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关税篇
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As a first-time migrant or returning Australian resident, you are entitled to bring to Australia, duty and tax, all your personal and household effects that you have owned and used for more than 12 months immediately preceding your departure for Australia. This concession does not apply to new and unused goods owned for less than 12 months, alcohol and tobacco products. Items taken out of Australia may be given this concession too depending on the nature of the items.
You will be charged duty and taxes on alcohol and tobacco products regardless of age or how long you have owned them.
Any new goods or goods owned less than 12 months are subject to duty and taxes. Any used goods less than 12 months old may have depreciation applied to reduce the amount of duty and GST payable.
You may be asked for proof of purchase or invoices to prove the value and or age of items in your shipment
Certain items are expressly excluded from the definition of "personal and household effects" and are subject to other requirements. These include:
motor vehicles or motor vehicle parts
caravans, boats and trailers, but there is provision to bring non-motorised caravans boats and trailers as part of your unaccompanied personal effects under certain conditions.
aircraft
machinery, plant and equipment, and
fur apparel.
Household personal effects ownded & used for more than twelve months from date of purchase ae not subject to import taxes. Unfortunately there are no concessions on Alcohol & Tobacco products in unaccompanied cargo, for these items you will be taxed at the full rate. the only concessions on these are in accompanied cargo through the Airport which is 2250mls of product per Adult and 250 cigarettes or 250grams of Tobacco product per Adult.
Please refer to the information below:
Unaccompanied personal effects provided that they have been both owned and used by you overseas for 12 months or more prior to your departure for Australia are entered tax free. These include goods such as whitegoods, furniture, linen and bedding such as sheets etc, chinaware, glassware, household utensils, sporting goods, electronic goods, and fur apparel.
Most personal clothing (excluding fur apparel), footwear and hygiene/grooming articles are not required to meet the owned and used criterion that exists for other goods.
Household and personal goods owned and used for less than 12 months will be assessed for the payment of customs duty and GST. Receipts/invoices will be requested. Depreciation rates apply according to the length of ownership:
Owned and used for 1 day to 3 months = 20%,
Owned and used for 3 months to 6 months = 40%,
Owned and used for 6 months to 12 months = 60%.
The tax is then assessed on the depreciated value. Goods to which depreciation does not apply are: jewellery (all), watches and clocks, gemstones, bullion, works of art including originals and reproductions.
Exemptions from this concession are: motor vehicles and parts, alcoholic and tobacco products. These goods are taxed at normal rates.
You will be required to complete an Unaccompanied Personal Effects Statement - B534.
To clear your personal effects you will be required to present the following
-your passport
-a packing or content list or
-all airfreight or shipping documents
-a completed Unaccompanied Effects Statement B534
If someone else is clearing the goods on your behalf, they must have a B534 signed and completed by you or a letter of authority signed by you.
Customs does not charge for examination and clearance of personal effects however Australian Quarantine & Inspection Service (AQIS) do charge fees for examination of goods. Further information can be found at their website www.aqis.gov.au or by contacting AQIS direct, the contact details are listed below.
Australian Quarantine and Inspection Service (AQIS)
Within Australia: 1800 020 504
Outside Australia: +61 2 6272 3933
Email: pr@aqis.gov.au
Website: www.aqis.gov.au |
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