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Koala Australia


You will face GST/duty on your alcohol at varying rates. For spirits, the tax payable is based on the purchase price of the liquor, the volume and alcoholic content. In some cases, charges for spirits can be as high as 80% - 120% of declared value. For wine the tax payable is based on the volume, and tends to be in the vicinity of 50% of the value of the wine. It is important for you to have proof of purchase, or if this is not possible, then realistic values must be declared. Where figures declared are unrealistic and no evidence of purchase is provided, then the taxes payable are calculated by Customs on the market value. 


The owners or masters of yachts cruising Australian waters on cruising permits will be able to obtain Goods and Services Tax (GST)-free repairs by presenting their cruising permits to their repairers/re-fitters. The Australian Taxation Office will not require the presentation of documents showing a prior arrangement of repairs or refits.

Kangaroo Australia
Tasmanian Devil Australia


° bread and bread rolls without a sweet coating (such as icing) or filling – a glaze is not considered a sweet coating

° cooking ingredients, such as flour, sugar, pre-mixes and cake mixes

° fats and oils for cooking

° unflavoured milk, cream, cheese and eggs

° spices, sauces and condiments

° bottled drinking water

° fruit or vegetable juice (of at least 90% by volume of juice of fruit or vegetables

° tea and coffee (unless ready-to-drink)

° baby food and infant formula (for children under 12 months of age)

° all meats for human consumption (except prepared meals or savoury snacks)

° fruit, vegetables, fish and soup (fresh, frozen, dried, canned or packaged)

° spreads for bread (such as honey, jam and peanut butter)

° breakfast cereals.

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