All fruits, vegetables, plants, cuttings, seeds or unprocessed plant products must be declared to customs and presented for inspection by a Plant Quarantine Officer. Fresh fruits from certain countries are prohibited in order to prevent the spreading of pest and plant diseases. Certain plant, seeds or cuttings may require an import permit and a photosanitary certificate. Minimum age for alcoholic beverages vary with port of entry. GST charge on entire total purchases.
Duty varies on alcoholic beverages.
Duty free liquor is allowed at one litre per person for persons over the age of 21. No declaration is required, and no tax is levied.