What is the AU$1,000 low-value threshold?

Imported consignments with a customs value of AU$1,000 or less generally clear without duty or GST being collected at the border. Note that GST on low-value goods sold to consumers is instead collected by the overseas seller or platform at the point of sale.

What is the standard duty rate?

The general customs duty rate in Australia is 5% on the customs value, though many goods are free of duty or carry preferential rates under free trade agreements. Clothing and textiles and some other categories have their own rates.

How is GST calculated on imports?

Import GST is 10% of the value of the taxable importation (VOTI). The VOTI is the customs value plus the customs duty plus the international transport and insurance, so GST is charged on the duty-inclusive landed value.

Does the seller charge GST instead?

For low-value imported goods (AU$1,000 or less) sold to Australian consumers, GST is generally collected by the overseas seller, online marketplace or re-deliverer at checkout under the LVIG rules, rather than at the border.

Are there other charges?

Yes. Above AU$1,000 a Full Import Declaration attracts processing charges, and customs brokers add fees. The figures here cover duty and GST only — add brokerage and processing charges separately.

Australia Customs Duty Calculator

An Australian customs duty and GST calculator for importers and cross-border e-commerce sellers. It applies the AU$1,000 low-value threshold below which duty and GST are not collected at the border, the standard 5% general duty rate, and 10% GST on the value of the taxable importation — the duty-inclusive landed value including freight and insurance.

How it works

Australia uses a two-tier model. Goods valued at or below AU$1,000 clear without border charges (GST on consumer sales is instead collected by the seller at checkout under the low-value imported goods rules). Above the threshold, both duty and GST apply:

duty = goods > 1000  ?  customsValue * dutyRate  :  0
VOTI = customsValue + duty + freight + insurance   (value of taxable importation)
GST  = goods > 1000  ?  VOTI * 0.10  :  0
landed = customsValue + freight + insurance + duty + GST

GST is 10% of the VOTI, which deliberately bundles the customs value, the customs duty and the international transport and insurance — so GST is charged on top of the duty, not alongside it. The default duty rate of 5% is the general rate; many tariff lines are duty-free or covered by a free trade agreement.

Example and notes

A AU$1,500 consignment with AU$120 freight, AU$30 insurance and a 5% duty rate: duty is AU$75; the VOTI is 1500 + 75 + 120 + 30 = AU$1,725; GST at 10% is AU$172.50; the landed total is about AU$1,897.50 before brokerage and the import processing charge.

A AU$800 parcel falls under the threshold — no border duty or GST — though the overseas seller should have already collected 10% GST at checkout. Confirm the duty rate from the Australian Customs Tariff or the Department of Home Affairs for your commodity. All figures are computed in your browser.