Australia - Customs

Australia Customs Rules for Yachts

Customs require the itinerary that the yacht proposes to follow while in Australia (this may just be a verbal report). Yachts are expected to keep Customs informed of their whereabouts and to notify the nearest Customs office if they change their itinerary. In addition, they must check in with Customs at each port they visit where there is a Customs post and at least every three months.

It is possible that you may be asked to give Customs a bank or cash security to the value of the duty that would be paid if the yacht were imported. If paying cash, advance notice of departure and the port of exit must be given to Customs in order to get a refund.

Australia has strict regulations for the import of ozone-depleting gases contained in refrigeration equipment on yachts. A one-off ozone gas license must now be applied for prior to importing your yacht into Australia. The license can be obtained by The Federal Dept of Environment. More information is available at ozone@environment.gov.au

Sailing in Australian Waters - Control Permits:

When you arrive in Australia, there are a number of clearance options depending on when you intend to leave.  If you intend to leave within 12 months, you may be granted a Control Permit, asked to provide a security for temporary importation or to formally import the craft.

A Control Permit will be issued to the Master of the craft if the ABF is satisfied the craft is transiting Australia for non-commercial purposes.  Control Permits may be issued for a period of 12 months or the length of the Master's visa, whichever is less.  Extension of the permit may be granted on application provided the Master meets the eligibility requirements and has the appropriate visa.

See Australia Border Force - Entering and Leaving Australia by Sea for more information.

Direct any enquiries to the nearest Australian Border Force office at a designated Port of Entry.

Australian Vessels Returning to Australia:

If your vessel has departed from Australia, it is likely that you will be required to re-import your vessel when you return to Australia, despite not having exported the vessel when you departed.

If the vessel was tax-paid when it left Australia, you should not have to pay import Duty or GST again.  However, only the Australian Border Force (ABF) can confirm this.

If the ABF confirms this is the case, they will inform you that you will need to complete paperwork on arrival to re-import the vessel.  The ABF recommend using a Customs agent to assist with the completion and lodgement of the associated paperwork.

See this Noonsite report which details one cruising couple's experience.

The Bureaucratic Red-Tape of re-importing a boat:  Noonsite August 2021

GST For Yachts in Transit:

Owners of vessels which need work done when they arrive in Australia - such as repairs new rigging or replacement parts are often confused as to whether they must pay the GST and then reclaim it when they leave the country, or have the GST deducted from the bill.

Whether GST applies to the supply of parts for yacht concerns the tax affairs of the suppliers of these parts, according to the Australian Tax Office.  The following report contains information provided by the ATO as to how GST applies to yachts in transit.

Clarifying the GST Situation

Other Requirements:

• Firearms must be declared on entry. All military-type firearms (greater than .22), machine guns, pistols, revolvers, ammunition, as well as flick knives and knuckledusters are prohibited imports and will be sealed on board or taken into custody at the first port of entry. Arrangements can be made to transport them to the port of departure if sufficient notice is given of that port and the date of departure. Sporting rifles and shotguns may be kept on board if a permit is obtained from the police and there is a suitable storage facility. This last condition also applies if prohibited imports are to be sealed on board. Prohibited imports include animal or plant material, products made from protected wildlife, some food items and medicines.
• Any drugs being carried must be reported to ABF on arrival and departure.  This includes medications containing narcotics, hallucinogens, amphetamines, barbiturates and tranquillisers in your medical kit.  If you use any of these drugs while in Australia you must record this in the craft's log book.  A doctor's prescription may be required to validate certain registered drugs.
• Anyone over 18 years of age is entitled to bring in 2.25 litres of alcohol and 250 gm tobacco or 250 cigarettes. All quantities in excess of this will be sealed on board. NOTE: In some communities, alcohol is not permitted and it is an offence to bring any into them.
• Cash over AUD$10,000 (or equivalent) must be declared on arrival and departure.
• A tax of 10 per cent is included in the price of most goods, except food, alcohol, clothing and fuel. Refunds on this tax (with some exceptions) are available for visitors to Australia. For a refund, obtain a tax invoice from retailers when purchasing goods over AUS$300 less than 30 days before departure. Full details available at Tourist Refund Scheme

Importing Spares:

It is possible to import spare parts free of import duty for "yachts in transit" if the correct procedure is followed.

If the spare parts are less than AUD$1,000 the goods can be imported and can be cleared on a Self Assessed Clearance (SAC) with no duty/ GST payable. If the spare parts are over AUD$1,000 they can be imported via a few methods (imported and duty/ GST paid, under carnet/ under security) with Security being the recommended method in this instance.

See this Noonsite report for the details which has been updated with the latest information received from the Australian Border Force.   Apart from rigorous customs-checking, import-duties are fair.

More information can also be obtained from the Australian Border Force website.

Last updated: August 2025