The following from Vimports
7. Overseas visitors to Australia
If you are visiting Australia on a vacation, you may temporarily import your vehicle to Australia by presenting a valid Carnet de Passage en Duane to the Australian Customs Service at the port where the vehicle arrives in Australia.Conditions of Use
A carnet is similar to a personal passport and contains all the relevant information about the vehicle - make, model, colour, engine capacity, seating capacity, registration number, owner and value. Carnets can be obtained for motor vehicles, motorcycles, campervans, four wheel drive vehicles, caravans and trailers.
Your Vehicles' Carnet must be obtained from the motoring organisation in your country of residence before you leave home. (For USA residents, carnets are available from the Canadian Automobile Association in Ottawa.)
A carnet is valid for 12 months from the date of issue.
Vehicles imported under a carnet may not be lent, sold, mortgaged, hired, exchanged, given away or otherwise disposed of while in Australia;
The vehicle must be exported from Australia prior to or on the expiry date of the carnet; and
The vehicle that is covered by a carnet must not remain in Australia when the owner is not in Australia.
Vehicles imported without a Carnet will not be permitted to clear customs until an import approval is issued. Import approvals can only be issued in accordance with the circumstances set out in the Regulations as documented in this bulletin.
If you do not meet any of the circumstances, an import approval will not be issued and you will be required to have your vehicle exported or destroyed at your own expense.
Note: this Office does not issue Carnets and is unable to assist with any questions on Carnets, please contact your motoring organisation in your country for the issuing of a Carnet and information on a Carnet.
And this is from Customs
Tourists and Temporary Residents
Section 162 - Import Declaration Required/VIA Required
As a tourist or temporary resident, you may bring a road vehicle to Australia for a period of up to 12 months without payment of duty and taxes, provided a VIA is obtained prior to your importation.
Your road vehicle must be subsequently exported from Australia within the approved time limit. All fittings and accessories imported with the road vehicle must also be exported with the same road vehicle.
Approval for temporary imports is granted under Section 162
Customs Act 1901
(the Act). Goods that qualify as temporary imports can be imported under:
- a security or undertaking, equal to the amount of duty and GST and if applicable, LCT that would be payable on importation. The security may be in the form of cash or a bank guarantee.
Under provisions set out in the Act, on application, the Chief Executive Officer (CEO) of Customs may extend the period of temporary importation. Applications to extend this period must be made prior to the expiry of the temporary importation period.
If your road vehicle is not exported within the approved time limit, you will forfeit the security. This also applies where the road vehicle is lost or stolen and therefore unable to be exported when required.
If you remain in Australia and you decide to keep your road vehicle with you, you may apply to have your import declaration amended. This will create a duty and tax liability which you are required to pay to finalise your importation. To organise a refund of the security you will need to advise Customs that you have amended your import declaration and paid the duty and GST.
Section 162A - Import Declaration Not Required/VIA Not Required
Under section 162A of the Act commercial samples, professional equipment, scientific equipment and goods for display or use at exhibitions, fairs, meetings or similar events can be imported under:
- an ATA carnet (Admission Temporaire/Temporary Admission) issued by Chambers of Commerce under the ATA Convention or the Convention on Temporary Admission (otherwise known as the Istanbul Convention).
also provides for a private road vehicle to be imported under:
- a CPD (Carnet de Passages En Douanes) carnet issued by an overseas organisation which has a reciprocal arrangement with the Australian Automobile Association (AAA); and for
- the specified period.
A CPD carnet allows for the temporary admission of your road vehicle without the payment of duties or taxes and without the requirement for a VIA. For a CPD carnet, approval is required from:
- the Australian guaranteeing body (AAA);
- Customs; and
- the carnet issuing body overseas.
You may extend the period of importation provided under a CPD carnet by submitting an application to the relevant Guarantee Association. An extension must be approved by the CEO of Customs prior to the expiry of the original approval.