Yes. I am an american that lived in Queensland for a short while. I thought I was gonna be a smart one and have ciggarettes shipped in from Russia for 15 dollars a carton because I didn't want to pay the 105 dollars for a carton in Queensland. When they hit customs...I was charged 175 dollars for 3 cartons of ciggarettes!!! Anything that has over a two hundred dollar value is charged tax by customs and there is no way around it.