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 and Border Protection)
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. Duty-free concessions do not apply to commercial goods.
The are no duty-free concessions on tobacco or alcohol for travellers aged under 18.
If you are aged 18 years or over you can bring 50 cigarettes or 50 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 how or where they were purchased.
Watch this video to learn your limits before you go.
A duty-free concessions flyer is available in the following languages:
Arabic (853 Kb) Chinese - Simplified (986 Kb) Chinese - Traditional (901 Kb) 繁體中文 French (813 Kb) Français German (830 Kb) Deutsch Greek (847 Kb) Indonesian (810 Kb) Bahasa Indonesia Italian (805 Kb) Italiano Japanese (885 Kb) 日本語 Korean (933 Kb) 한국어 Malaysian (805 Kb) Bahasa Malaysia Spanish (811 Kb) Thai (842 Kb) Vietnamese (853 Kb)
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.
Tourist Refund Scheme
If you return to Australia with goods for which you have claimed a GST refund under the TRS on departure, you must declare those goods at Question 3 on the Incoming Passenger Card (IPC) if their value exceeds the passenger concession of A$900. GST refunds received on goods exceeding the passenger concession will have to be repaid if the items are brought into Australia.
If you are aged 18 years or over, you can bring 2.25 litres of alcoholic beverages duty-free into Australia with you. All alcoholic beverages in accompanied baggage are included in this category, regardless of where or how it was purchased.
Aviation security regulations may restrict the volume of liquids that you can bring into Australia as hand luggage. As an alternative, duty-free alcoholic beverages can be purchased in an airport duty-free shop on arrival in Australia. For more information about the restrictions, visit http://travelsecure.infrastructure.gov.au/
Families travelling together can pool their duty-free concessions. Family means:
(a) a husband and wife, and any of their children; or
(b) a person and his or her de facto partner (within the meaning of section 22A of the Acts Interpretation Act 1901), and any of their children;
Be aware that if you exceed Australia’s duty-free limits, duty and tax will apply on ALL items of that type (general goods, alcohol or tobacco), not just the goods over the limit.
|If you have anything in excess of your duty-free concession, declare the goods and provide proof of purchase to Customs and Border Protection 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 and Border Protection officer or call 1300 363 263 (Australia only) for information. If overseas, call +61 2 6275 6666 or email firstname.lastname@example.org
Payment of customs duty/taxes
Payment of Customs duty and/or other taxes may be made in cash (Australian dollars), credit/debit card (MasterCard, Visa or American Express)* or by electronic funds transfer (EFTPOS) from an Australian bank account*.
Please note that Customs and Border Protection pass on merchant fees (currently 0.94% for MasterCard and Visa and 1.54% for American Express) for credit/debit card payments. This fee is not subject to GST and is equal to the fee that Customs and Border Protection incurs from its banker.
*only available at international airports.
Objection to Assessment of Tax or Tax Penalty
An objection may be lodged if an owner of goods is dissatisfied with the decision in relation to the assessment of tax and tax penalty on goods brought into Australia. The objection can be made by lodging a taxation objection with the Commissioner of Taxation within four years after the importation of the goods.
Taxation objections should be sent to:
The Commissioner of Taxation
GPO Box 9935
In the capital city of an Australian State/Territory
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 and Border Protection 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 and Border Protection office or an Australian mission overseas or refer to the Customs and Border Protection brochure Customs Information for Importers available at Customs and Border Protection offices in Australia or at Australian missions overseas.
Notice to domestic passengers travelling on an international cruise ship
Customs and Border Protection 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 and Border Protection 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 is 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 Sending Your Personal Belongings to Australia as Cargo or by International Mail factsheet and Unaccompanied Effects Statement.