Dear Joshua,

Thank you for your email.

Generally car parts attract duty of 15% and GST of 10%.

The duty applies to the purchase price (converted to Australian dollars).

The GST is calculated on the purchase price plus the duty payable plus the
overseas freight/postage and insurance costs.


All goods arriving via air/sea freight or courier Service valued more than
A$250 and Via the Postal system more than A$1000 will require the
completion of a Formal Customs Entry (Nature 10 entry) by the importer to
clear their goods through Customs. A formal Customs Entry has a cost
recovery fee of around A$60.

If your goods will be arriving via the post and valued less than A$1000 you
do not have to complete a Formal Customs Entry to clear your goods and no
cost recovery fee applies. If Duty and/or GST is payable you will receive
an Assessment Notice and you can pay what is due when you pick up your goods
from the Post Office. Customs waives the combined duty and taxes less than
A$50. As soon as the A$50 limit is reached the full amount of duty and/or
taxes is payable, not just the amount in excess of the A$50.

If your goods arrive via a courier service (eg. DHL, TNT, FED EX, UPS) they
will deliver your goods to your door, take care of all your Customs
formalities charge you for their services, the Duty and GST payable and the
cost recovery fee as they will lodge a Customs Entry for all imports that
they process.

If your goods will be arriving via the Post and valued more than A$1000 or
via air/sea freight and valued more than A$250 you will be notified that
your goods have arrive. You will have to complete a Formal customs Entry
(Nature 10) and there will be a cost recovery fee plus any duty and GST
payable. You can seek advice from a Customs Broker for your importation and
Customs clearance. Customs Brokers are listed in the Yellow Pages.


For information on the Customs requirements and import entry costs go to the
Customs Website www.customs.gov.au select the option Imports/Exports, then
select Importing goods and then select General imports and also select
Buying goods over the Internet.


Regards,

Sue Vivian
Information Officer
CUSTOMS INFORMATION & SUPPORT CENTRE
For further information on Customs visit our Website www.customs.gov.au