In Reply to: but WHO posted by dccc on Saturday, 6. March 2010 at 21:02 Bali Time:
the value of the goods is decided by customs. You show your receipts, and they issue a rate of the day to convert to AUD.
But in some cases they will revalue goods that they determine have been undervalued on the receipt. This has only happened to one of my postal shipments and must have just struck someone having a bad day. So instead of it being delivered to my door duty free, I had to go to the post office and fill out some paperwork. Mostly they will accept the receipts you show/valuation declared on the package.