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GST on imported goods is not always collected when your order reaches Australia. For eligible consumer purchases with a customs value of A$1,000 or less, it may be collected at checkout. For goods with a customs value over A$1,000, applicable GST and other charges are generally assessed through the import clearance process. The A$1,000 import threshold is an important part of understanding when the clearance process changes.
Customs value is the value of the goods worked out under Australia's customs valuation rules and expressed in Australian dollars. It is generally based on the price paid or payable, with adjustments where required. Overseas freight and insurance are generally excluded. It is not necessarily your checkout total.
This can make the final cost of an overseas purchase difficult to work out. A website may show GST in your order total, while another purchase may arrive with duties, taxes or processing charges still to pay.
Yes, GST can apply to goods purchased overseas.
For eligible consumer purchases with a customs value of A$1,000 or less, registered overseas sellers, online marketplaces or redeliverers collect GST at checkout. There are generally no duties, taxes or charges collected at the border for these low-value goods.
A redeliverer is a business that helps you buy or receive goods from an overseas seller and have them sent to Australia.
For goods with a customs value over A$1,000, an Import Declaration is generally required. This is formal information lodged with the Australian Border Force (ABF) about the goods being imported.
The A$1,000 threshold does not mean everything below it is GST-free. Alcohol and tobacco products have different rules and can attract duties and taxes regardless of value.
See the ABF guidance on buying online for the general rules.
If you have ordered from a large overseas retailer or marketplace, you may have already seen Australian GST added before payment.
For eligible low-value consumer purchases, GST can be collected by the overseas merchant, the online marketplace or a redeliverer. Check the final order summary rather than just the advertised price, and keep your invoice or receipt as evidence of GST paid.
Business purchases can be treated differently. If you are registered for GST and buying eligible low-value goods for use in your Australian business, tell the supplier your Australian business number (ABN) and that you are registered for GST. Do not use these details for personal purchases. The ATO's guidance for business purchasers explains the conditions.
For goods with a customs value over A$1,000, applicable customs duty and other charges are generally payable as part of clearance. GST is also generally payable at clearance unless an approved GST deferral arrangement applies. Some imports qualify for exemptions or concessions.
Paying the seller does not necessarily mean you have paid the full cost of getting the goods into Australia. Check what the seller's price includes.
The clearance paperwork also depends on value and how the goods arrive. Low-value goods arriving by air or sea cargo generally use a Self-Assessed Clearance (SAC) declaration. Low-value goods arriving by international mail do not require a SAC declaration. Goods over A$1,000 generally require an Import Declaration.
Our guide to the A$1,000 import threshold explains the difference between these declarations.
How Much GST Do You Pay on Imported Goods?
GST on a taxable importation is 10% of the value used to calculate import GST, known as the value of the taxable importation. This is not necessarily 10% of the price you paid for the goods.
The calculation includes:
the customs value of the goods
any customs duty payable
relevant international transport and insurance costs, to the extent they are not already included in customs value
any Wine Equalisation Tax (WET) payable
The ABF's guidance on GST and other taxes explains the calculation and GST deferral.
GST and customs duty are different charges.
Customs duty depends on the category assigned to the goods under Australia's tariff system, known as tariff classification. A concession or a lower duty rate under a Free Trade Agreement may apply if the goods meet the relevant conditions.
Goods over A$1,000 that require an Import Declaration generally attract an Import Processing Charge. Other charges, including biosecurity charges for relevant air and sea imports, may also apply. Certain products can attract additional taxes.
Our guide to duty, GST and tariff requirements explains these charges in more detail. The ABF publishes current Import Processing Charges and related biosecurity charges.
Check the value of the goods. Work out the customs value in Australian dollars rather than relying on the website's displayed price or your checkout total.
Check whether GST is already included. Review the final order summary and keep your invoice or receipt. If you are buying for a GST-registered business, check the relevant business purchase rules.
Check what you are importing. Some goods are prohibited or restricted. Others require permits or need to meet biosecurity requirements. Paying GST does not mean the goods are automatically approved to enter Australia.
Check the likely landed cost. This means the cost after relevant freight, insurance, customs duty, GST and border charges are included. A duty estimate alone is not a confirmed total landed cost.
Can I be charged GST at checkout and again at the border?
Yes. Keep your receipt or invoice showing GST paid at checkout and provide it to the person lodging your Import Declaration. They can check whether a GST-paid exemption applies. This exemption is available only in specific circumstances and does not apply to an individual good with a customs value over A$1,000, or to alcohol or tobacco products.
If GST has been paid both at checkout and at the border, ABF guidance says to seek a refund of the checkout GST from the vendor. The Department of Home Affairs does not refund border GST simply because GST was also collected at checkout.
See the ABF guidance on low-value goods and GST refunds.
Australian Customs Clearance (ACC) provides Pre-Import Consulting, including duty and GST estimation, tariff classification advice and import restriction checks.
Before buying overseas, talk to us about the customs requirements and estimated duty and GST for your goods.
Call us on 1300 287 257.
ACC provides customs clearance and consulting. We do not book shipping or arrange international transport.
Corporate Customs Licence Number: 01955C
