If you are aged 18 years or older, you can bring in duty-free:
- Up to 50 cigarettes; or
- 50 grams of tobacco products or cigars
All tobacco products in accompanied baggage are included in this category, regardless of where or how they were purchased.
If you are bringing in more than your duty-free allowance for tobacco and cigarettes, you must declare it on the incoming passenger card and pay the duty and tax for any excess items.
If you do not declare the excess cigarettes or tobacco products on the incoming passenger card, you will need to pay duty and tax on all of your tobacco and cigarettes, not just on the amount of cigarettes or tobacco products in excess of the duty free allowance. You may also be further penalised and required to pay a heavy fine. In some instances, you may also face visa cancellation or be refused entry into Australia.
For further information please see the advice to arriving international travellers on the Department’s website.