Shipping From Canada
to Australia.

Documents Only

Document shipments are considered non-dutiable and do not require export documentation (i.e. they don't require a commercial invoice or any other export documents).

Items classified as documents include:

• Paper documentation
• Account Statements
• Bids / Proposals
• Blueprints
• Brochures / Pamphlets
• Business Cards
• Credit Cards
• Gift cards
• Passports
• Photographs
• Tickets
• and more..

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
https://auspost.com.au/sending/check-sending-guidelines/size-weight-guidelines
https://auspost.com.au/content/dam/auspost_corp/media/documents/dangerous-goods-guide.pdf

Shipping Gifts

A parcel of gifts shipped to Australia with a total value of 1000 AUD or less (approximately $950 Canadian) can be generally be shipped duty-free provided the following conditions are met:

• The words "Gift Shipment" or "Unsolicited Gift" are included on the commercial invoice (see sample)
• Total value of shipment is $1,000 AUD (about $950 CAD) or less
• Each gift is listed on the commercial invoice along with a full description and dollar value
• Shipments are sent from one person to another (residential address only), not to, or from a business
• The package does not contain goods that will be sold
• The package does not include tobacco or alcohol

You should know that:

• Prohibited goods are destroyed.
• All gift shipments undergo a screening by the Australian Quarantine and Inspection Service (AQIS).
• If the goods require treatment against a biosecurity threat, then $75 AUD (about $70 CDN) per item will be charged to the importer.
• If the goods are returned to Canada, then $95 AUD (about $90 CDN) per item will be charged.

Remember, not everything can be imported into Australia. Best to check the Australian prohibited & restricted section here.

NOTE: Although you can receive a gift duty-free, Australian customs will impose a 10% Goods and Services Tax (GST) on the gifts entering country.

Sending Multiple Gifts to Australia

If the parcel contains gifts for more than one person, and the total value exceeds 1000 AUD, duties and taxes will be imposed. (Australian Custom law states that the shipment cannot be separated into items for different people.)

NOTE: Some courier companies such as UPS or DHL charge a Quarantine Processing Fee for any shipment containing gifts.

Sources:
https://www.ato.gov.au/Business/International-tax-for-business/GST-on-low-value-imported-goods/Information-for-consumers/#GSTandgifts
http://www.dhl.com.au/content/dam/downloads/au/express/shipping/customs_support/daff_air_express_carrier_fees.pdf
https://www.ups.com/ga/CountryRegs?loc=en_US
https://www.abf.gov.au/buying-online/importing-by-post-or-mail
http://www.agriculture.gov.au/travelling/bringing-mailing-goods/internet

Shipping Personal Effects

Personal effects can be shipped to Australia fairly easy. It refers to shipping your personal belongings to yourself (because you're moving there), or to relatives or friends that you will be living with.

Just like all non-document packages, your shipment will need to be properly declared and will go through Australian customs. Shipping personal effects requires a commercial invoice and an Unaccompanied Personal Effects form (UPE). Without it, your shipment will be held at customs and/or may be charged duties and taxes. Skip ahead to the Personal Effects CheckList for Australia.

The two following categorizes must be met in order to qualify for duty and tax free exemption:

1. Residency Type

You are:

• Returning to Australia to resume permanent residence; or
• Coming to Australia to be a temporary resident; or
  • Temporary may be up to 5 years for students and up to 2 years for a workplace-based or professional training. More details can be found here;
• A returning Australian citizen (For example, from holidays); or
• An Australian citizen residing overseas and returning to Australia temporarily; or

2. Shipment Ownership Requirements

The items in the shipment:

• Belong to you; and
• Were owned and used by you for 12 months or more.* (Goods owned for less than 12 months will incur duties and Australia's GST (10%)

NOTE: Car parts, commercial goods (i.e. items meant to be sold), alcohol and tobacco products, including cigars, pipe tobacco, cigarettes do not qualify as personal effects and would be subject to duties and taxes.

Personal Effects CheckList:

• The words "Personal Effects" are stated on the commercial invoice under General Description and Detail Description of Goods
• Unaccompanied Personal Effects form is included with your export documents
• You qualify under the Residency Type.
• You qualify under the Shipment Ownership Requirements.

Australian Quarantine and Inspection Service

All shipments undergo a screening by the Australian Quarantine and Inspection Service (AQIS), including personal effects.

You should know that:

• Prohibited goods are destroyed.
• If the goods require treatment against a biosecurity threat, then $75 AUD (about $70 CDN) per item will be charged to the importer.
• If the goods are returned to Canada, then $95 AUD (about $90 CDN) per item will be charged.

NOTE: Some courier companies such as UPS or DHL charge a Quarantine Processing Fee for any shipment containing used goods or sporting goods.

Sources:
https://www.abf.gov.au/entering-and-leaving-australia/moving-to-australia/upe
https://www.abf.gov.au/form-listing/forms/B534e.pdf

Food, Chocolate, Candies

Food can be imported into Australia however, Australia imposes strict procedures to prevent the entry of harmful diseases and pests, and as a result not all food items can be imported or will have restrictions.

Food, chocolate, and candies can be imported into Australia provided:

• It is a personal shipment
• The items being shipped are commercial product (not homemade)
• Items are factory packaged and sealed
• They weigh no more than 10 kg (22 lbs)

NOTE: It is important to declare food items on your shipment, even if the amounts are small or are ingredients for cooking. All items need to be factory sealed and unopened.

Some items you can ship to Australia (provided the above conditions are met):

• Biscuits
• Bread
• Cakes (excluding cheesecakes)
• Chocolate
• Confectionery
• Coffee
• Maple Syrup
• Vegetable and seed oils

Some items you can ship to Australia but have restrictions or limits:

• Cheese, Butter, and other dairy products
• Dried Herbs
• Honey Products
• Meat Items
• Noodles or Pasta
• Nuts and products containing nuts
• Spices
• Tea / Herbal Loose Tea
• Vitamins and supplements

Of course, there are exceptions to what foods or products can be imported into Australia. You can find the full list of that can be imported into Australia here.

Duties and Taxes

Food, chocolate and candies valued under $1000 AUD ($950 CAD) enter the country duty-free (as a low value shipment).

There is however, a 10% Goods and Service Tax (GST) that would be applied to food items. There are GST exemptions for items such as milk, water, and fruit beverages. A full list of exemptions can be found here.

Australian Quarantine and Inspection Service

All shipments undergo a screening by the Australian Quarantine and Inspection Service (AQIS), including foods.

You should know that:

• Prohibited goods are destroyed.
• If the goods require treatment against a biosecurity threat, then $75 AUD (about $70 CDN) per item will be charged to the importer.
• If the goods are returned to Canada, then $95 AUD (about $90 CDN) per item will be charged.

NOTE: Some courier companies such as UPS or DHL charge a Quarantine Processing Fee for any shipment containing food.

Sources:
https://www.abf.gov.au/entering-and-leaving-australia/can-you-bring-it-in/list-of-items#
https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/cost-of-importing-goods/gst-and-other-taxes/gst-exemptions
http://www.agriculture.gov.au/travelling/bringing-mailing-goods/internet

Samples

Commercial samples are those that can only be used for demonstration purposes. The aim is to encourage people to place orders of the samples, not sell them.

Samples may be imported into Australia for up to 12 months without incurring duties providing they:

• are not sold or given away
• disposed of or altered in anyway

Samples of negligible value are exempt of GST.

For your sample to be acceptable to Australian Customs, it should follow the following guidelines below:

• Only ship one example of any particular sample or item
• Clothing samples must be mutilated (such as applying a red ink stamp to prevent them from being resold. For shoes, holes may be drilled into the sole)
• The word "Sample" is stated on the commercial invoice under General Description and Detail Description of Goods
• State a nominal value for the sample, not its normal wholesale value on the commercial invoice
• The samples composition must be specified on the commercial invoice (ie. t-shirt made of 90% cotton/10% polyester, Flag pole made of 100% brass)

Australian Quarantine and Inspection Service

All shipments undergo a screening by the Australian Quarantine and Inspection Service (AQIS), including samples.

NOTE: Some courier companies such as UPS or DHL charge a Quarantine Processing Fee for any shipment containing samples.

Sources:
https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/cost-of-importing-goods/gst-and-other-taxes
https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/how-to-import/temporary-imports
http://www.agriculture.gov.au/travelling/bringing-mailing-goods/internet
https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/how-to-import/requirements

Advertising Material / Marketing Material

Advertising material includes items that are handed out to promote products or services.

In order to qualify for duty & tax free exemption, the package must have:

• The words "Promotional Material" stated on the commercial invoice under General Description and Detail Description of Goods
• You must specify the fair market value or actual costs of the material. If the value seems unrealistic, Australian Customs will request proof of value (receipt, invoice) of the goods.

Sources:
https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/cost-of-importing-goods/gst-and-other-taxes/gst-exemptions
https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-4#samp
https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/how-to-import/temporary-imports
https://www.ups.com/ga/CountryRegs?loc=en_US

Repairs

Your product can be sent to Australia for repair or repaired abroad and returned back to Australia. The process is easy in both cases but does require you to follow the list of steps outlined below.

Items Under Warranty

Items No Longer Under Warranty

For items that aren't under warranty or the warranty has expired, you would have to pay duties and taxes on the repair cost. Here's a breakdown of how that works:

• Duty is applied to the total cost of the repair; and
• 10% Goods and Service Tax (GST) is applied to the total cost of the repair + shipping cost.

Sending Product for Repair to Australia:

If you're sending your package for repair to Australia, then the following requirements must be met in order to obtain duty-free exemption:

• The words "REPAIR & RETURN" are stated on the commercial invoice under General Description or Remarks
• Serial/Product number must be indicated under the Detailed Description of Goods section on the commercial invoice
• Copy of Repair Contract included with all your export documentation

NOTE: Goods that are no longer under warranty for repair would have to pay any

NOTE: Goods that are no longer under warranty for repair would have to pay any duties and taxes when the shipment returns to Canada.

Returning Product After Repairs are Completed:

If your product has been repaired in Canada and is being returned back to Australia, then the following conditions must be met in order to obtain duty-free exemption:

• The words "REPAIR & RETURN" are stated on the commercial invoice under General Description or Remarks
• Value of the product INCLUDING the Cost of the Repair must be indicated under the Detailed Description of Goods section
• Original shipping documents or tracking number from when the item was first exported to Australia

NOTE: If you don't have the original tracking information or documentation then the recipient may be charged duties and taxes on the shipment.

Sources:
https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-4#samp
https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/cost-of-importing-goods/gst-and-other-taxes
https://www.ups.com/ga/CountryRegs?loc=en_US

Temporary Imports

Certain goods can be temporarily imported into Australia without paying duties and taxes provided the goods leave the country within 12 months and a few other conditions are met.

The Australian Border Force (ABF) evaluates whether a shipment qualifies as a temporary import based on the nature of the goods, what it will be used for, and who is importing it. Here are certain classes of goods that can qualify for temporary import:

• Goods imported for display or use at events, fairs and exhibitions
• Specialised equipment or tools to be used in exploration, production, manufacture
• Goods that will be used to test and evaluate the operation of other goods etc.

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Australia, you can pick from 1 of the 3 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a Commercial Invoice (CI). More details below.

In addition to 1 of the 3 items above, the following conditions must also be met in order to qualify for a duty and GST free exemption:

• The goods must be exported before the end of 12 months
• The goods may NOT be sold, mortgaged, hired, disposed of, loaned or altered in any fashion without permission of the authorities
• The words "Temporary Import/Not for Resale" are stated on the commercial invoice under General Description.
• The words "Temporary Import" and the anticipated return date are stated on the commercial invoice under the Detail Description of Goods (for all applicable items)
• Include the original tracking number and the import date if the product is returning

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically cannot)

Sources:
https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/how-to-import/temporary-imports
https://www.abf.gov.au/help-and-support-subsite/CargoAdvices/2012-01.pdf

Permanent/Sold Goods

Generally, all goods exported to Australia will incur duties and taxes with the following exemption:

• If goods are valued at equal to or less than 1000 AUD (about $950 Canadian), then no duties or taxes are due (DOES NOT apply to alcohol and tobacco products)

If you are a frequent exporter to Australia, it is strongly recommended that you speak to a licensed customs broker prior to shipping.

Licenced Australian customs brokers can be found at the links below:

• https://austpostbrokers.com.au
• https://www.abf.gov.au/licensing/brokers/brokerages
• Support is also available from http://tradecommissioner.gc.ca/trade-commissioner-delegue-commercial/search-recherche.aspx?lang=eng

Sources:
https://www.abf.gov.au/buying-online/importing-by-post-or-mail
https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/how-to-import/import-declaration
https://www.abf.gov.au/form-listing/forms/b650.pdf
https://www.abf.gov.au/form-listing/forms/b374.pdf