Air travellers: On arrival, please present your passport and your completed Incoming Passenger Card to the Customs officer, then collect your baggage and proceed to the exit channel.
Sea travellers: At the first port of arrival for international cruises, all incoming passengers will be immigration cleared. You will be required to present your passport and a fully completed Incoming Passenger Card to a Customs officer. In addition, passengers and their baggage will be Customs and Quarantine cleared at the port where they permanently disembark the vessel.
Unaccompanied goods: Unaccompanied goods do not receive the same duty and tax concessions as goods brought into the country with you - the goods may be subject to duty and tax unless they have been owned and used for 12 months or more. See the Unaccompanied Goods fact sheet on the Customs website or contact Customs for more information.
Business travellers: Commercial goods valued under $1000 accompanying passengers are subject to duty and tax. For commercial goods over $1000 contact Customs or refer to the brochures Information for Importers or the Customs Guide for Importing and Exporting for information on importing commercial goods (this includes samples and temporary imports).
Tourist Refund Scheme (TRS): Some items for which you have claimed a refund under the TRS may be subject to GST if they are brought back into Australia. If the value of these goods together with overseas purchases and goods bought in Australia duty free or tax free exceeds the passenger concession (see page 14 for information about your duty free concession), the goods must be declared to Customs on your return to Australia. Penalties apply to undeclared taxable goods.
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