Australia

I bought duty-free goods but was charged duty at the Australian border. Is there a limit?

$900
Duty-free limit
18+
Age requirement
24 hours
Cruise exemption
GST + duty
Tax on excess
The Short Answer

Yes, there is a duty-free concession limit for adults entering Australia: $900 worth of goods. If the total value exceeds this, duty and GST apply to the full amount — not just the excess.

What the Law Says

Australian customs law sets a duty-free concession for travellers aged 18 and over. This determines how much you can bring in without paying duty or GST.

If you are 18 years or older, you can bring in goods worth up to $900 (AUD) duty-free. This includes items bought overseas, online, or duty-free — but not alcohol or tobacco, which have separate limits.

Alcohol has its own concession: up to 2.25 litres of alcoholic beverages per adult. Tobacco is limited to 250 cigarettes, 250 grams of loose tobacco, or a mixture weighing no more than 250 grams.

The $900 concession does not apply if you arrive by cruise ship and have been on board for less than 24 hours — in that case, the limit drops to $400.

Importantly, if your goods exceed the $900 limit, duty and GST apply to the *entire value* of the goods — not just the amount over $900.

Statutory Text

A person who is 18 years old or older may import goods with a combined value of not more than $900.

Customs Act 1901 (Cth), s. 167 — Concessions for persons arriving in Australia
Statutory Text

Where the value of goods imported by a person exceeds the duty-free concession, duty and GST are payable on the full value of the goods.

Customs Tariff Act 1995 (Cth), s. 20 — Liability to duty

What to Do

1

Check the total value of all goods you’re bringing in — including duty-free purchases, online orders, and gifts.

2

Declare all goods honestly on your Incoming Passenger Card or via the Australian Border Force app.

3

Be prepared to pay duty and GST if your total exceeds $900 (or $400 for short cruise visits).

4

Keep receipts for high-value items — you may need them to verify declared values.

5

Remember: alcohol and tobacco have separate, stricter limits — don’t count them toward your $900.

Sources

Not legal advice. This article is general information based on publicly available sources, written for educational purposes. Laws change and individual situations vary. Consult a licensed attorney in your jurisdiction before acting on anything you read here. Last reviewed: 2026-06-08.