duty free concession

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:

• owned and used by you overseas for 12 months or more
• imported temporarily (a security may be required by Customs)

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.

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.

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.

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 $A1000.

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.

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.

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. For more information refer to  Unaccompanied personal effects factsheet and Unaccompanied Effects Statement.