Before you place an order with an overseas supplier, you need to know your landed cost: the price of the goods plus freight, import duty, GST and local charges. This guide explains how import duty is calculated in Australia and includes a simple calculator you can use for a first estimate.
This calculator gives an estimate only. The final duty rate depends on the tariff classification of your goods, and the exchange rate is set by the Australian Border Force on the day of export. For a confirmed figure, ask one of our licensed customs brokers.
Import duty and GST calculator
- Import duty
- $1,000.00
- Value of taxable importation
- $23,000.00
- GST (10%)
- $2,300.00
- Total duty + GST
- $3,300.00
Estimate only. Excludes import processing charges, brokerage, port and delivery charges. For a confirmed figure, ask a customs broker.
How import duty is calculated in Australia
Import duty is a percentage of the customs value of your goods. The customs value is usually the price you paid the supplier (the transaction value), converted to Australian dollars. For sea and air cargo, Australia uses an FOB-based value, so international freight and insurance are not part of the customs value for duty.
The duty rate comes from the Customs Tariff and depends on how your goods are classified. Most goods attract a general rate of 0% or 5%. Some goods, such as certain clothing, vehicles and footwear, can have different rates or extra charges.
How GST on imports is calculated
GST of 10% is charged on the value of the taxable importation (VoTI). The VoTI is the customs value, plus the duty, plus the cost of international transport and insurance to Australia, plus any wine equalisation tax. Registered businesses can usually claim the import GST back as an input tax credit.
| Item | Example amount (AUD) |
|---|---|
| Customs value of goods | 20,000 |
| Import duty at 5% | 1,000 |
| International freight and insurance | 2,000 |
| Value of the taxable importation | 23,000 |
| GST at 10% of VoTI | 2,300 |
| Total duty and GST payable | 3,300 |
When you need a formal import declaration
Goods valued at more than AUD 1,000 need a full import declaration (formal entry) lodged with the Australian Border Force, and an import processing charge applies. Goods under AUD 1,000 are generally free of duty and GST at the border, although GST on low-value goods is collected by many overseas sellers at the point of sale. Tobacco and alcohol are exceptions.
Reduce your import duty with free trade agreements
Australia has free trade agreements with most of its major trading partners. Goods that meet the rules of origin can enter at a preferential rate, often 0%. To claim it you need a valid certificate of origin or origin declaration from your supplier. Read more in our guide to certificates of origin in Australia.
- ChAFTA: China-Australia Free Trade Agreement
- AUSFTA: Australia-United States Free Trade Agreement
- AI-ECTA: Australia-India Economic Cooperation and Trade Agreement
- JAEPA, KAFTA, A-UKFTA and RCEP, covering Japan, Korea, the UK and much of Asia
Other costs to include in your landed cost
- International freight (see air and sea freight)
- Destination port, terminal and delivery order charges
- Customs brokerage and import processing charges
- Biosecurity inspections, fumigation or treatment if required
- Delivery from the port to your door (see door-to-door transportation)
Want a confirmed duty and GST figure before you order? Send us your supplier's invoice and product details, and a customs broker in Melbourne, Sydney or Perth will confirm the classification and give you a full landed-cost estimate.
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Licensed Customs Brokerage →