This article is from the soc.culture.australian FAQ, by Stephen Wales with numerous contributions by others.
NB. Australians drive on the left.
Anyone can import a vehicle, but all privately imported vehicles
attract the same rate of Duty and Sales Tax as commercially imported
vehicles. If not valued before importing, the Customs value will be
normally assessed on the purchase price. There are additions and
deductions available for this method. If owned and used overseas then
depreciation is allowed on the purchase price. Alternatively, the
likely local value of the vehicle can be used. There is also a limit
of one car per person per year. (Note that these conditions only apply
federally, there are state variations).
Combined Duty and Sales Tax rates:
Vehicles under 30 yrs old, new or used
Customs Value Sales Tax & Duty
$1 - 19583 60%
$19584+ 84%
As above, but older than 30yrs
$1 - 26437 18%
$26438+ 36%
Off road 4wd passenger vehicles
$1 - 22989 44%
$22990+ 58%
Motorcycles 24%
The Motor Vehicle Standards Act, 1989 makes it illegal to import a
vehicle unless:
i) it meets the safety and emissions standards applying to vehicles to
be used on Australian roads
ii) arrangements are in place to modify the vehicle to meet these
requirements after its arrival.
Approval will be given to import a vehicle if :
i) It has a valid compliance plate fitted; or
ii) arrangements are in place for it to be modified to have a
compliance plate fitted; or
iii) you have a letter of compliance from the manufacturer; or
iv) you have owned and used the vehicle overseas for a continuous
period of not less than 3 months, you are of driving age and are an
Australian citizen or migrant holding permanent residency; or
v) the vehicle was manufactured before 1 Jan, 1974 for cars or 1 Jul
1975 for motorbikes.
If it brought in under points iii-v, it will get a personal import
plate, rather than a compliance plate. This is sufficient to allow it
to be sold. Note that at least some states require left-hand drive
vehicles to be converted to right-hand drive, which is likely to be
expensive (and troublesome to drive in).
[JM] Cars are more expensive here than most countries, but the days
when it was worthwhile importing your own are gone. In the lead up to
the last election, there was considerable discussion about how much
more expensive Australian cars are, and the worst figure I heard of
was around $4,000 more for an average family saloon. In any case, you
have to pay customs duty if you import a car and it usually isn't
worthwhile. Be aware however of two points regarding cars in
Australia:
- European cars are luxury items, more expensive than you might expect,
- second hand values are higher than you would expect (rust isn't a
problem so the beasts stay on the road longer.)
 
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