Inheritance Goods, Family Gifts, New Goods, Office Files, Furniture and Commercial Equipment

Inheritance Estate/Deceased Goods 

Inheritance goods may be imported into Australia however they will be entered on a Formal (Commercial) Customs Entry (lodgement cost $325).  The following conditions apply, based on whether or not the importer has travelled outside Australia in the past 12 months:

If the goods are the outcome of a deceased estate and the new owner has travelled overseas (from Australia) in the last 12 months

 – B534 Unaccompanied Personal Effects Statement. Please be sure to sign and date every page.
 – Copy of the Will and a copy of the Death Certificate OR a letter from the Executor and a copy of the Death Certificate.
 – Statement explaining the goods are the outcome of a deceased estate, estimated value of the goods, list of goods and that they are not for re-sale.
 – LCL Packing declaration (if shipment is LCL) or FCL Packing declaration (if shipment is FCL) must be completed by the packer or supplier of the goods (in              English) on their letterhead and must include that packer’s/supplier’s company’s name and address on the letterhead.  A sample Packing declaration is available on https://www.agriculture.gov.au/import/arrival/clearance-inspection/documentary-requirements/templates
 – Copy of consignee passport page with signature.
 – Import Instruction (Internal OSS document confirming delivery address and access to property).
 – Alcohol and tobacco listing (if applicable). https://www.ossmovers.com.au/var/downloads/2016_Alcohol-Tobacco-Inventory.pdf
 – Payment of Quarantine Inspection fee $250 (If applicable).

DUTY FREE GST FREE (for this category)

If the goods are the outcome of a deceased estate and the new owner has NOT travelled overseas (from Australia) in the last 12 months

  – Statement or Statutory Declaration advising that goods are not for re-sale, the estimated value of the goods and the reason why you are receiving the goods.
 – Copy of the Will and a copy of the Death Certificate OR a letter from the Executor and a copy of the Death Certificate.
 – Copy of consignee passport page with signature.
 – Import Instruction. (Internal OSS document confirming delivery address and access to property).
 – Alcohol and tobacco listing (if applicable). https://www.ossmovers.com.au/var/downloads/2016_Alcohol-Tobacco-Inventory.pdf
 – Payment of Quarantine inspection Fee $250 and Customs Entry $325 charges.

DUTY FREE GST FREE (for this category)

• Family Items being sent by a Family Member or Friend (these goods will be treated one of 2 ways depending on value of goods and also whether client has travelled overseas and owned/used the goods overseas).

If the goods are not inheritance goods and are Household Goods and Personal Effects actually belonging to the client/importer (and have been owned and used overseas for 12 months or more by the client/importer) but have been in the possession of a family member/parent overseas since the client/importer moved overseas to Australia, the client/importer should be able to import the goods duty/tax free (except if goods include dutiable items like alcohol/tobacco etc) provided:

 – The client/importer has residency in Australia or Visa allowing them to live in Australia.
 – The client/importer is able to satisfy Australian Customs the information/history of the goods is along the lines of those mentioned above (this is usually done by a Statutory Declaration/Sworn Affidavit spelling out the circumstances as above.

It can sometimes be the case in a family where parents are downsizing and moving into smaller accommodation so they need to ship their children’s goods (which they have been storing for them) to the children.

If this is not the case and the goods are being “gifted” by the origin family member to the destination family member, the destination family member/importer will have the shipment treated by Customs as a Commercial Importation which will mean the clearance procedure will be as outlined below under “Importation of New Household Goods or Commercial Goods”.  This will apply even if the household goods being gifted are second hand goods.

Importation of New Household Goods or Commercial Goods

Clearance procedure for new Household Goods privately imported is one of 2 ways depending on value of the goods.  Straight commercial goods the process is the same as new Household Goods.

General commercial goods valued over $1000

Commercial Broker entry charge of $325 will apply, together with a separate DAWR (DEPARTMENT OF AGRICULTURE AND WATER RESOURCES) Quarantine Inspection fee of $250. These charges will be applied to items entered on each supplier invoice.  Goods on each supplier invoice will be treated as a separate entry.

 – Commercial invoice or Statutory Declaration stating value of goods if invoice not available.
 – Invoice must be on supplier letterhead.
 – Bill of Lading.
 – LCL Packing declaration (if shipment is LCL) or FCL Packing declaration (if shipment is FCL) must be completed by the packer or supplier of the goods (in             English) on their letterhead and must include that packer’s/supplier’s company’s name and address on the letterhead.  A sample Packing declaration is available on https://www.agriculture.gov.au/import/arrival/clearance-inspection/documentary-requirements/templates
 – Cost of Freight and insurance premium paid for marine transit insurance (copy of invoice preferred if possible).
 – Copy of your passport photo page with signature.
 – Further information may be required by Broker based on nature of goods.

DUTY AND GST APPLY

General commercial goods valued under $1000 

SAC Entry charge of $110 will apply.

 – Commercial Invoice or Proof of purchase price paid / receipt for payment.
 – Statement or Statutory Declaration advising goods are not for re-sale, estimated value of goods and the reason client is receiving goods. (Not compulsory).
 – Copy of your passport photo page with signature.

DUTY FREE AND GST MAY APPLY 

Importing Office Files/Artwork, Office Furniture and Equipment

Office files, documents, office furniture, artwork and fittings etc., may be imported however they are not classified as Personal and Household Effects and will be entered on a SAC Entry ($110) if valued under $1000 and a Commercial Entry ($325) if valued over $1000.  Customs will require a value be declared however GST is generally applicable and duty will be determined at the discretion of Customs dependent upon the type of items being imported. If documents and files are personal documents, they can be cleared as Personal Effects without duty or GST.  Documents required for clearance of office relocation items are as follows:

If value under $1000

 – If importer is individual, Statement or Statutory declaration advising goods are not for re-sale, estimated value of goods and the reason client is receiving goods.
 – If importer is a company with an ABN number in Australia, we just need packing list, and a statutory declaration from the company representative stating details as for importer being individual
 – Copy of passport photo page with signature if private importer

If value over $1000

A Commercial Customs Entry will be required, documents required being:

  – Commercial invoice or Statutory Declaration stating value of goods if invoice not available.
 – If importer is individual, Statement or Statutory declaration advising goods are not for re-sale, estimated value of goods and the reason client is receiving goods.
 – If importer is a company with an ABN number in Australia, we just need packing list, and a statutory declaration from the company representative stating details as for importer being individual
 – Invoice must be on supplier letterhead.
 – Bill of Lading.
 – LCL Packing declaration (if shipment is LCL) or FCL Packing declaration (if shipment is FCL) must be completed by the packer or supplier of the goods (in English) on their letterhead and must include that packer’s/supplier’s company’s name and address on the letterhead.  A sample Packing declaration is available on https://www.agriculture.gov.au/import/arrival/clearance-inspection/documentary-requirements/templates
– Cost of Freight and insurance premium paid for marine transit insurance (copy of invoice preferred if possible).
 – Copy of importer’s passport photo page with signature if individual is importer.
 – Further information may be required by Broker based on nature of goods.

The fee for the Commercial Entry is $325 and the Quarantine Inspection will be $250 (ie., normal/standard type goods not exotic).