Do Australians Have to Declare Cigarettes Purchased Overseas?
Last reviewed: 28 July 2026
This article provides general information only and is not legal, customs, tax or health advice. Rules can change and may differ between Australian states and territories.
Direct answer
Travellers must declare tobacco above Australia’s duty-free allowance. Tobacco arriving through mail, cargo or another import channel is not covered by the traveller concession and may require an import permit, declaration, duty and taxes.
Tobacco carried by travellers
Australian Border Force currently allows an eligible traveller aged 18 or over to bring one unopened packet containing up to 25 cigarettes, or 25 grams of other tobacco products, plus one open packet of cigarettes. A person under 18 has no tobacco concession.
If the traveller carries more than the allowance, the tobacco must be declared. Border officers determine whether it may enter and what duty and taxes apply. When the allowance is exceeded, duty can apply to all tobacco in the category, not only the amount above the limit.
What declaration achieves
A declaration gives border officers the information needed to decide:
- whether the tobacco can legally enter;
- whether a permit is required;
- whether duty and GST are payable;
- whether packaging or other rules apply; and
- whether further inspection is necessary.
Failing to declare tobacco above the allowance may lead to seizure, penalties, prosecution or immigration consequences.
Overseas purchases are not automatically duty-free
Buying cigarettes at an overseas duty-free store does not guarantee duty-free entry into Australia. Australian border rules apply when the traveller arrives.
The traveller allowance also cannot be used for:
- international postal orders;
- courier deliveries;
- commercial cargo;
- stock for resale; or
- goods ordered by someone who did not personally travel.
Common misconception
“If the package contains fewer than 25 cigarettes, it is covered by the traveller allowance.”
No. The allowance is attached to an eligible traveller arriving in Australia, not to a parcel.
Official sources
Editorial note: Smoke World publishes consumer education content for adults. This page does not encourage tobacco use or provide a method for avoiding customs, tax or retail rules.