A traveller arriving at Sydney International Airport from the United Arab Emirates has been fined after Australian Border Force officers discovered more than $1.3 million worth of gold jewellery that had not been declared.

Officers selected the man for a routine baggage examination earlier this month. During the search, they discovered two containers holding a combined 8.5kg of gold jewellery.

The traveller had not lodged an import declaration, despite Australian requirements for goods valued above $1,000. According to Australian Border Force, the man admitted that he was attempting to avoid paying customs duty and GST associated with importing the jewellery.

The unpaid duty and GST were estimated at almost $209,000. The jewellery was initially held by Border Force while the matter was referred to the agency's Trade Intervention Unit.

The unit subsequently issued the traveller with a $50,448 infringement notice. The man has since paid both the infringement notice and the outstanding taxes. His total payment was reported as $259,352.

After the financial penalties and outstanding taxes were paid, the gold jewellery was returned to the traveller.

Australian Border Force Acting Superintendent Neil Singh said the agency uses intelligence and passenger behaviour assessments to identify travellers who may be attempting to avoid border requirements. Authorities reminded international travellers that taxable and dutiable goods must be declared accurately.

The case highlights the declaration requirements that apply to people bringing valuable goods into Australia. Failure to comply can result in financial penalties and additional tax liabilities.

The latest report concerns an enforcement action at Sydney International Airport and is a current border-compliance story rather than a crime involving violence or a public safety emergency.

The case also demonstrates that valuable goods carried through an international airport may be subject to inspection and customs requirements. Travellers entering Australia are responsible for understanding the declaration rules applicable to the goods they are bringing into the country.

The man has paid the imposed fine and taxes, and the jewellery has been released back to him. The reported total financial consequence was $259,352.