All goods imported into Australia must be assigned a Customs value, even if they were provided free of charge. This includes gifts, bonus goods, samples, and promotional goods.
The most common method for valuing any import is to use the ” Transaction Value”, which is the price the importer actually paid ( or is going to pay ) for the goods. In the case of Free of charge goods we are not able to use Transaction Value for your import declaration.
In this case you must provide Customs “The price of identical goods sold for export to Australia” or similar goods value for goods exported to Australia.
Failing to provide this information will delay the release of your cargo at the barrier leading to potential additional storage costs.