• a migrant who is coming to Australia to
take up permanent residence for the first
time
• a person returning to resume permanent
residence • temporary residents
• a returning Australian citizen
• an Australian citizen who is residing
overseas that has returned to Australia
temporarily
你的理解是正确的,我曾经就这个问题咨询过,官方的答复是“As long as you had used the items for more than 12 months prior to your migrating to Australia, you can bring them as your personal effects free of duty and taxes, any time. There is no time limit for that. ”
从澳洲海关的角度,没有第一次才免的说法www.customs.gov.au/webdata/resources/files/UPE_factsheet.pdf
注意:
WHO IS ELIGIBLE TO IMPORT ITEMS AS UPES?
• a migrant who is coming to Australia to take up permanent residence for the first time
• a person returning to resume permanent residence
• temporary residents • a returning Australian citizen • an Australian citizen who is residing
overseas that has returned to Australia temporarily
您第二次入境的时候,已经算“a person returning to resume permanent residence”了。