Category One

· A$900 worth of goods (A$450 for people under 18 and crew members), whether:

o obtained overseas;

o purchased in Australia on a duty/tax free basis before departure;

o purchased from an inwards duty free shop; or

o for which a refund of tax has been approved through the Tourist Refund Scheme.

Examples of goods include gifts, souvenirs, cameras, electronic equipment, leather goods, perfume concentrates, jewellery, watches and sporting goods. Alcohol and tobacco products cannot be included in this allowance.

Category Two

· 2.25 litres of alcoholic beverages for each traveller 18 years or over.

Category Three

· 250 cigarettes, or 250 grams of cigars or tobacco products for each traveller 18 years or over.

Pooling of concessions is allowed for family members travelling together.

As is currently the case, most personal items such as new clothing, footwear, and articles for personal hygiene/grooming (but not fur or perfume concentrates) may also be brought into Australia in accompanied baggage free from duty and/or tax.