Importing a luxury car

If you import a luxury car into Australia, it's subject to luxury car tax (LCT) unless any of the following apply:

• You quote your ABN. You can only do this in very specific circumstances.
• LCT has already been paid on the car – for example, you take the car overseas and later return with it to Australia.
• You are an endorsed public institution (museum, gallery or library that is registered for GST and endorsed as a deductible gift recipient) that imported the car for the sole purpose of public display – see item 7 in Schedule 4 of the Customs Tariff Act 1995External Link.
• The car is covered in items 10, 11, 15, 18, 21 or 24 in Schedule 4 of the Customs Tariff Act 1995External Link.
• The car is reimported in an unaltered condition provided the importer either manufactured, owned, imported or acquired the car, prior to the car being exported from Australia.
• The car is reimported on or after 1 January 2019 after being serviced, repaired or refurbished overseas and ownership of the car has not changed between being exported and reimported.
  • If you have paid LCT on a refurbished vehicle re-imported after 1 January 2019, contact the Department of Home AffairsExternal Link for a refund.

See also

• When LCT doesn't apply