And to clarify something for all of you, there is NOTHING on the books at customs about trading cards. I had this same problem and the customs agent and us, my wife and I, sat down and went through that book, of about 1000 pages looking for a catagory that the cards would fall into. We found NOTHING. Realistically, you can get them through for nothing IF they are not packaged in the original boxes or packs. Photos coming into the country are not taxable. Just because there is writing on the back does not make it anything other then a photo. Any promotional material can not be taxed. It must be LABELED clearly as promotional material. This is non taxable stuff, so when the board gets donations from card companies or from other sources, this should be labeled as PROMOTIONAL so there is no tax.
But where it gets tricky is the game used and autos. The autographs themselves have a listing, I believe its 10% tax if over $1000.00 in value. If your a hockey or baseball collector, the wood GU is not even to be let in. The exquisite boxes you all broke last year would be bounced also as those wood boxes are a no no.
I would suggest the following. Keep all boxes you buy from DandA or where ever under a legit $800 USD. This way you have room for error. DO NOT fudge your customs cert. or the fine for doing so will be a lot more then what the tax would be and you will be then red flagged for 7 years on all parcels coming into the country. If your going to buy $1500.00 worth of stuff, then have them send it in two shipments with two different invoices. It might cost an extra $40.00, but its a lot less then the $340.00.
Also, watch the dollar against the US dollar as when you buy, they use the USD and then convert to AUD. Being the dollar is doing well right now, you don't lose out too much, but when the dollar drops to .65 cents, a 650.00 purchase USD is worth 1000.00 AUD and you will pay tax.
One other thing I have learned is with EBAY. Lets say you bid on a huge lot of eBay or some very expensive item on eBay. If the customs agent warrants, he can hold your item until someone can give a true value of your product no matter what you paid for it. For example... Jordan Rookie Card.
Raw the book value is $700.00 or so. If its graded, the worth goes up big time. Lets say you get a raw rookie, and the customs agent you just gave lip too decides he is going to make your life miserable, he can then have the government send it to a company like PSA or Becketts to get this graded, which you will pay for 10 fold, then they will have someone assess the actual net worth, then you will pay the tax on that card, processing fees, grading fees and any other fee they decide to give you.
The customs agent was very cool about this, as he was someone that did it for a long period of time and was also a collector in the 80's. He never knew that there wasn't code for trading cards. And unless they changed the code, which can happen, card collectors are in a no mans land. I think he gave me the time as he was on my side as a collector, but he had to follow the law as per his job.
BTW, I did pay the tax as customs says if there is no code, you pay a tax at the HIGHEST rate. Seems a bit harsh, but its what happened. I hope this experience and knowledge helps you all out.