When Customs Charges are Payable
Where the criteria for duty free entry of household effects are not met, Customs charges may be payable. Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). A depreciation allowance for length of personal ownership and use may also be given.
Goods and Services Tax (GST) of 12.5 percent is then calculated on the duty inclusive value, plus international freight and insurance. It is recommended that you retain your purchase documentation.
If the total amount owing on the goods imported is less than $50, no revenue collection will be made. This revenue waiver does not apply to tobacco products. From 01 September 2007 the revenue waiver will also not apply to alcoholic beverages.
If you require further duty rate information, please contact any
Customs office.