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Guests coming back into Australia can bring 25 cigarettes or 25 grams of tobacco in any form (cigarette, cigars, little cigars and cigarillos, loose leaf, RYO cigars, chewing tobacco, pellets, plug or twist) plus 1 open packet, duty-free, for each traveller 18 years or older. All tobacco products in accompanied baggage are included in this category, regardless of how or where they were purchased.
If guests exceed these duty-free limits, duty and tax will apply on all tobacco items, not just the goods over the limit.