As the exchange of visitors between Australia and China grows, the issue of duty-free entry into Australia is becoming more and more important. Another important reason for writing this article is that every year the entry declaration and tax exemption policy will be greatly adjusted, so we can obtain the most accurate and up-to-date information for people who travel to Australia and visit their relatives. Or new immigrants returning from China are crucial.
Do I have to pay taxes on personal belongings?
Most personal items are tax-free, such as new clothes, shoes, personal cleaning products, etc., but the following conditions must also be met:
- Prior to arrival in Australia, overseas travelers have been in possession and use for 12 months or more, o
- The temporary import (the Immigration and Border Protection Department may require a mortgage in the form of a cash or bank guarantee).
Tax exemption limit for non-personal effects
For non-personal items, there is a duty-free threshold.
These items include those you buy overseas, as well as those you buy at Australian duty free stores or Australian residents at overseas duty free stores.
Passenger duty exemption limit
Passengers may bring back general goods, alcohol, tobacco exempted from customs duties and / or taxes:
- Personal clothing shoes (excluding fur and grass clothing)
- Personal hygiene or carding items (excl. perfume concentrate)
- Goods brought back from Australia by Australian residents upon departure, excluding goods purchased upon departure from Australia or items that have been refunded under the passenger tax rebate scheme
- The passengers are brought to Australia, but will take Australia's goods when they leave
- Personal effects (including fur clothing) that have been in possession and use for 12 months before they are brought into the country
- Purchase price not exceeding A $900 per adult and other items not exceeding A $450 per child (alcohol and tobacco products are not included in this A $900 limit)
- 2.25 liters of alcoholic drinks per passenger aged 18 or ove
- Passengers aged 18 or above can carry 25 grams of tobacco in any form (cigarettes, bulk tobacco, etc.) (equivalent to about 25 cigarettes), plus a pack of open packs of cigarettes.
Crew quota
The crew is entitled to the following tax-free limits:
- Clothing, personal toiletries and toiletries, such as cosmetics of all kinds (excl. fur clothing and perfume concentrate)
- Items brought back to Australia by the crew and taken out when they leave the country
- Other items with a total purchase price not exceeding A $450
- 2.25 liters of alcoholic drinks per crew aged 18 or ove
- Each 18-year-old or above crew can carry 25 grams of tobacco (equivalent to about 2 cigarettes) in any form (cigarettes, tobacco leaves, etc.), plus a pack of cigarettes that have been opened and packaged.
The crew cannot merge quotas.
If the passenger's goods exceed the Australian duty-free limit, duties and taxes will be imposed not only on the excess portion, but also on all items in that category (general goods, alcohol or tobacco).
If any item of the passenger exceeds the duty-free limit, the passenger must declare the item and provide a purchase certificate to the Australian Border Enforcement Service staff for the calculation of any duties and taxes to be paid.
Passengers who do not declare items exceeding the limit may be fined.
Consolidated personal allowances for family members
If a family member arrives on the same flight / ship and passes through the customs together (that is, receiving inspection at the border), the duty-free limit may be merged.
For example, a family of four (2 adults and 2 children) may bring in the following items:
- 4.5 litres of alcoholic beverages (2 x 2.25 litres of alcohol for adults = 4.5 litres)
- 50 cigarettes (2 x 25 cigarettes for adults = 50 cigarettes) 2 x unpacked cigarettes
- General goods worth A $2700 (including gifts, souvenirs, cameras, electronic equipment, leather products, jewelry, watches, sports equipment) (2 x A $900 for adults, 2 x A $450 for visitors under the age of 18).
In the case of co-ownership, a combination of tax-free limits may also be allowed. For example, if a brother and sister traveling together buy an item and have a certificate (for example, a receipt) that the item is owned jointly by the brother and sister, the brothers and sisters can combine their duty-free quota.
Return to Australia after filing the tax rebate scheme
If the item you brought when you left the country has applied for a consumption tax (GST) rebate under the passenger tax rebate scheme (Tourist Refund Scheme) and is now bringing it back to Australia, and the value of the item exceeds the $900 duty-free limit for passengers, These items must be declared in Section 3 of the entry passenger Registration Card.
Items that exceed the passenger duty limit must be repaid if they have received a tax rebate on consumption tax when they are brought into Australia.
If tax evasion is deliberately avoided and no declaration is made, fines, penalties, and even visa cancellations may result.
If you need to pay taxes, you can use cash, debit / credit cards, or electronic transfers. However, the use of bank cards to pay taxes, may result in surcharges.
Bank cards and electronic transfers are paid only at international airports in Australia.
