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关税篇
呵呵,这个问题大家一定很敏感!我是这样的,我之前在国内的时候,专门去澳洲的海关网站看了,还给海关的人写信询问了这个事情。为了大家看得方便,我把澳洲海关回复我的信给大家贴出来,呵呵,我就不翻译了!
As a first-time migrant or returning Australian resident, you are entitled to bring to Australia, duty and tax, all your personal and household effects that you have owned and used for more than 12 months immediately preceding your departure for Australia. This concession does not apply to new and unused goods owned for less than 12 months, alcohol and tobacco products. Items taken out of Australia may be given this concession too depending on the nature of the items.
You will be charged duty and taxes on alcohol and tobacco products regardless of age or how long you have owned them.
Any new goods or goods owned less than 12 months are subject to duty and taxes. Any used goods less than 12 months old may have depreciation applied to reduce the amount of duty and GST payable.
You may be asked for proof of purchase or invoices to prove the value and or age of items in your shipment
Certain items are expressly excluded from the definition of "personal and household effects" and are subject to other requirements. These include:
motor vehicles or motor vehicle parts
caravans, boats and trailers, but there is provision to bring non-motorised caravans boats and trailers as part of your unaccompanied personal effects under certain conditions.
aircraft
machinery, plant and equipment, and
fur apparel.
Household personal effects ownded & used for more than twelve months from date of purchase ae not subject to import taxes. Unfortunately there are no concessions on Alcohol & Tobacco products in unaccompanied cargo, for these items you will be taxed at the full rate. the only concessions on these are in accompanied cargo through the Airport which is 2250mls of product per Adult and 250 cigarettes or 250grams of Tobacco product per Adult.
Please refer to the information below:
Unaccompanied personal effects provided that they have been both owned and used by you overseas for 12 months or more prior to your departure for Australia are entered tax free. These include goods such as whitegoods, furniture, linen and bedding such as sheets etc, chinaware, glassware, household utensils, sporting goods, electronic goods, and fur apparel.
Most personal clothing (excluding fur apparel), footwear and hygiene/grooming articles are not required to meet the owned and used criterion that exists for other goods.
Household and personal goods owned and used for less than 12 months will be assessed for the payment of customs duty and GST. Receipts/invoices will be requested. Depreciation rates apply according to the length of ownership:
Owned and used for 1 day to 3 months = 20%,
Owned and used for 3 months to 6 months = 40%,
Owned and used for 6 months to 12 months = 60%.
The tax is then assessed on the depreciated value. Goods to which depreciation does not apply are: jewellery (all), watches and clocks, gemstones, bullion, works of art including originals and reproductions.
Exemptions from this concession are: motor vehicles and parts, alcoholic and tobacco products. These goods are taxed at normal rates.
You will be required to complete an Unaccompanied Personal Effects Statement - B534.
To clear your personal effects you will be required to present the following
-your passport
-a packing or content list or
-all airfreight or shipping documents
-a completed Unaccompanied Effects Statement B534
If someone else is clearing the goods on your behalf, they must have a B534 signed and completed by you or a letter of authority signed by you.
Customs does not charge for examination and clearance of personal effects however Australian Quarantine & Inspection Service (AQIS) do charge fees for examination of goods. Further information can be found at their website www.aqis.gov.au or by contacting AQIS direct, the contact details are listed below.
Australian Quarantine and Inspection Service (AQIS)
Within Australia: 1800 020 504
Outside Australia: +61 2 6272 3933
Email: pr@aqis.gov.au
Website: www.aqis.gov.au
好了,上面就是海关的负责人给我的回复,相信大家一定看得很明白了!我当初看了这封信后,有下面几个问题,现在我经历过了,就以问答的形式解答,如果大家还有其他问题,欢迎提出来,我看能不能回答你。
Q: 是不是一个人只能运一次?
A: 我在清关的时候,海关的人没有问我是不是第一次进口。根据海关给我的回复,只要是返回澳洲的居民都可以进口私人拥有的物品。国内的代理也和我说过,他有一个客户海运了5次悉尼港。因此,这个问题我没有一个很肯定的答案,如果大家有确切的消息,也告诉我一声啊!
Q: 怎么证明是自己拥有并且使用过的?
A: 我当初是把家里买东西的发票/收据/银行刷卡的单子找出来,注意上面的日期一定是要12个月以上,然后手写物品的英文名字,以防海关要我出具这些证明。幸运的是,在办理清关的过程中,海关只是问了一下,没有看这些。当然了,发票不用一一对应了,我就挑大额的弄了20多张,海关哪有时间看啊,况且都是中文,也看不懂!
Q: 什么是清关过程中提到的清单!
A:你在国内办理海运的时候,代理会叫你准备一份详细的清单,例如男衬衣XX件,小说XX本,这个清单要中英文各一份,中文的给中国海关,用于出关,英文的要在办理澳洲清关手续的时候带着
Q:如何证明不是贸易性质而是自用的?
A: 这个主要是在物品清单上,你要尽量写得细,例如,书最好分来小说啊,字典啊,散文啊之类,衣服分男/女/小朋友,分衬衣,夹克,西服,T-shirt等等,尽量细,这样每个的数量就会小,而不会给海关一看,衣服100件。我当时的清单有15页A4纸,海关的人一页一页的看的。
如果大家想进一步了解澳洲的海关,参见www.customs.gov.au,当然你也可以写信咨询information@customs.gov.au,悉尼海关就在机场附件。 |
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