"If you pre-pay a courier company, you will still receive another Customs Clearance bill when your items arrives in AU & you will need to pay this amount BEFORE the courier will release your item for delivery, regardless of your item being dutyable or not."
I'm not going to keep arguing with you because it is obviously pointless.
Except to say two things. The above it's not alaways correct, I was never
charged a customs clearance fee. When I brought in a 16" mirror from
GSO on the 10th of this month. The freight was pre-paid by me through GSO
and shipping by UPS. It cleared customs in Taiwan, Philippines as well as
Australia as documented via UPS online tracking. I or UPS never charged
me this extra customs clearence fee either at drop off or anytime since.
You can state your interpretation of customs rules right here all you like.
But I will go with what info I get when I dial the customs 1300 number
End of Story
And as far as I'm concerned thats the end of the matter but your more
than welcome to keeping arguing with yourself

knock yourself out expert
regards,CS