Australians returning from overseas can usually bring ordinary personal belongings home without paying duty or GST. New purchases, gifts, alcohol and tobacco have separate limits, however, and biosecurity rules apply even when an item is within the duty-free allowance.
Australia’s duty-free allowances at a glance
| Goods | Traveller | Duty-free concession | Important condition |
|---|---|---|---|
| General goods | Aged 18 or over | Up to AUD900 in total | Includes new overseas purchases, gifts and duty-free purchases |
| General goods | Under 18 | Up to AUD450 in total | Alcohol and tobacco cannot use this allowance |
| Alcohol | Aged 18 or over | Up to 2.25 litres | All alcoholic beverages count, wherever purchased |
| Cigarettes | Aged 18 or over | One unopened packet of up to 25 cigarettes, plus one open packet | Tobacco rules are strict; declare any excess |
| Other tobacco | Aged 18 or over | Up to 25 grams, plus one open packet of cigarettes | Includes products such as cigars or loose tobacco |
These are passenger concessions for accompanied baggage. Commercial goods, goods sent separately and some restricted imports follow different rules.
What counts as general goods?
General goods are new items obtained overseas or bought duty or tax free. Common examples include:
- gifts and souvenirs;
- cameras, phones, laptops and other electronics;
- watches and jewellery;
- perfume concentrates and cosmetics;
- leather goods;
- sporting equipment; and
- new clothing and footwear purchased during the trip.
The allowance is based on the combined price of the relevant goods, not the number of shopping bags. Purchases from an overseas shop, an Australian outwards duty-free shop and an arrivals duty-free shop can all count.
Example: an adult with several purchases
If an adult brings back a $600 camera, a $180 watch and $90 of gifts, the total is $870 and is within the AUD900 general-goods concession. Adding a $100 souvenir makes the total $970, which exceeds the concession. The traveller should declare the goods and keep the receipts available.
What personal belongings are normally free of duty and tax?
Ordinary personal items in accompanied baggage are generally free of duty and tax. Clothing, footwear and personal grooming items used for the trip are common examples. Personal goods owned and used overseas for 12 months or more may also qualify, while temporarily imported goods can involve additional conditions or security.
A phone or camera you owned before departure is not normally treated like a new holiday purchase simply because you return with it. However, officers may ask questions if an item appears new or its history is unclear. Receipts, serial-number records or photographs taken before departure can help demonstrate prior ownership for expensive equipment.
Do not assume that removing a new product from its box turns it into an old personal possession. Customs considers what the item is and how it was obtained, not merely whether the packaging has been discarded.
Can a family combine its allowances?
Eligible family members arriving on the same flight or voyage may pool their general-goods concessions if they remain together through Customs clearance. Australian Border Force defines a family for this purpose as spouses or de facto partners, including same-sex couples, and any of their children under 18.
Two adults and two children can therefore have a combined general-goods concession of AUD2700: $900 for each adult and $450 for each child.
Pooling can help when the family has several ordinary purchases. It does not create an alcohol or tobacco allowance for a child, and it should not be used to disguise commercial quantities.
Alcohol: measure the total volume
An adult may bring up to 2.25 litres of alcoholic beverages duty free. Beer, wine, spirits and other alcoholic drinks all count toward the same volume limit, irrespective of their strength, price or place of purchase.
For example, three 750 mL wine bottles total exactly 2.25 litres. Two one-litre spirit bottles and one 500 mL bottle total 2.5 litres and exceed the concession.
The Customs allowance does not override cabin-baggage security rules. Liquids, aerosols and gels may be restricted through airport screening or during international connections. Check the rules for every airport and airline in the itinerary, and consider securely packing eligible bottles in checked baggage.
Tobacco: the allowance is deliberately small
Australia treats most tobacco products as prohibited imports, but an adult traveller may bring a limited quantity without a permit. The duty-free concession is one unopened packet containing no more than 25 cigarettes, or up to 25 grams of other tobacco products, plus one open packet of cigarettes.
The Incoming Passenger Card asks whether you are carrying more than 25 cigarettes or 25 grams of tobacco products. Because tobacco duty can be substantial and the conditions are specific, declare any amount that may exceed the concession rather than guessing.
Vapes and vaping goods do not simply fall under the ordinary cigarette allowance. They are subject to separate import controls, including therapeutic-goods and border requirements. Check current official guidance before attempting to bring any vape or vaping product into Australia.
Gifts still count
A product does not become exempt because it is a present. Gifts bought for family or friends form part of the traveller’s general-goods total. A gift received overseas can also be relevant even if the traveller did not personally pay for it.
Keep evidence of value. A receipt is best, but an online order confirmation or card transaction may help. If no proof is available, Australian Border Force may determine a value using other information.
What if one item costs more than AUD900?
An adult who buys a single $1400 laptop or $1200 watch has exceeded the AUD900 general-goods concession. The item cannot be split into imaginary shares to place part within the allowance. An eligible family may pool general-goods concessions, but the family must meet the pooling requirements and clear Customs together.
Do not understate the price, discard the receipt or ask another traveller to pretend they own the item. Declare it and let an officer calculate any duty and tax payable.
Tourist Refund Scheme purchases coming home
The Tourist Refund Scheme can refund GST and wine equalisation tax on eligible goods taken out of Australia. If those goods return to Australia, they must be declared on the Incoming Passenger Card.
The value of returning TRS goods is combined with relevant overseas and duty-free purchases when assessing the passenger concession. Duty or GST may be payable if the combined amount exceeds the allowance, unless another concession applies.
Duty-free does not mean biosecurity-free
Customs duty and biosecurity are separate systems. An inexpensive food, wooden souvenir, seed packet or animal product may sit well below the AUD900 allowance but still need to be declared, inspected, treated, exported or surrendered.
Risk goods can include:
- meat, poultry, fish, seafood, eggs and dairy products;
- fresh or dried fruit and vegetables;
- grains, seeds, nuts, bulbs and plant material;
- traditional medicines and herbs;
- wooden articles, straw and natural-fibre handicrafts;
- animal products, shells, feathers, skins and bee products;
- soil or items contaminated with soil; and
- hiking, fishing, camping, farming or freshwater equipment used overseas.
Thoroughly clean and dry outdoor equipment before packing, removing all soil, seeds and plant material. Conditions depend on the product, how it was processed, its packaging and its country of origin. Use the official BICON database for the exact item.
Medicines, weapons and other controlled goods
Some products require permission or must meet conditions even when their value is low. These can include prescription medicines, steroids, firearms, weapons, certain knives, laser pointers, wildlife products and other restricted goods.
Carry medicines in original packaging where possible and bring supporting documentation, such as a prescription or doctor’s letter, when required. Check the Australian Border Force “Can you bring it in?” guidance and the relevant regulator well before departure. Airline carriage rules may impose additional restrictions.
Cash and commercial goods follow different rules
Currency is not part of the AUD900 shopping allowance. Travellers carrying AUD10,000 or more—or the foreign-currency equivalent—must declare it. Officers can also require the reporting of bearer negotiable instruments of any amount.
Goods or samples for business or commercial use must be declared. Passenger duty-free concessions do not apply to commercial goods, and formal entry or permits may be required. Multiple identical items can prompt questions about whether they are genuinely for personal use or resale.
Unaccompanied baggage and posted purchases
The passenger concessions discussed here generally apply to accompanied baggage. Goods shipped or posted separately do not automatically receive the same treatment. Australian Border Force states that unaccompanied baggage may attract duty and tax unless an applicable concession applies, such as goods owned and used for 12 months or more.
Online purchases mailed to Australia are assessed under import rules rather than being added to the traveller’s accompanied-baggage allowance. Alcohol and tobacco are subject to special treatment.
How to calculate your total before landing
- Separate old belongings from new acquisitions. Identify what you owned before the trip and what you bought or received overseas.
- List general goods. Include gifts, souvenirs, electronics, jewellery, watches and purchases from duty-free shops.
- Convert prices into Australian dollars. Keep receipts and use a reasonable exchange-rate record.
- Total alcohol by volume. Do not rely on bottle count.
- Count tobacco accurately. Check the current ABF wording for the product you carry.
- Identify TRS goods returning to Australia. These must be declared.
- Check every food, plant and animal product. Search BICON and declare when required.
- Check controlled goods separately. Duty-free value does not override an import restriction.
- Complete the Incoming Passenger Card honestly. Ask an officer if anything remains uncertain.
Common mistakes to avoid
- Counting only airport duty-free purchases: Ordinary overseas shopping and gifts can also count.
- Paying tax only on the excess: Exceeding a limit can make the whole category subject to duty and tax.
- Assuming used means exempt: Opening or wearing a new purchase does not erase how it was acquired.
- Forgetting returned TRS goods: These must be declared on return.
- Confusing duty with biosecurity: A cheap food or wooden item may still need declaration.
- Ignoring connection-airport liquid rules: A bottle permitted by Customs can still be stopped at security.
- Posting excess shopping home: Mailed goods are governed by separate import rules.
- Throwing away receipts: Proof of purchase makes valuation simpler.
- Guessing instead of declaring: Honest declaration lets an officer make the decision.
Frequently asked questions
Does the AUD900 allowance apply to each adult?
Yes. An adult passenger generally has an AUD900 general-goods concession. A traveller under 18 generally has AUD450. Eligible families arriving together may pool their general-goods allowances.
Can I bring three bottles of wine?
Three standard 750 mL bottles total 2.25 litres, matching the adult alcohol concession. Confirm each bottle’s actual volume and comply with aviation-security and airline rules.
Do gifts count toward the limit?
Yes. Gifts and souvenirs are general goods and their value contributes to the applicable allowance.
Will I pay only on the amount above AUD900?
Not necessarily. Australian Border Force states that when a duty-free limit is exceeded, duty and tax apply to all items of that type, not only the excess. Declare the goods so an officer can calculate the amount.
Do I declare food if it is commercially packaged?
Some commercially prepared and packaged products can enter without declaration, but conditions vary. Check the exact product in official guidance or BICON. If the Incoming Passenger Card covers it or you remain unsure, declare it.
What happens if I declare something that is not allowed?
An officer will assess it. Depending on the item and conditions, it may be returned, treated, exported or surrendered. Declaring an item does not automatically mean it will be confiscated.
Sources and further reading
- Australian Border Force: Duty-free concessions
- Australian Border Force: Can you bring it in?
- Australian Border Force: Sample Incoming Passenger Card
- Australian Border Force: Prohibited goods—tobacco
- Department of Agriculture, Fisheries and Forestry: Returning to Australia
- Australian Biosecurity Import Conditions database
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