When buying over the internet

All goods (except for tobacco products and alcoholic beverages) may be imported duty and tax free if their value is $1,000 or less.

Note: However, where there are multiple packages to the same addressee in Australia from a single consignor overseas that arrive at about the same time, then the value of all packages will be combined for duty and tax assessment purposes. Refer to example 1.

Some goods commonly purchased over the Internet that are, or contain, restricted items may be detained or seized by Customs. These include:

• performance-enhancing medicines, including steroids and health supplements containing restricted substances;
• medications, both traditional and alternative such as herbal preparations;
• videos, DVDs, CDs and books/publications with objectionable or offensive content;
• wildlife souvenirs and products;
• plant seeds;
• protrusion dog collars;
• hand - held electric insect zappers that have no protection against accidental contact with the electrified grid

This is a not a complete list of restricted or prohibited imports. To obtain further details on goods subject to import restrictions including details of permit requirements, click on link to Prohibited Imports.

Pirated and counterfeit goods

Copyright piracy and trade mark counterfeiting are illegal. By buying pirated or counterfeit items, not only could you end up with a flawed product, you are supporting an illegal trade that could involve serious criminal activity.

You can play an important role in combating copyright piracy and counterfeiting of trade marks by not bringing pirated or counterfeit goods into Australia. In some circumstances pirated and counterfeit goods imported into Australia are liable to seizure by Customs and people importing such goods may be subject to civil litigation or criminal prosecution.

Customs Information and Support Centre (CI&SC) can answer queries about goods purchased over the Internet or any other Customs matters.

For further information, email information@customs.gov.au

You can also contact the (CI&SC) on
1300 363 263 from anywhere in Australia or
+61 2 6275 6666 from outside Australia.

Imported goods with a value of A$1000 or less

• Imported goods arriving by post will be released duty and tax free by Customs for delivery direct to the addressee
• • except for tobacco, tobacco products (refer to example 4)and alcoholic beverages (refer to example 2) or goods subject to import permit requirements
  • • in these cases, you will be contacted and notified of the action you must take.
• Imported goods arriving otherwise than by post will require the completion of a Self Assessed Clearance (SAC) declaration before clearance from Customs control
• • SAC declarations can only be lodged electronically
  • • no cost recovery charges are imposed by Customs on SAC declarations but administrative/processing charges may be imposed by carriers acting on your behalf.
• Where the carrier of your goods has sufficient information available to be satisfied that no duty or taxes apply and that no import permit is required, they may lodge the SAC declaration on your behalf
• • it is understood that the major express couriers will do so
  • • where duty or taxes apply (for tobacco products and alcoholic beverages) and/or an import permit is required, you will be contacted and notified of the action you must take.
• If the carrier cannot, or will not, lodge a SAC declaration on your behalf, you may either
• • obtain a digital certificate in order to communicate with Customs' electronic systems to enable you to lodge a SAC declaration;
    OR
  • engage the services of a customs broker or bureau to lodge a SAC declaration on your behalf.
• Further information is available: Communicating electronically with Customs; Digital certificate and client registrations; and Self Assessed Clearance declarations.

Imported goods with a value of more than A$1000

• Irrespective of how your imported goods arrive in Australia, you will be required to lodge a formal Customs import declaration if their value is above $1,000, and to pay the calculated duty and taxes.
• • duty, where applicable, is based on the classification of the goods within the Customs Tariff Act 1995. Goods and Services Tax (GST) is also payable on most goods at a rate of 10%. Refer to example 3.
• Formal import declarations can be lodged either electronically or by document as follows:
• • Electronic lodgement: obtain a digital certificate in order to communicate with Customs' electronic systems to complete a formal import declaration or engage the services of a customs broker (listed in the Yellow Pages); or
  • Documentary lodgement: go to the nearest Customs office and present the necessary documentation including evidence of identity.
• Import declarations are subject to cost recovery charges.
• Further information is available: Communicating electronically with Customs; Digital certificate and client registrations; and Self Assessed Clearance declarations.
• • information on Customs fees and charges is available in Australian Customs Notice 2005/36 at: Australian Customs Notices (ACNs) 2005. The Customs tariff is available at: http://192.168.6.10/site/page4273.htm
• All imported goods are subject to the controls of the Australian Quarantine and Inspection Services (AQIS). More information on AQIS requirements is available at: www.aqis.gov.au

Calculating duty and taxes

Example 1: Import of multiple low value packages of goods (for example, six packages each valued at $200)

Example 2: Import of low value alcoholic beverages (valued at $400)

Example 3: Import of goods (other than tobacco products or alcoholic beverages) valued above $1000

Example 4: Import of low value tobacco products (for example, 400 sticks = 8 packets x 25 sticks valued at $60)

Customs duty of $0.25679 is the rate applicable as of 2/2/2009