Customs Duty

[GAZOOM]

Hi Garry

Thank you for your email.

10% Rates of duty payable by an importer are determined by the

classification of goods within the Australian Customs Tariff. Additionally

10% GST is applicable to all imported items.

GST is applied at 10% of the value of the taxable importation. The value of

the taxable importation is the sum of:

- the customs value of the imported goods, and

- any customs duty & excise payable, and

- the amount paid or payable to transport the goods to Australia and to

insure the goods for that transport.

The following example shows how customs duty and/or GST liability is

calculated:

$

Customs value 1,000.00

Customs duty @ 10% x $1,000 $100.00 (Payable - if applicable)

International transport and insurance 150.00 (Example value only)

Value of taxable importation 1,250.00

GST @ 10% x $1,250 125.00 (Payable)

Total tax payable (Customs duty (if applicable) + GST) 170.00

Payment of applicable duty and GST must be made before goods can be released

by Customs.

A formal Customs import declaration must be lodged for consignments above

the following values:

- Postal, seafreight and airfreight consignments above $1,000 per

consignment

Airfreight - includes air express couriers such as Fedex, DHL)

Cost recovery charges apply for processing of Import Declarations. The cost

will depend on whether the declaration is lodged electronically or as a

documentary (manual) declaration at a Customs office. As a guide these costs

are approximately $50-70 and are payable in addition to the assessed taxes

for the consignment.

It is highly recommended that novice or infrequent importers employ the

services of a customs broker who will undertake clearance procedures

including the payment of any assessed tax and charges to Customs on the

client's behalf. The customs broker then issues an invoice to the client for

reimbursement.

Generally where goods are transported by an air express courier company,

they facilitate the clearance of your goods and fees additional to Customs

charges may apply. You are advised to consult the company regarding those

fees.

The charges I have included in this mail are Customs charges only, you need

to be aware that Australian Quarantine & Inspection Service (AQIS) may

require an inspection of your shipment and fees will apply. You can either

telephone AQIS on: 1800 020 504, or visit their website: www.aqis.gov.au,

type in fees and charges in the search facility.

You should also check with the shipping company/airline as port

handling/terminal charges may also apply.

Please contact me again if you any further ions.

Maria Cucchiara

Senior Information Officer

Customs Information & Support Centre

Ph: 1300 363 263

Fax: 02 8339 6714

Please respond to email address information@customs.gov.au to ensure your

communication with us is answered.

The information above is provided as a guide only and should be clarified by

either lodging a formal advice request with the appropriate section of

Customs or employing the services of a licenced customs broker, if

appropriate