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Australia Custom Regulations - Returning residence & Permanent visitors

Obtain a Vehicle Import Approval (VIA) before shipping the Vehicle Safety.

*Pay customs duty, Goods and Services Tax (GST) and luxury car tax (LCT) where it is applicable and obtain customs clearance at the port of entry.

*You may make arrangements to ship a car to Australia after you are issued with a valid VIA.

Once you have initiated shipping of your car to Australia you may put an import declaration with Customs either; electronically,document at a Customs counter or you may use the services of a licensed customs broker to deal with Customs requirements on your behalf. Your car may be entered into home consumption / licensed warehouse.

*If your car has a value below the import entry point (AUD1000) it may be cleared by Customs by lodging a self - assessed clearance (SAC) declaration. A VIA is required regardless of the value of the car. Duty payable is determined by the valuation of your goods.

*GST applies to most imported vehicles. There are a few exemptions from the GST, one being vehicles for disabled people are subject to certain conditions. If no exemptions apply, GST is applied at 10% of the value of the taxable importation (VoTI).

*For imported motor vehicles the VoTI is the sum of the customs value (CV), any duty payable & the amount paid or payable to transport the goods to Australia and to insure the goods for the transport (T&I).

*LCT applies to cars (except motor cycles or similar vehicles) that are designed to carry a load of less than two tonnes and fewer than nine passengers and above a certain value.

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