Which country has the higher VAT rate, Australia or China?

Australia: 10%. China: 13% / 9% / 6%.

What's the de minimis import threshold for each?

Australia: USD 680. China: USD 21.

Who is the customs authority in each country?

Australia: Australian Border Force (ABF). China: General Administration of Customs of China (GACC).

Which categories are restricted in each?

Australia restricts: Food (all food items must be declared; many require biosecurity permits); Plants and plant materials (must be declared; import conditions apply); Animals and animal products (biosecurity conditions apply); Certain medications and therapeutic goods (TGA approval required); Firearms and weapons (import licence required); Certain chemicals and hazardous substances. China restricts: Food and agricultural products (GACC registration required for exporters; China Inspection and Quarantine — CIQ); Pharmaceuticals (NMPA (formerly CFDA) approval required); Firearms and weapons (Ministry of Public Security strict permits required); Certain chemicals and hazardous materials; Radioactive materials; Seeds and plant materials (phytosanitary certificate required).

🇦🇺 Australia vs 🇨🇳 China

Side-by-side customs reference: duty-free allowance, de minimis, VAT, restricted and prohibited categories, and customs authority.

	🇦🇺 Australia	🇨🇳 China
Customs authority	Australian Border Force (ABF)	General Administration of Customs of China (GACC)
VAT / GST	10%	13% / 9% / 6%
De minimis (USD)	USD 680	USD 21
Cash declaration (USD)	USD 7600	USD 5000
Duty-free alcohol (L)	2.25	1.5
Duty-free cigarettes	25	400
Duty-free personal goods (USD)	USD 680	USD 730
Prohibited categories	Illicit drugs and psychotropic substances; Weapons (automatic/semi-automatic firearms, prohibited weapons); Pornographic material involving minors; Products from endangered species without CITES permits; Steroids and human growth hormone without prescription	Narcotics and psychotropic substances; Publications, films, and materials deemed harmful to China's political or social stability; Gambling equipment; Counterfeit currency; Animal and plant species protected under CITES without permits
Restricted categories	Food (all food items must be declared; many require biosecurity permits); Plants and plant materials (must be declared; import conditions apply); Animals and animal products (biosecurity conditions apply); Certain medications and therapeutic goods (TGA approval required); Firearms and weapons (import licence required)	Food and agricultural products (GACC registration required for exporters; China Inspection and Quarantine — CIQ); Pharmaceuticals (NMPA (formerly CFDA) approval required); Firearms and weapons (Ministry of Public Security strict permits required); Certain chemicals and hazardous materials; Radioactive materials
Known scams	Fake ETA / eVisitor websites charging service fees on top of (or instead of) the official A$20 charge. Apply only via immi.homeaffairs.gov.au. • 'Border Force fine' SMS demanding immediate payment for an undeclared item. ABF does not issue fines by SMS link.	Fake Chinese visa / invitation-letter services demanding high fees. Use only the embassy / consulate in your home country or authorised Chinese Visa Application Service Centers (CVASC).

Detailed pages: Australia • China

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