I think you're right, and I a was wrong!It would be a country of origin thing, so a EU-Australia FTA would not be applicable here.
Canon cameras are manufactured in Japan/Taiwan/etc..., so French customs should charge whatever the applicable rate is for cameras made in Japan/Taiwan/whatever, whether it is imported via Australia or directly from Canon HQ.
When years ago, I ordered a lot of woodworking tools from Lee Valley, Canada, the French customs wanted to apply a tax depending on the country of origin of each individual item. Yet, since this would have taken them -and me- hours, they suggested an "average" tax for the whole lot.
Tax matters are indeed a complex matter and can be subject to interpretation, at least in France...
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