A$900 worth of goods (A$450 for people under 18) including gifts (given to you or intended for others), souvenirs, cameras, electronic equipment, leather goods, perfume concentrates, jewellery, watches and sporting equipment. Alcohol and tobacco products cannot be included in this allowance.

These goods can be:

• obtained overseas
• purchased in Australia duty or tax free before departure
• goods for which a tax refund has been approved through the Tourist Refund Scheme
• purchased from an inwards duty free shop on arrival.

Alcohol

• 2.25 litres of alcoholic beverages for each passenger aged 18 years or over.

Tobacco

• 250 cigarettes, or 250 grams of cigars or tobacco products for each passenger aged 18 years or over.

NOTE HOWEVER that if you exceed any of the concession limits set out above, Customs will charge you duty and tax on the entire importation or purchase within that group of items.

Family members who reside at the same address may pool duty free concessions if travelling together.

Most personal items such as new clothing, footwear, and articles for personal hygiene and grooming (but not fur or perfume concentrates) may also be brought into Australia in accompanied baggage free from duty and/or tax.


If you have anything in excess of your duty free allowance:

• declare the goods and provide proof of purchase to Customs for calculation of any duty and tax to be paid.
• Until 1 February 2005, Customs will not collect combined duty and taxes of less than $A50 provided that excess goods are declared.

As soon as the $A50 limit is reached, the passenger must pay the full amount of duty and/or taxes, not just the amount in excess of $A50.

It is important to note there are different rates of duty and tax. You should find out the duty and tax rates of goods before you buy that extra bottle or other items in excess of your duty/tax free concession. If in doubt, contact a Customs office or call 1300 363 263 (Australia only) for information.

If overseas, call + 61 2 6275 6666, visit www.customs.gov.au or email information@customs.gov.au


Payment of Customs duty/taxes

Payment of Customs duty and/or other taxes may be made in cash or by travellers cheque in Australian dollars or by personal cheque drawn on an Australian Bank or by Credit card (American Express, Diners Card, Mastercard, Visa or Bankcard) - only available at international airports or by electronic funds transfer (EFTPOS) from an Australian bank account only available at international airports.


Business Travellers

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 $A250.

Laptop computers and other similar electronic equipment for personal use may also be brought in duty/tax free provided Customs 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 office or an Australian mission overseas or refer to the Customs brochure Customs Information for Importers available at Customs offices in Australia or at Australian missions overseas.

Unaccompanied goods

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 Unaccompanied Effects brochure and Unaccompanied Effects Statement available at all Customs offices and Australian missions overseas.


FREQUENTLY ASKED QUESTIONS?

24-HOUR ADVANCE EXPORT VESSEL MANIFEST RULE FOR USA CARGO



We have received numerous questions concerning the 24 hour advance manifest lodgement regulation for export cargo to the Usa & have listed the answers to the most frequently asked questions we have received.

The information listed will assist you in understanding the expectations of the USA Customs Service, concerning the 24-hour prior manifest lodgement prior to Export vessel loading rule.

Worldwide Customs & Forwarding Agents has electronic Manifest capabilities & is already complying with the 24-hour rule.

Q1
Implementation Date: Explain how the implementation process for the rule will work. Will all manifests need to be filed starting after the 30-day implementation period on December 2? Will Customs refuse certificates to unload cargo if manifest information is incomplete or not filed during the 60-day non-enforcement period? How will Customs conduct its enforcement activities during the early stages of the rule's implementation when it has no overseas personnel at most ports?

Answer: The effective date of implementation is December 2, 2002. Carriers and/or automated NVOCC's will be required to submit a cargo declaration 24 hours before cargo is laden aboard the vessel at a foreign port for any vessel beginning the voyage on or after December 2, 2002.

Any vessel that is beginning the entire voyage on or after December 2, 2002 must comply with the 24-hour manifest rule. Those vessels that are in between foreign ports of call on December 2 are not required to comply with the 24-hour manifest rule.

USA Customs will not initiate enforcement actions nor will unloading be denied during the 60-day period following December 2, 2002 for any non-fraudulent violations discovered.

USA Customs will coordinate with other foreign governments to perform examinations of shipments deemed to be of high-risk. Within the 60-day non-enforcement period there will be new CSI ports scheduled to begin operations.

2. Enforcement Date:
A) The enforcement date for the new regulations is February 2, 2003. Please confirm that this means the enforcement actions apply to vessels loading on or after that date and not to vessels that have loaded before that date but not yet arrived in the U.S.

Answer: Carriers and/or automated NVOCCs will be subject to enforcement actions for any vessel beginning the voyage on or after February 2, 2003. Any vessel that is beginning the entire voyage, on or after, is subject to full obligation of the 24-hour manifest rule. Those vessels that are in between foreign ports of call on February 1, 2003 will not be considered for penalty action for violation of the 24-hour manifest rule.

B) What will Customs' enforcement strategy be on February 2, 2003?


Answer: Compliance with the 24-hour rule is a matter of National Security. Usa Customs acknowledge & applaud the efforts of those entities that have taken the rule and implementation period seriously and we caution those that have not complied and late data will not be tolerated from carriers and NVOCCs of any size. We encourage those entities to meet with their customers and explain the repercussions that will begin on February 2nd.

USA customs is looking for steadily increasing compliance. Commencing February 2, 2003, seaports will initiate “do not load messages” to the carriers/NVOCCs as part of a phased-in approach for enforcement actions against parties responsible for failing to supply timely and accurate manifest information to Us Customs.

US Customs will utilize its authority to deny permits to unlade cargo and expects the full cooperation of carriers to deny lading at the foreign port immediately on February 2, 2003.