How much GST do I pay on imported goods?

10% of the Value of Taxable Importation (VoTI): customs value + customs duty + international transport and insurance + any WET. GST applies even when duty is 0%, and it applies to freight and insurance costs as well.

Is there a duty-free threshold for imports into Australia?

Yes — goods with a customs value of AUD 1,000 or less generally enter free of duty and GST at the border (alcohol and tobacco excepted). GST on these low-value goods is instead collected at checkout by overseas sellers and marketplaces.

Can I avoid paying GST at the border as a business?

GST-registered businesses lodging monthly BAS electronically can apply for the ATO GST deferral scheme, which moves import GST onto the BAS and improves cash flow. Duty is still payable before release. GST paid is generally claimable as an input tax credit anyway.

How do I get duty-free entry under a Free Trade Agreement?

Your goods must meet the FTA rules of origin and you must present a valid Certificate of Origin or Declaration of Origin at the time of entry. Retrospective claims are much harder, so get the paperwork before the goods ship.

Duties, Taxes & GST on Imports

Free download: Landed Cost Cheat Sheet (PDF) — formulas, current charges and a worked example on one page.

Customs duty

The general (default) duty rate for most goods is 5% of customs value (FOB — free on board, excluding international freight and insurance).
Many goods attract 0% under the Customs Tariff, and most FTA-origin goods are duty-free with correct origin documentation.
Duty rates vary by tariff classification (HS code) — check the Australian Customs Tariff at abf.gov.au.
Special categories attract extra or specific rates: textiles, footwear, motor vehicles, alcohol, tobacco, petroleum.

GST on imports

Rate: 10% of the Value of Taxable Importation (VoTI).
VoTI = customs value + customs duty + international transport & insurance (T&I) + WET (if applicable).
For warehoused goods, GST is deferred until goods are cleared from the warehouse for home consumption.
GST deferral scheme: ATO-approved, GST-registered businesses lodging monthly BAS electronically can defer GST to their BAS, improving cash flow. Duty is still paid before release.

Worked example (textiles, AUD 10,000, FTA-origin, AUD 1,500 freight + insurance)

Line	Amount
Customs value (FOB)	$10,000
Duty (0% under FTA)	$0
GST 10% × (10,000 + 0 + 1,500)	$1,150
Border taxes payable	$1,150

If no FTA applied: duty 5% = $500; GST = 10% × ($10,000 + $500 + $1,500) = $1,200. See the FTA & Certificates of Origin guide.

Try your own numbers in the landed cost calculator.

Other taxes on specific goods

Tax	Rate / detail
Wine Equalisation Tax (WET)	29%, value-based, on wine, cider, perry, mead, sake etc. Payable at importation to ABF (or deferred by quoting ABN if eligible).
Luxury Car Tax (LCT)	33% of value above the LCT threshold (thresholds updated each financial year; fuel-efficient vehicles have a higher threshold). Applies to imports above threshold.
Excise-equivalent duties	Alcohol and tobacco attract high per-unit excise duties on top of GST.
Countervailing / anti-dumping duty	Additional duties on certain subsidised or dumped goods.

Duty-free & concessions

Low-value goods (≤ AUD 1,000): generally no duty or GST at the border; GST on these is collected at point of sale by overseas vendors/marketplaces under the Low Value Imported Goods (LVIG) rules.
Passenger concession: AUD 900 general goods (AUD 450 under 18s) + 2.25 L alcohol + 25 g tobacco per adult. Exceeding a limit taxes the whole group, not just the excess.
Tariff Concession Orders (TCO): goods with no Australian manufacturer (or limited local supply) can get duty-free entry.
Temporary imports: goods imported temporarily (e.g., exhibitions, equipment) can enter for up to 12 months without duty/GST under the temporary importation provisions.
Reimports: Australian goods reimported unaltered with unchanged ownership are non-taxable.

GST credits

GST-registered businesses claim input tax credits for GST paid on imports via their BAS (items G10/G11; deferred GST appears at item 7A).
Keep import declarations and evidence of payment for at least 5 years.

Penalties

Under-declaration: reassessment, penalties, seizure; possible prosecution.
Non-payment: goods held; interest and fines; removal from GST deferral scheme.