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i know about shipping items from here to australia. i think it was the case there that the authorities could slap on whatever fees occurred to them depending on how they felt that day, but it's possible my broke and bitter friend was exaggerating somewhat
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Goods arriving in Australia by air freight, express courier or post may be subject to Goods & Services Tax (equivalent to VAT, currently levied at 10%) and possibly customs duty. However there is a blanket exemption from both if the package is of a declared value of not more than $A1000.
If it is missing a customs declaration that states the nature of the contents and their value or if the value is over $1000, it all gets very complicated. Also the government quarantine service totally bans import of most plant and animal matter unless heavily processed. Sometimes people in Europe, India, China or elsewhere try to send relatives in Australia ethnic food items that are difficult or impossible to get here. They are routinely spotted by quarantine inspectors, and confiscated.
However there is no problem with obtaining books and the like from Amazon in the US. My wife occasionally buys clothes from Lands End, also in the US. Our stuff always arrives with no problems.