According to the paperwork they sent me, it says:
GST is levied on imported goods, unless they are exempt for reasons stated in the GST Act. The GST Act states that the importer will pay GST at the same time and in the same manner as Customs duty. The rate of GST applying to Taxable Importations is 10% of the "Value of the Taxable Importation (VOTI)". The VOTI is the total of:
a) the original Customs value of the imported goods; plus
b ) the amount paid on postage and insurance; plus
c) any Customs duty payable in respect of the importation of the goods; plus
d) any wine tax payable in respect of the local entry of the goods.
For Private Importers (ie private individuals importing goods for their own use) and the consignment is under $A1000 value, I need to supply an invoice or receipt by either fax or phone (which I did this morning - they accept PayPal or E-bay invoices)...
When they've completed their assessment, Aust Post will deliver the goods to my nearest post office. I will need to pay any duty/GST applicable. If the goods are over $A1000 value, I need a formal Customs Entry form B616 AND pay duty/GST before the goods are onforwarded to the nearest post office. A formal clearance attracts a processing fee of $48.85...charming...
Hopefully, they'll see that I'm up for about $19 in GST and leave me alone - there are lots of other big fish with container loads of boogie board bags to deal with!
h34r:
TL
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