DUTY & GST
ALCOHOL AND TOBACCO
WINE & LIQUOR
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.
You do not need a permit to bring in tobacco products into Australia as a traveller.
You are allowed to bring in duty-free:
one unopen packet of up to 25 cigarettes or 25 grams of other tobacco products; and
one open packet of cigarettes.
If you bring in tobacco you must:
declare any tobacco you have with you above the duty free allowance
pay all relevant duty and taxes that apply on arrival into Australia.
If you bring more tobacco than the duty free allowance, you will need to pay duty on all of your tobacco, not just the amount above the allowance.
DUTY & GST EXEMPTIONS
Under the Tradex Scheme you must import your nominated goods and then export them, either:
in the same condition you imported them
after you process or treat the goods
after you incorporate them into other goods
Your nominated goods can be any goods, except those:
intended for sale in a ‘duty free’ shop or establishment
that, if produced in Australia, would be subject to duties of excise
You must also export the nominated goods within 12 months after entry into Australia, unless you have obtained an approved extension of time.
Your nominated goods must not be intended for sale nor to be consumed or used in Australia.