Import GST is the 10% (or lower rate) goods and services tax charged on goods imported into Australia. It is calculated on the customs value plus customs duty.

How is customs value calculated?

Customs value is the declared value of the goods plus shipping and insurance costs. This is the basis for calculating both customs duty and import GST.

What is Low Value Consignment Relief?

LVCR applies to goods valued at A$150 or less. These items may be exempt from customs duty, but import GST still applies in most cases.

Do I pay GST on imports from outside Australia?

Yes. Since Brexit, GST applies to all imports into Australia from outside the customs territory, with very limited exceptions.

How do customs duty rates work?

Customs duty rates depend on the type of product (determined by HS code) and the country of origin. Rates typically range from 0% to 25%.

Import GST Calculator Australia

Calculate customs duty and import GST on imported goods instantly. Essential tool for importers, e-commerce sellers, and businesses receiving international shipments.

IMPORT CALCULATOR

Goods Value (A$)

Shipping & Insurance (A$)

Customs Duty Rate (%) Common Rates

GST Rate (%) Australian Rates

Breakdown

Customs Duty

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Import GST

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Total to Pay

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Total Cost

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Goods + Shipping + Duty + GST

How Import GST Works in Australia

Understanding post-Brexit customs charges and GST on imported goods

Since Brexit, the Australia no longer has free movement of goods with the EU. All imports from outside Australia customs territory—including from the EU—are now subject to customs duty and GST. Here's what you need to know:

Import GST applies to all goods: Whether imported goods are free of duty or not, GST is charged on most goods entering Australia.
Calculated on customs value: GST is calculated on the goods value plus shipping, insurance, and customs duty—not just the goods alone.
Two separate charges: Customs duty and import GST are calculated separately. Both must be paid to clear your goods through customs.
Standard rate usually applies: Most imports are charged GST at the standard rate of 10%, though 5% and 0% may apply in specific cases.

Understanding Customs Duty

What it is and how rates are determined

What is Customs Duty?

Customs duty is a tax imposed on goods imported into Australia. It's separate from GST and is charged to protect domestic industries and generate revenue. The rate depends on the product type (HS code) and country of origin.

How Rates Are Determined

Australia uses the Harmonised Tariff Schedule to determine duty rates. Rates vary from 0% (for some raw materials) to 25% (for certain goods). Your product's HS code (commodity code) determines its classification and applicable rate.

Step-by-Step: How Import Charges Are Calculated

A walkthrough of the calculation process

Calculate Customs Value

Add the declared value of goods plus all shipping and insurance costs.

Customs Value = Goods Value + Shipping + Insurance

Calculate Customs Duty

Multiply the customs value by the applicable duty rate for your product.

Customs Duty = Customs Value × Duty Rate

Calculate VATable Amount

Add the customs value and the customs duty to get the base for GST calculation.

VATable Amount = Customs Value + Customs Duty

Calculate Import GST

Multiply the GST-applicable amount by the applicable GST rate (10%).

Import GST = VATable Amount × GST Rate

Total Cost

Sum all components to get your total landed cost.

Total Cost = Goods Value + Shipping + Customs Duty + Import GST

Common Duty Rates for Popular Products

Example rates—always check the Global Tariff Schedule for your specific item

Product Category	Example Products	Typical Rate
Electronics	Phones, laptops, chargers	0-5%
Clothing	Apparel, shoes, accessories	8-17%
Food Products	Snacks, beverages, spices	5-25%
Cosmetics	Skincare, makeup, perfumes	0-6.5%
Furniture	Tables, chairs, home goods	0-5%

Important: Duty rates vary based on product HS codes and origin country. Always check the Australian Border Force Tariff for precise rates applicable to your goods.

Low Value Consignment Relief

Thresholds and rules for small shipments

What is LVCR?

Low Value Consignment Relief (LVCR) applies to goods valued at A$150 or less (including insurance and shipping). These items may be exempt from customs duty but are still subject to GST in most cases.

Duty exemption: Goods under A$150 are typically exempt from customs duty
GST still applies: GST at 10% is charged on most items, even under the relief threshold
Exceptions: Some products (alcohol, perfumes, tobacco) do not qualify for LVCR and are subject to both duty and GST

Goods Qualifying for LVCR

Books and educational materials
Most clothing and textiles
Electronics and accessories
Cosmetics and toiletries
Most food products

Goods NOT Qualifying for LVCR

Alcohol and beverages
Perfumes and fragrances
Tobacco products
Certain medicines
Some hazardous materials

How to Pay Import GST and Duty

Practical guide to clearing your goods through customs

Declare Your Goods

Provide accurate information on a customs declaration (SAD form or digital equivalent). Include goods description, value, and HS code.

Customs Assessment

ATO calculates duty and GST owed. You'll receive a bill (either directly or via your postal operator/customs agent).

Pay Charges

Pay the charges to ATO or your postal operator. You may be able to pay online, by bank transfer, or through a payment plan for large amounts.

Goods Released

Once payment is received, customs clears your goods and releases them for delivery. This typically happens within 24-48 hours.

Tip: If you're a regular importer, you can apply for a Deferment Account to pay ATO duty and GST monthly, improving cash flow. Contact ATO for details.

Frequently Asked Questions

Get answers to common questions about import GST

GST relief is not available for most business-to-business imports into Australia. However, if you're GST-registered, you may be able to reclaim the import GST paid on goods for business use through your BAS (Business Activity Statement).

Delays can occur due to missing documentation, incorrect declarations, or routine checks. Storage charges may apply. Work with a customs agent or use a service like Import Helper to ensure smooth clearance.

Very few exemptions exist. Humanitarian aid, diplomatic goods, and certain educational materials may qualify. Most imports are subject to the standard 10% GST rate.

Use Australia Trade Tariff tool at trade-tariff.service.ato.gov.au. Enter your product description to find the correct HS code and applicable duty rate. You can also contact ATO or a customs broker for assistance.

For small occasional imports, you may handle it directly. For regular business imports, a customs agent (broker) can simplify the process, ensure compliance, and potentially save money through optimized duty classification.

Related Tools & Resources

Explore more GST tools and guides:

Reverse GST Calculator Australian GST Rates Digital Services GST Guide GST-Free Items GST Calculator

Official Australian tax resources:

ABF – Importing Into Australia ATO – GST on Imported Goods

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Official sources: ATO: GST