Continuing our topic about shipping cars to Australia – previous part.
The rate payable to the Australian Customs Service at the Australian entry port are as follows:
- Vehicles up to 30 years old including forward control vehicles: 5% Duty + 10% GST
- 4WD “Off Road” vehicles and commercial vehicles: 5% Duty + 10% GST
- Vehicles over 30 years old and motorcycles: 0% Duty + 10% GST
Duties are levied on the ‘Customs Value’ only whereas GST is levied on the ‘Customs Value’ + the Duty + the total cost of shipment to Australia figure.
Luxury car tax (LCT) is an additional tax levied at a rate of 33% on all vehicles except motorcycles and some commercial vehicles that have a value in excess of $57,180AU. LCT is only payable on the amount in excess of the GST inclusive ‘break point’, the amount of the cars’ value over $43,000AU.
If the vehicle is returning to Australia then you need to provide proof of previous Australian Registration to exempt you from paying GST/Duties, otherwise GST/Duties are payable on all imports.