Importing Goods into Australia through the Internet

Australia is a member of the General Agreement on Tariffs and Trade (GATT), which outlines many aspects of Australia's trade laws, including imports. In Australia, if a person arranges for goods to be brought into Australia, he is regarded by Customs as the importer of those goods. Any goods purchased over the internet and delivered into the country are also considered imports and are subject to import duty and Goods and Services Tax (GST) where applicable.

The following questions have been addressed in this article:

Do goods purchased via the Internet qualify as imports in Australia?
Which goods are dutiable in Australia?
How are imported goods with a value of $1,000 AUS or less cleared through customs?
How are imported goods with a value of more than $1,000 AUS cleared through customs?
How is Customs valuation done in Australia?

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