Australia Import Customs 2026: 10% GST, 0–5% Duty, AUD $1,000 Threshold, ChAFTA Tariff Reductions | Crossborder Tax Tool
Updated 2026-08-17
Australia charges 10% GST on all imported goods, calculated on the value of the taxable importation (VOI) — which includes the customs value, international shipping, insurance and any customs duty payable. Customs duty rates vary by product under the Australian Customs Tariff, ranging from 0% (most electronics, pharmaceuticals) to 5% (clothing, some processed foods). Goods valued at AUD $1,000 or less are generally exempt from duty and GST when imported by post, but this low-value threshold does not apply to commercial shipments or goods cleared through cargo. For commercial imports, you need a customs broker, an import declaration (B3 entry), and payment of GST and any applicable duty before release. FBA shipments require formal import clearance regardless of value. Australia has free trade agreements with many countries (ChAFTA with China, JAEPA with Japan, AANZFTA with ASEAN) that can reduce or eliminate duties for qualifying goods.
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GST calculation: Value of Taxable Importation (VOI)
Import GST is 10% of the Value of Taxable Importation (VOI). VOI = customs value of the goods + international shipping and insurance costs + any customs duty payable. For example: customs value AUD $500 + shipping $100 + duty 5% ($25) = VOI $625, GST = $62.50.
If you're registered for GST and import for business purposes, you can claim the import GST as an input tax credit on your next Business Activity Statement (BAS). This means the GST is effectively a cash-flow cost, not a real cost, for registered businesses. However, overseas sellers registered under the simplified system (without ABN) cannot claim input tax credits.
AUD $1,000 threshold: postal imports vs commercial shipments
Goods imported by post with a customs value of AUD $1,000 or less are generally exempt from customs duty and import GST. However, this threshold has critical limitations: it does NOT apply to goods imported via cargo (only postal imports), it does NOT apply to commercial shipments to Amazon FBA warehouses, and since July 2018, low-value goods sold by overseas sellers with >AUD $75,000 Australian turnover are subject to GST at checkout regardless of the postal threshold.
For commercial cross-border sellers, the $1,000 threshold is therefore irrelevant. All your imports — regardless of value — are subject to GST and duty. Plan your landed costs accordingly: GST + duty + broker fees + biosecurity inspection fees (if applicable).
ChAFTA and other FTAs: reducing duty to 0%
Australia has free trade agreements with many major trading partners: ChAFTA (China — duty reduced to 0% on most goods since 2024), JAEPA (Japan), KAFTA (South Korea), AANZFTA (ASEAN countries), and others. To claim preferential rates, you need a valid certificate of origin and the goods must meet the FTA's rules of origin.
For Chinese-origin sellers (the largest cross-border e-commerce segment to Australia), ChAFTA is particularly valuable: most consumer electronics, household goods and clothing now enter duty-free. Ensure your supplier provides a ChAFTA certificate of origin — without it, you pay the standard MFN rate (up to 5%). The certificate can be issued by Chinese customs authorities or approved bodies like CCPIT.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
How is Australian import GST calculated?+
Import GST is 10% of the Value of Taxable Importation (VOI). VOI = customs value of the goods + international shipping and insurance costs + any customs duty payable. For example, if goods have a customs value of AUD $500, shipping is AUD $100, and duty is 5% ($25), then VOI = $500 + $100 + $25 = $625, and GST = $62.50. If you're registered for GST and import for business purposes, you can claim the import GST as an input tax credit on your next Business Activity Statement (BAS).
What is the AUD $1,000 low-value threshold?+
Goods imported by post with a customs value of AUD $1,000 or less are generally exempt from customs duty and import GST. However, this threshold has significant limitations: it does not apply to goods imported via cargo (only postal imports), it does not apply to commercial shipments to Amazon FBA warehouses, and since July 2018, low-value goods (≤AUD $1,000) sold by overseas sellers to Australian consumers are subject to GST at checkout if the seller's Australian turnover exceeds AUD $75,000. The low-value threshold is therefore mainly relevant for personal imports by post, not commercial cross-border sales.
Do I need a customs broker for Amazon FBA shipments to Australia?+
Yes. Shipments to Amazon FBA warehouses are commercial imports and require formal customs clearance. You need a licensed customs broker to lodge an import declaration (B3) with the Australian Border Force (ABF). The broker will classify your goods under the Customs Tariff, calculate duty and GST, and arrange payment. You'll also need to provide: commercial invoice, packing list, bill of lading/airway bill, and certificate of origin if claiming FTA preferential rates. Amazon does not act as importer of record for FBA — you remain responsible for import compliance.
How can I reduce Australian customs duty?+
Several options exist: (1) Free Trade Agreements — Australia has FTAs with China (ChAFTA), Japan (JAEPA), South Korea (KAFTA), ASEAN-New Zealand (AANZFTA), and others. Goods originating from these countries may qualify for reduced or zero duty if you hold a valid certificate of origin. (2) Correct tariff classification — some products may qualify for a lower duty rate under a different classification; seek a binding ruling from the ABF if uncertain. (3) Temporary importation — goods imported temporarily for exhibition, testing or demonstration can be imported duty-free under an ATA Carnet or temporary import permit. (4) Duty concessions — certain goods (e.g., for manufacturing, sports, or charitable purposes) may qualify for duty concessions or exemptions.
What are Australia's biosecurity and border requirements?+
Australia has strict biosecurity laws under the Biosecurity Act 2015. All imported goods are subject to biosecurity inspection. High-risk goods (wood, bamboo, plant materials, animal products, food, soil-contaminated items) require an import permit and may be treated, fumigated or destroyed if they fail inspection. Even low-risk goods can be randomly inspected. Non-compliance can result in fines up to AUD $1.1 million for corporations and AUD $220,000 for individuals, plus potential imprisonment. Ensure your goods are properly declared and packaged to avoid biosecurity delays.
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