Vehicle Imports
All vehicles Imported into Australia must be cleared through Customs and Quarantine on arrival. In most cases Customs Duty and GST will be payable before the goods are released from Customs control.
Most vehicles will attract 5% Customs Duty, this is payable against the FOB value of the goods, this means that any costs incurred in readying the goods for export will be included in the value used for the calculation of Customs Duty. GST is payable on all vehicles that enter Australia, GST is payable on the CIF value of the goods plus the Customs duty payable. This means that the cost of the car plus all costs incurred to get the car to Australia, plus the Customs Duty payable are included in the value used for calculation of the GST.
If the vehicle has been personally owned and used overseas by the Importer, the Customs value will be based on a local landed valuation. This valuation must be performed after the vehicle has arrived in Australia, by a local Australian Valuer. Customs Duty and GST payable will be based on this local landed valuation.
All Vehicles need an Import Approval issued by the Department of Transport and Regional Services, without this approval the vehicle can not be cleared from the wharf. This approval is required even if the vehicle was exported from Australia, and is also required for off road type vehicles. More information is here. It is very Important that this approval is in place before the vehicle is shipped.
If the vehicle is air conditioned, a licence to Import air conditioning gases may be required, if the air conditioner operates on the old R22, R123, R401A, or R411B refrigerant gases, or if you do not want to apply for a PCE Licence to Import, the vehicle needs to have the air-conditioner de-gassed prior to shipping, and a copy of the de-gas report will need to be presented with the documents for clearance. A link to the DEH website for more information is here.