There are several instances where import tax is not payable in Australia. A Freight forwarder in Australia will put you in touch with a customs broker who assists you to navigate customs.

If you are freight forwarding USA to Australia or freight forwarding China to Australia there will be import tax payable. You will also be liable for GST. Imports valued less than $1000 are free from import tax, except alcohol and tobacco which do not have any duty exemptions. Tariff Concession Orders allow an importer to import items which are not manufactured in Australia. Such items can be imported duty-free. Under the Tradex Scheme, where an importer plans to re-export goods they can import goods duty-free as long as the goods are not sold in Australia.

Logistics companies organising car shipping in Australia will advise that cars owned by the importer for 12 months can also be imported duty free.