Form B263 (Good Exported in Passenger Baggage) is for a passenger's personal goods only - cameras, laptops, watches, etc. This form should not be used for commercial goods (that is, professional camera equipment) regardless of whether it is going to be exported permanently or temporarily.
Carnets should be used for commercial goods (that is, professional camera equipment) that are temporarily exported to countries that are signatories to the Carnet Convention.
Where the country the goods are being exported to will not accept carnets, the correct procedure for professional equipment that is being exported temporarily (and not on a Carnet) is for an Export Declaration to be lodged with us and an Export Declaration Number (EDN) issued prior to export. The minimum value for an Export Declaration is A$2000. Export Declarations can be lodged electronically through a freight forwarder/customs broker or manually with the Department using a Form B957. If lodged manually, the people making the declaration is also required to submit 100 points of ID and the turnaround time for processing is normally 24 hours (Monday to Friday).
On re-importation into Australia, the professional equipment is required to be formally entered on an Import Declaration. The minimum value for an Import Declaration is A$1000.This is the same as for any goods being imported into Australia that aren't personal or household effects. As the equipment is returning Australian goods, there would be no customs duty or GST payable.
The Import Declaration can be lodged electronically through a licensed customs broker or manually using a Form B650. If lodged manually, the person making the declaration is also required to submit 100 points of ID, and the turnaround time for processing is normally 24 hours (Monday to Friday). There is an administrative fee of A$90.00 for Manual Import Declarations of goods up to a value of A$10,000, and A$192.00 for goods over the value of $10,000. This must be paid through the cashier prior to an Authority to Deal (customs clearance) being issued.