I was recently looking at the import declaration form from a Heritage auctions daybill purchase.
HA use tariff code 49911.81.00 (49119100 you will find on the import declaration form - Fedex email this once you have paid import fees)
49118100 is described as Pictures, Designs and Photographs (see Schedule 3 https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3, Section
XVIII). This attracts a 5% duty fee.
I then start searching other sections of schedule 3 and find this category. https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xviii/chapter-90
and find this specific tariff code which is DUTY FREE
|9702.00.00||ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS||Free|
I would have thought a daybill lithograph would be a collector piece and lithograph, and thus be customs duty free.
So either one could ask HA to use 97020000 Tarriff code which is customs duty free
seek a customs duty refund viahttps://www.abf.gov.au/importing-exporting-and-manufacturing/importing/cost-of-importing-goods/refund
If anyone has made a recent purchase at HA it would be worth asking or applying for a refund.
I will try next time and let you know how I go!