If you plan to drive the vehicle on Australia's roads it is essential that you contact the Vehicle Safety Standards Branch before importing the vehicle to ensure that the vehicle can meet the safety requirements and to obtain a permission to import the vehicle.
All privately imported vehicles are subject to the same rates of Customs duty and Goods and Services Tax (GST) and, where applicable, Luxury Car Tax (LCT) as commercially imported vehicles. The Customs duty is based on the Customs value of the vehicle.
The rate of Customs duty payable is that which applies to the particular type of vehicle on the date it is entered for Customs purposes in Australia. GST and, where applicable, LCT applies at the date you import the vehicle into Australia. Without a permission to import, which can be obtained from the Vehicle Safety Standards Branch, a special duty of $12,000 may apply.
As Customs duty varies according to vehicle design and value, and is subject to change, you should contact a Customs office before importing any vehicle into Australia.
Prior to making a decision to import your vehicle you should take into account the costs involved in the process such as: freight, Customs duties and entry processing charges, steam cleaning for quarantine purposes, other wharf and transport charges and any costs involved in having the vehicle meet state or territory registration requirements (whether your vehicle will indeed meet these requirements should be checked prior to importation).