Customs Declaration - Multiple entries in a short duration

[chrisb]

We'll be leaving the country for a week with about $2k worth of electronics that will be claimed under TRS. We'll reenter and it'll technically be over the $900 each limit so we'll declare it.

We're then leaving the country 2 days later (with the above goods) and staying away for a week - Do i need to declare it again on the second re-entry? I would assume no. Hence, can we bring back another 2 x $900 worth of duty free?


Also, does the 20% depreciation for used goods still apply?

 

[medhead]

We'll be leaving the country for a week with about $2k worth of electronics that will be claimed under TRS. We'll reenter and it'll technically be over the $900 each limit so we'll declare it.

We're then leaving the country 2 days later (with the above goods) and staying away for a week - Do i need to declare it again on the second re-entry? I would assume no. Hence, can we bring back another 2 x $900 worth of duty free?


Also, does the 20% depreciation for used goods still apply?

I believe the declaration question specifically asks about goods that you haven't been taxed. They will tax you if you declare on the first entry. Hence no need to declare on the second entry. But make sure you check the wording of the question closely.

It is also possible to get some note of customs before leaving to say that the goods don't need to be taxed. So overall you will be able to bring in more goods the second time.

I would suggest you ask your self 2 questions. Do you claim gst the first time? As they will tax the full amount if declared. Perhaps you should only claim back gst on goods upto the limit amount.
Do you declare the goods at all on the first entry? During my recent experience with this, customs put the onus on me to determine the value of the goods.

Edit. Another question does the $2000 include gst? Because you subtract the gst refunded from the purchase price to determine the value of the goods. Hence the value would be $1818.

 

[chrisb]

The value of the goods BRAND NEW, after GST is removed by the TRS will be $1830, with 2 people travelling. I'm assuming Customs will not want to tax me, but it should technically be declared.

So they will then be back in the country, tax free. If this was something i was then taking out of the country a year later, i wouldn't even think about the tax implications, but because its only a few days, maybe they will.

I'll probably ask on the way in what their view is.

 

[cosi]

Customs have a TRS help number 1300 363 263

I am sure they can answer all yor questions.

 

[medhead]

I would assume that they *will* tax you on return. I was recently taxed on $941 and the gst is applied to the full amount.

Based on my experience I know what I would do. However, I will leave that up to you.

For the second trip I would suggest looking into the outwards goods declaration. I'll look up the proper name in a second

You want the goods exported in passenger baggage form (form B263). It is available from the customs website.

I would also suggest not asking anything on the way in as it just complicates things and that upsets people. Besides their job is to police not provide advice. Ring the number posted by Cosi for questions.

 

[chrisb]

Customs have a TRS help number 1300 363 263

I am sure they can answer all yor questions.

Well they were unhelpful, pushing the company line of needing to pay tax because it's $1830ext GST - Apparently no depreciation applies because its only 2 weeks old. Also, she insisted the value used for assessment is the INCLUDING GST value.

Hence, we would have paid tax on it the first time in so no need to declare it the second time.

Oh well, if that happens i guess i'll keep the TRS people employed by claiming it, repaying it, and then repeating

 

[chrisb]

I would assume that they *will* tax you on return. I was recently taxed on $941 and the gst is applied to the full amount.

Did you declare that, or did they catch you?

There's no way i'd fail to declare something that was claimed under TRS - They KNOW you exported it tax free and its in their records.

 

[medhead]

Well they were unhelpful, pushing the company line of needing to pay tax because it's $1830ext GST - Apparently no depreciation applies because its only 2 weeks old. Also, she insisted the value used for assessment is the INCLUDING GST value.

Hence, we would have paid tax on it the first time in so no need to declare it the second time.

Oh well, if that happens i guess i'll keep the TRS people employed by claiming it, repaying it, and then repeating

Well technically the advice is correct that they use the gst inclusive price. But when I did this in May they firstly took off the gst to get the $941 and then calculated the gst. So they are not going to tax you on gst, and in a practical sense the advice is wrong.

Could you also only claim gst on

 

[medhead]

Did you declare that, or did they catch you?

There's no way i'd fail to declare something that was claimed under TRS - They KNOW you exported it tax free and its in their records.

Yes I did declare it thank you very much.

Thinking back to the last time you came into Australia. When do they have a chance to check their records? In my case, I had a few issues with them getting a starting value because I somehow misplaced my tax invoice. This was in cairns, so a small port. They looked up the list price of a MacBook and used that value. They didn't look up my name in the TRS claim records. I know that for a fact. This was the third customs person I spoke to, the first customs person has no computer, they look at your declaration and then direct you from there.

Also when I claimed the gst they didn't take any information about my return, unlike the people before me who had their full itinerary photocopied.

 

[markis10]

They didn't look up my name in the TRS claim records. I know that for a fact. This was the third customs person I spoke to, the first customs person has no computer, they look at your declaration and then direct you from there.

Also when I claimed the gst they didn't take any information about my return, unlike the people before me who had their full itinerary photocopied.

How do you know they did not look up your TRS claim, I think you are forgetting the first customs person you met DID have a computer!

Your TRS claim is part of your immigration record attached your Australian passport and would have been indicated on the screen after your passport was swiped at immigration, the codes written on your declaration indicate to subsequent inspectors your risk profile without them needing to refer to a computer record in terms of the initial assessment. That code which is handwritten on your dec then decides your path, for instance had you not declared that you had goods in excess of the limit then I suspect you would have had a code that indicated a search of your luggage was in order.

We may be frequent travelers and think we know the system, but nothing beats being in the system every day, I doubt customs get surprised too often by what happens.

 

[chrisb]

I just remembered I have a 1h5m DOM-INT connection in Sydney, so the whole TRS thing may get bypassed in the interests of actually getting a flight

 

[equus]

You want the goods exported in passenger baggage form (form B263). It is available from the customs website.

Works well, but there are a couple of catches / approaches to using it worth noting. If you are carrying the item in hand luggage (likely for expensive electronics etc), then you can get the item inspected (they will want to check serial numbers), and stamped at outbound immigration. However, if you have a large number of items, they will get rightly annoyed at you holding up queues, and may decide they won't help you.

With a larger number of items, or wanting to risk putting things in checked baggage, then you need to find the landside customs office (at BNE international it used to be in the bowels of the ground floor). They are quite happy to go through all the items, check them off and stamp and sign the form. Taking $40K+ camera gear in hand, they painstakingly checked the (very small and obscure) serial numbers on each body and lens. You don't have to do this on the day you are travelling, or even at your departure port. Any convenient time before the day will work. I don't believe that they even care if things are listed that you don't end up taking - only that anything you bring back in is included on the list. Anything left overseas, or not taken on a particular trip in the first instance is of no interest to inbound customs on your way back.

It should also be noted, that you don't need to do this each time you travel - once you have the documentation signed once, then you can use it again - it basically just proves that customs have seen and verified the goods as having been landside already, so eligible to go back there.

Of course (as mentioned elsewhere), if you then claim the TRS on them, this is flagged, and you will likely be checked.

 

[medhead]

How do you know they did not look up your TRS claim, I think you are forgetting the first customs person you met DID have a computer!

Your TRS claim is part of your immigration record attached your Australian passport and would have been indicated on the screen after your passport was swiped at immigration, the codes written on your declaration indicate to subsequent inspectors your risk profile without them needing to refer to a computer record in terms of the initial assessment. That code which is handwritten on your dec then decides your path, for instance had you not declared that you had goods in excess of the limit then I suspect you would have had a code that indicated a search of your luggage was in order.

We may be frequent travelers and think we know the system, but nothing beats being in the system every day, I doubt customs get surprised too often by what happens.

Ok let me just say that I'm not going to give out certain information in a public forum. Just accept my word that they definitely did not have the details of my TRS claim. If you insist I will PM you with the details and you can verify whether or not you agree with my statement on that point.

As for codes on the declaration card. I can't exactly remember the details but I don't recall inserting the declaration card into anything during the egate immigration process. Im pretty sure that the egate didn't write anything on my declaration card. The first customs person I meet was standing in the middle of an empty hall with no visible wires, maybe they had a wireless implant, ala the terminator.

 

[markis10]

Ok let me just say that I'm not going to give out certain information in a public forum. Just accept my word that they definitely did not have the details of my TRS claim. If you insist I will PM you with the details and you can verify whether or not you agree with my statement on that point.

Fair enough, word accepted, I suspect it was an exception rather than the rule, but you are probably used to that

As for codes on the declaration card. I can't exactly remember the details but I don't recall inserting the declaration card into anything during the egate immigration process. Im pretty sure that the egate didn't write anything on my declaration card. The first customs person I meet was standing in the middle of an empty hall with no visible wires, maybe they had a wireless implant, ala the terminator.

EGate is a different story, and while it does not put codes on your dec, your risk assessment was still processed and information provided to the staff in the baggage hall via radio and also certain visible signals from the machine. Rest assured you would have been tagged ! No wireless implant required, it messes with the staff's private life too much , analytics and CCTV take care of that very nicely.

 

[moa999]

EGate is a different story, and while it does not put codes on your dec, your risk assessment was still processed and information provided to the staff in the baggage hall via radio and also certain visible signals from the machine.

I very much doubt that the nice person who gives me green stamps has any idea of the risk assessment unless something is written on the egate code form
(admittedly I have not recently claimed TRS on anything)

 

[medhead]

Fair enough, word accepted, I suspect it was an exception rather than the rule, but you are probably used to that



EGate is a different story, and while it does not put codes on your dec, your risk assessment was still processed and information provided to the staff in the baggage hall via radio and also certain visible signals from the machine. Rest assured you would have been tagged ! No wireless implant required, it messes with the staff's private life too much , analytics and CCTV take care of that very nicely.

Maybe an exception but mainly a mistake/oversight on my part that would be reproducible. Then again maybe they did make an exception because I was declaring something of $941 value.

I don't remember the details of the set up to well in CNS but istr that the egate was a long way from customs and possibly out of sight. I also wasn't the first through the gate and there was one customs officer doing the meet and greet. While there can be visual signals I'm not sure that one person would be able to keep track. But then i got off a red eye and the details are a bit hazy.

Radio I can't recall but given they didn't correct the mistake when charging me the tax.......

 

[markis10]

I very much doubt that the nice person who gives me green stamps has any idea of the risk assessment unless something is written on the egate code form
(admittedly I have not recently claimed TRS on anything)

The fact you are getting a green stamp would indicate that you passed, the lurkers would have got you before then in most cases, and there are a lot of lurkers including some you would not see.

People watching while waiting for your bags makes for some interesting observations, working on deployments with customs for new technology confirms them!

 

[Flashback]

On a recent trip I took goods out of the country that were over the specified amount, and was given a TRS refund. On coming back into the country I did not declare (as I no longer had the goods - TRS weren't to know this, but simply that I had nothing to declare) and I was waved through without having my bags checked, so obviously a huge YMMV