From: thos@suite.sw.oz.au (Thomas Cohen)
Newsgroups: aus.general
Subject: Importing cars into Australia
Date: 27 Jul 92 23:58:24 GMT
Organization: Softway Pty Ltd


OK, here's the drum. From the Australian Customs Service
we have the following information.

Anyone can do it, but all privately imported vehicles attract
the same rate of Duty and Sales Tax as commercially imported vehicles.

Valuation - if not used before importation, 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.

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.


Now, Customs Duty and Sales Tax :

Customs valuation of privately owned vehicles is normally done on 
purchase price plus cost of any modifications or work, less 
depreciation. A depreciation allowance of 5% for the first month,
plus 1% per month up to 2 years (max 28%).

This method is not used when the vehicle has been heavily modified
(either formally, or by running it into a tree); or unsatisfactory 
evidence of the purchase price exists; or an unrealistic value would
result. (what they call an unrealistic value, I don't know.)

The alternative method is based on an assessment of the potential 
sales value in Australia, less freight and insurance, and any other
non-dutiable post importation charges, such as Duty and Sales Tax.

Combined Duty and Sales Tax rates are as below :

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%

Motor Cycles		 24%



Motor Vehicles Standards Act

Approval will be given to import a vehicle if :
	1) It has a valid compliance plate fitted; or
	2) arrangements are in place for it to be modified to have
	   a compliance plate fitted; or
	3) you have a letter of compliance from the manufacturer; or
	4) 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
	5) the vehicle was manufactured before 1 Jan, 1974 for cars
	   or 1 Jul 1975 for motorbikes.

If it brought in under points 3-5, it will get a personal import plate,
rather than a compliance plate. This is sufficient to allow it to be
sold.

For Australian registration the vehicle must :
	a) be roadworthy; and
	b) meet minimum safety standards; and
	c) be right hand drive. (although there is some anecdotal
	   evidence that some states will allow a LHD vehicle to 
	   be registered).

And finally, there is a limit of one car per person per year.

Note that this list of stuff is Federal only, each state has its 
own requirements about registration, and sale of vehicles.


regards,
thos
-- 
thos cohen  				       |Softway Pty Ltd
 The best way to make a Japanese engineer wince|ACSnet:         thos@softway.oz
 is (when talking about an NSX) to say slowly  |UUCP: ...!uunet!softway.oz!thos
 'but its _not a Ferrari_ is it?' R.Bulgin, CAR|Internet:    thos@softway.oz.au
Newsgroups: aus.general