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The law requires that all the goods - whether used or new, commercial or private - subject to the assessment of customs duty and tax-free and tested for the protection of the community risks. When goods are imported, the importer is obliged to pay the customs and / or GST. Duty and / or GST must be collected only on imported goods through the mail, if the value of the goods is about A $ 1000, or where the goods include alcohol and tobacco. Goods from a $ 1,000 must be cleared by Customs and Border Protection by completing an import declaration