Well, spent an hour delving into the bowls of the australian government, no wonder nobody knows what the F*%& its supposed to be.
Things i've found , see links below.
Summary,
Import duties were changed on 1/1/2010
http://www.customs.gov.au/webdata/re...es/ACN0949.pdf
Car parts are chapter 87 of the customs tariff schedule (parts a,b,c)
http://www.customs.gov.au/webdata/re...r87goods_b.pdf
In general, 5% duty on parts over $1K VOTI
exceptions,
Replacement Parts or Reproduction parts for vehicles over 30 years old - Free
Unless indicated in Schedule 5, rates for US originating goods are Free.
http://www.customs.gov.au/webdata/re...schedule5c.pdf
So.... depending on what the part is and how old the vehicle is will determine the rate.
Find the part category, then check its reference number in the last link (schedule 5c)
then wish for an hour of your life back....i'm still confused, couldnt find engines, but my brain died an hour ago