1. My brother is a customs officer and I have checked this with him, primary 123A = 11 cells max legal by airmail, I don't think it's written anywhere the Australian govt expects everyone to know magically. The buyer is responsible for bringing them in and can be fined because the seller is not subject to Australian law - makes sense I guess, someone has to generate revenue.
2. About the only protected Li Ion cells I trust are AW's - never had any problems, true capacities, hold voltage well, excellent protection circuits, great pricing and service that embarrasses Australian over the counter service standards. I have Kaidomain 2 D Li Ion pack that I want to re-pack and send to him and have someone shove up his a**e, dangerous piece of junk.
Over volt protection doesn't work they just keep accepting charge after 4.2v
Under volt protection doesn't work, they just keep draining below 2.5v
charger just keeps charging aver 4.2v until God only knows when
If you try and communicate this to them you get some useless Engrish response that basically means "get lost we don't care if our product burns your house down with you in it"
I've tried a few others too, I only trust AW cells they're the only ones so far that haven't done anything they shouldn't.
I just would not buy Li Ion cells from an unknown and unreliable seller