Australia GST on Low-Value Imports 2026: Thresholds, Registration & Compliance
Updated 2026-08-11
The A$1,000 line is a low-value imported goods customs-value line, not a general GST exemption. For overseas sellers, the next question is who is treated as making the supply.
Unsure if these rules apply to you?
Start with where the goods are and the A$1,000 line
Australian Government guidance says GST applies to most retail sales of low-value physical goods imported by Australian consumers. It describes affected goods as valued at A$1,000 or less, based on customs value, with transport and insurance excluded.
For goods over A$1,000, the import path changes. GST, customs duty and clearance charges are handled at the border by the importer rather than through the low-value goods seller model.
Identify the supplier: merchant, EDP or redeliverer
The low-value imported goods regime can treat a merchant, electronic distribution platform operator or redeliverer as the relevant supplier. This is why a Shopify-style DTC sale and a marketplace sale should not be merged into one answer.
If the sale is made through an electronic distribution platform that is responsible for GST, keep evidence of the platform treatment. If the sale is DTC, review whether the overseas seller must charge GST at checkout and register.
Then apply the A$75,000 GST turnover test
Australian Government guidance says an overseas business must register for GST if it has GST turnover of A$75,000 or more from sales connected with Australia and made in the course of business. It also says those low-value goods sales can count in the connected-with-Australia review.
The same guidance says an overseas business may not need to register if its only sales are made through an electronic distribution platform. That exception does not cover DTC orders sitting outside the platform flow.
Australian stock changes the registration path
If a non-resident imports goods and warehouses them in Australia before selling them online, this is no longer the same low-value goods checkout-only review. The goods are located in Australia and standard GST registration mechanics may need to be reviewed.
Local stock changes the evidence package: stock locations, importer records, tax invoices, GST treatment by product and marketplace remittance evidence all matter.
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.
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
Is A$1,000 a general GST exemption?+
No. A$1,000 is the low-value imported goods customs-value line. GST can still apply to retail sales of low-value physical goods imported by Australian consumers when the overseas business meets the GST turnover test.
Do marketplace-only sales require the overseas seller to register?+
Not always. Australian Government guidance says an overseas business may not need to register if the only relevant sales are made through an electronic distribution platform. DTC sales need their own review.
What is the GST rate on low-value imported goods in Australia?+
The GST rate on low-value imported goods (≤A$1,000) is 10%, the same as the standard Australian GST rate. The overseas seller or marketplace charges GST at the point of sale when the goods are supplied to Australian consumers.
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