Duty free entry of personal belongings and household goods is allowed when relocating to Australia so long as the owner has owned and used the items for more than twelve months prior to moving. A valid work visa or residence permit is required for the shipment to be cleared under this exemption. In the absence of these documents, import duties and taxes may apply. Customs officials assess the total value of the shipment and determine duties to be levied. Goods that are part of inheritance or deceased estate can be moved duty free so long as the new owner is domiciled in Australia, has a certified relevant extract of the will, or a copy of the death certificate. All brand new items will be subject to customs duties and taxes. Invoices for such new items or some form of confirmation of purchase price must be provided to customs officials at the time of customs clearance. Diplomatic shipments may be imported duties and taxes free.