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

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

What's the de minimis import threshold for each?

China: USD 21. Australia: USD 680.

Who is the customs authority in each country?

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

Which categories are restricted in each?

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 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 vs 🇦🇺 Australia

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

	🇨🇳 China	🇦🇺 Australia
Customs authority	General Administration of Customs of China (GACC)	Australian Border Force (ABF)
VAT / GST	13% / 9% / 6%	10%
De minimis (USD)	USD 21	USD 680
Cash declaration (USD)	USD 5000	USD 7600
Duty-free alcohol (L)	1.5	2.25
Duty-free cigarettes	400	25
Duty-free personal goods (USD)	USD 730	USD 680
Prohibited categories	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	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
Restricted categories	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	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)
Known scams	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).	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.

Detailed pages: China • Australia

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