If you are entering Australia, whether a resident returning home or visiting from overseas, you should ensure that you do not exceed the duty free concession limits for specific duty free goods which you bring into Australia.
Be aware that if you exceed Australia’s duty-free concession limits, you will be charged duty and tax on all items of that type (general goods, alcohol or tobacco), not just the items which exceed the limits.
For more information about the duty free concessions for Australia, visit the Duty Free Allowances page.
New limits on tobacco and tobacco products took effect on 1 September 2012. If you are aged 18 years or over, you can bring 50 cigarettes or 50 grams of cigars or tobacco products duty-free into Australia with you. All tobacco products in accompanied baggage are included in this category, regardless of how or where they were purchased. Please visit the duty free allowances page for further information.