Australia GST on low-value imported goods for overseas sellers (2026)

Who this applies to, and the A$1,000 line

ATO says GST on low value imported goods applies to non-resident businesses selling goods into Australia with a customs value of A$1,000 or less. The same ATO page says this can apply to merchants, electronic distribution platform operators, and redeliverers.

For consignments over A$1,000, ATO says GST, customs duty and clearance charges are charged to the importer at the border instead. So the A$1,000 line is not cosmetic: it changes the collection path.

DTC sales versus marketplace tax collection

ATO's GST guidance says non-resident businesses must register once GST turnover from sales connected with Australia reaches A$75,000, and that turnover includes low-value imported goods to consumers. It also says that if all of those sales are made through an online marketplace or electronic distribution platform, you may not need to register for GST.

Do not combine marketplace sales with Australian DTC sales. Review the DTC orders for GST at checkout and any seller registration requirement.

Australian stock changes the registration path

ATO's non-resident GST page says simplified GST registration is not available when a non-resident imports goods and warehouses them in Australia before selling them online. In that situation, the goods are located in Australia and the standard registration path is the one to review.

So local stock is not just a logistics preference. It changes the GST setup and can change what evidence, invoicing, and import records you need.

Situations requiring separate review

Product-specific GST-free treatment, importer-of-record contracts, customs duty, marketplace remittance evidence, refunds, return format, filing frequency and due dates require separate review.

For review, prepare Australian direct sales, marketplace statements, stock locations, product GST treatment, order values, and importer arrangements.

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