Import duty for car parts drops from 15% to 10% on 1st January 2005. :-)
To bring in car parts you have to pay import duty of 15% and then on top of that GST. It is on the entire amount, including freight charges.
I've been thinking about bringing in set of Pirelli tyres and some other stuff.
If anyone knows a wheel/tyre dealer that would do a good price on set of Simmons wheels & Pirelli's, let me know.
Link to customs site that has duty levels.
http://www.customs.gov.au/site/page.cfm?u=4273
Go to Chapter 87 for tariffs for car stuff.