Importing a Second-hand Road Vehicle in Australia - Import Declaration and VIA is Required
Provided you obtain a VIA prior to importing a second-hand road vehicle, you may make use of the available concessional treatment under Item 59 Schedule 4 to the Tariff which exempts an importer from the special duty of $12,000 that is applied to second-hand road vehicles. However, your road vehicle may still be subject to an ad valorem rate of duty.