Duty Free Allowance
From 1 February 2005, travellers are allowed to bring into Australia the following goods duty/tax free:
Group 1 - general
A$900 worth of goods (A$450 for people under 18) including gifts (given to you or intended for others), souvenirs, cameras, electronic equipment, leather goods, perfume concentrates, jewellery, watches and sporting equipment. Alcohol and tobacco products cannot be included in this concession.
These goods can be:
obtained overseas purchased in Australia duty or tax free before departure goods for which a tax refund has been approved through the Tourist Refund Scheme purchased from an inwards duty free shop on arrival.
Group 2 - alcohol
2.25 litres of alcoholic beverages for each passenger aged 18 years or over.
Group 3 - tobacco
250 cigarettes, or 250 grams of cigars or tobacco products for each passenger aged 18 years or over. One opened packet containing 25 cigarettes or less is also allowed.
NOTE: HOWEVER, if you exceed any of the concession limits set out above, Customs will charge you duty and tax on the entire importation or purchase within that group of items.
Family members who reside at the same address may pool duty free concessions if travelling together.
Most personal items such as new clothing, footwear, and articles for personal hygiene and grooming (but not fur or perfume concentrates) may also be brought into Australia in accompanied baggage free from duty and/or tax.