Country import guide
Import duty and GST for Australia
An Australian import estimate needs the tariff classification, customs value and origin. GST uses a broader taxable import value that can include duty, transport and insurance.
Official source links checked 5 August 2026.
What makes up the estimate
- Customs value
- Australian customs value is usually based on the transaction value and converted using the customs exchange rate. Overseas freight and insurance are treated separately in the GST calculation rather than automatically forming part of the customs value.
- Customs duty
- The Australian Border Force Working Tariff gives the general rate and concessions. Free trade agreement rates require the product to meet the agreement’s origin rules and documentary requirements.
- Import tax
- GST on taxable importations is generally 10%. The GST base is the customs value plus customs duty, international transport and insurance, and any wine tax that applies. GST-free categories and low-value rules need separate checks.
Worked example
Illustration only: A$1,000 customs value, A$75 transport, A$25 insurance and an assumed 5% duty rate. GST is shown at 10%.
| Step | Calculation | Amount |
|---|---|---|
| Illustrative duty | A$1,000 × 5% | A$50 |
| Taxable import value | A$1,000 + A$50 + A$75 + A$25 | A$1,150 |
| Illustrative GST | A$1,150 × 10% | A$115 |
Illustrative total: A$1,265 including value, transport, insurance, illustrative duty and GST.
Important: Brokerage, import processing charges, biosecurity costs, excise-equivalent duty and special product rules are not included.
Estimate your shipment
Search for the product before relying on a percentage. The estimator uses a national tariff row where available and labels fallback data and known gaps in the result.
You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.
Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.
How this was worked out
Duty basis: waiting for a product or HS code.
VAT/GST basis: waiting for a product or HS code
Extra duties are included only where the available data matches this product and route.
Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.
Checks before you order
- Tariff classification
- Use the Australian tariff item and statistical code.
- Valuation
- Keep freight and insurance separate when working through the official method.
- GST status
- Confirm whether the import is taxable, non-taxable or covered by a special rule.
- Border charges
- Allow for processing, broker and biosecurity charges where relevant.
Official sources
Open these sources and check the current product row before making a customs declaration.
- Duty and classification Australian Border Force Working Tariff
Official chapters, schedules and tariff concessions.
- Import GST Australian Taxation Office: GST and imported goods
Explains taxable import value and GST treatment.
- Valuation Australian Border Force customs valuation
Official customs value guidance and supporting information.