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  • 17.e. What about imported vehicles?

    Non-interpretative - straight application of the law.

    While entitlements in relation to the purchase of imported vehicles in Australia vary from country to country, all individuals and organisations are able to directly import a vehicle duty free, although individuals classified as Administrative and Technical staff or Consular employees can only directly import within the first 6 months of their posting. In any case, with a direct import the individual or organisation needs to have title in the vehicle before it is entered for home consumption in Australia. The direct importation can happen in two ways:

    1. The diplomat can import a vehicle they owned along with their other personal effects, or
    2. The mission, post or individual can engage an Australian car dealer to facilitate the purchase of the vehicle while the vehicle is still outside Australia. Provided the supply is not connected with Australia it will not be a taxable supply. The vehicle is shipped to Australia, imported and entered for home consumption in the name of the diplomat through the completion of a Customs Nature 10 entry form. The importation is a taxable importation, but the Vienna Convention allows a diplomat to import personal effects free of taxes and duties. Accordingly no duty is payable nor is GST and any LCT payable in the case of a directly imported vehicle.
      Last modified: 07 Jun 2012QC 16411