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Calculating Duty and Taxes
Duty, GST and other taxes are calculated and payable when you make an import declaration for goods that have a value above A$1000 or if you import alcohol and/or tobacco products. When your import declaration is processed, Customs and Border Protection will provide you with a payment advice. The payment advice will show all amounts payable to Customs and Border Protection relating to your imported goods.
If you use the services of a licensed customs broker for your imported goods, all Customs and Border Protection liabilities incurred are electronically forwarded to your broker.
When goods that you import are valued at more than A$1000, or include tobacco, tobacco products and/or alcohol of any value, a Customs value is used as the basis for calculating the amount of any duty and/or GST and other taxes payable.
Duty is determined on the Customs value of the goods. The Customs value of the goods is usually the amount you paid for your goods, converted to Australian currency. The exchange rate that is used is the rate applied on the day the goods were posted or exported.
GST is paid on the Value of the Taxable Importation (VoTI).
The VoTI is the sum of:
•the Customs value (Cval)
•transport and insurance cost (or postage and insurance) (T&I)
•any duty payable, plus
•WET (if applicable).
The information below on calculating duty and taxes is provided as a guide only.
Example 1: An importation of multiple low value packages of goods (for example, six packages of video cameras each valued at A$200) (One consignment)
A$
Customs value (6 x $200) (Cval)
1200.00
Customs duty (Duty) @ 5% of Cval
60.00
(Payable)
International transport and insurance or postage (T&I)
150.00
Value of the Taxable Importation (VoTI) (Cval+Duty+T&I)
1410.00
Goods and Services Tax (GST) @ 10% of the VoTI
141.00
(Payable)
Total payable Duty + GST
201.00
Example 2: An importation of low value wine (valued at A$400)
A$
Customs value (Cval)
400.00
Customs duty (Duty) @ 5% of Cval
20.00
(Payable)
International transport and insurance or postage (T&I)
75.00
Wine Equalisation Tax (WET) @ 29 per cent of (Cval+Duty+T&I)
143.55
(Payable)
Value of the Taxable Importation (VoTI) (Cval+Duty+T&I+WET)
638.55
Goods and Services Tax (GST) @ 10% of the VoTI
63.85
(Payable)
Total payable Duty + WET + GST
227.40
Example 3: An importation of goods (other than tobacco products or alcoholic beverages) valued above A$1000
A$
Customs value (Cval)
2000.00
Customs duty (Duty) @ 5% of Cval
100.00
(Payable)
International transport and insurance or postage (T&I)
150.00
Value of the Taxable Importation (VoTI) (Cval+Duty+T&I)
2250.00
Goods and Services Tax (GST) @ 10% of the VoTI
225.00
(Payable)
Total payable Duty + GST
325.00
Example 4: An importation of low value tobacco products (for example, 200 sticks = 8 packets x 25 sticks valued at A$60)
A$
Customs value (Cval)
60.00
Customs duty (Duty)@ $0.34889 per stick
69.78
(Payable)
International transport and insurance or postage (T&I)
30.00
Value of the Taxable Importation (VoTI)
(Cval+Duty+T&I)
159.78
Goods and Services Tax (GST) @ 10% of the VoTI
15.98
(Payable)
Total payable Duty + GST
85.76
Customs duty of $0.34889/stick is the rate applicable as of 1/8/2012*
(Customs duty rates are subject to change. Please check the current published rates)
(Other import processing charges may apply)
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