Automobile Association (AAA); and for
- the specified period.
A CPD carnet allows for the temporary admission of your road vehicle without the payment of duties or taxes and without the requirement for a VIA. For a CPD carnet, approval is required from:
- the Australian guaranteeing body (AAA);
- Customs; and
- the carnet issuing body overseas.
You may extend the period of importation provided under a CPD carnet by submitting an application to the relevant Guarantee Association. An extension must be approved by the CEO of Customs prior to the expiry of the original approval.
Provided you obtain a VIA prior to importing a second-hand road vehicle, you may make use of the available concessional treatment under Item 59 Schedule 4 to the Tariff which exempts an importer from the special duty of $12,000 that is applied to second-hand road vehicles. However, your road vehicle may still be subject to an ad valorem rate of duty.
A VIA is required for all returning Australian road vehicles including road vehicles that have been modified.
You may make use of the available concessional treatment under Items 17 and 20A to Schedule 4 of the Tariff as returned Australian goods provided a VIA is obtained and your road vehicle meets one of the Customs By-laws associated with Item 17 or Item 20A
Item 17 may be used for unaltered road vehicles returning to Australia.
Item 20A may be used for repaired or renovated road vehicles returning to Australia.
A VIA is required where:
- a road vehicle was exported from Australia and is being imported;
- a road vehicle is returning to Australia that was previously registered in Australia;
- a road vehicle was purchased overseas and has an Australian compliance plate fitted; and
- a road vehicle was manufactured in Australia.
Road Vehicle Kits including Disassembled or Partly Disassembled Road Vehicles - Import Declaration and VIA is Required
Importations of road vehicle kits including disassembled or partly disassembled road vehicles are subject to an assessment made by Infrastructure.
If you wish to import a road vehicle kit, you must submit a full application to Infrastructure with all the relevant information. Infrastructure will assess the application and determine if a VIA is required. If a VIA is not required for your road vehicle kit, Infrastructure will advise you in writing.
It is important to note that State and Territory registration authorities may not register a reassembled road vehicle or a road vehicle kit for use on public roads without a valid VIA.
Road vehicle parts do not require a VIA from Infrastructure.
However, for both Customs Tariff purposes and for the purposes of obtaining a VIA, a road vehicle is not considered to be parts just because it is unassembled, dismantled or incomplete. Australian Customs Notice (ACN) 2001/06 Guidelines for Entry of Partially Dismantled Vehicles determines the point at which an unassembled, dismantled or incomplete road vehicle is no longer considered to be a road vehicle but rather is considered to be parts.
Where a road vehicle purchased overseas is cut in two halves or more (to be assembled in Australia) for importation on separate shipments to Australia, the importer may be in breach of the Act for non-compliance of entry of the goods. This is because the purchased road vehicle may form part of a bulk order. It is strongly recommended that if you do intend to import an unassembled, dismantled or incomplete road vehicle you seek advice from Customs and Border Protection and Infrastructure prior to arranging importation.
While the guidelines determine a point at which a disassembled road vehicle is to be considered road vehicle parts, the importer should also consider the intended use of the parts. If the road vehicle assembly or component being imported bears a road vehicle identification chassis number and is to be reassembled for use on public roads, then a VIA is still required. It is important to note that State and Territory registration authorities may not register a reassembled road vehicle for use on public roads without a valid VIA.
Road Vehicle Registration
Customs and Border Protection has no control or authority over the registration and insurance requirements for road vehicles in Australia.