For personal goods carried by you or within your baggage valued between $300 USD (your duty free allowance), and $1,000 USD you can make a declaration to us using the “IT4” declaration. You do not need to utilize a customs broker, and we can help you complete and then submit the necessary declaration when you arrive. If the goods are for a commercial purpose of valued in excess of $1000 USD, then you will need to make a full “IM4” import declaration. In this case your goods will be temporarily detained by us whilst this declaration is processed.
Yes, you can carry goods for other people, but you will not be entitled to any duty-free relief. In other words, you will need to declare these goods to us irrespective of value, and then submit a IT4 declaration (if the goods are valued up to USD $1,000), or a IM4 declaration (if the goods are valued in excess of USD $1,000).