Last updated: 7 October 2026

In short: Dutiable value, also called customs value, is the amount Australian Customs uses to calculate duty. It is generally the price you pay the supplier on a FOB basis, so international freight and insurance are left out. Duty is then a percentage of that value, and GST is 10% of a bigger number that adds freight, insurance and duty back in.

What is dutiable value in Australia?

Dutiable value is the customs value of your goods at the point they are loaded for export. For most commercial imports it is the transaction value: the price actually paid or payable for the goods. Australia values goods on a FOB basis, so you take out international freight and insurance if your supplier quoted CIF.

If you buy on CIF terms, read our CIF Incoterm guide first. It shows how to strip freight and insurance out of the invoice price.

How is import duty calculated in Australia?

Duty equals customs value multiplied by the duty rate for your tariff classification. The general rate for many goods is 5%, but some goods are 0% and others are higher. Trade agreements such as ChAFTA and AANZFTA can cut the rate for qualifying goods from China and Vietnam. Check the rate for your exact HS code before you order. See our HS code guide and the free trade agreement guide.

How is GST on imports worked out?

GST is 10% of the value of the taxable importation. That value is the customs value plus international freight and insurance plus duty. GST is a bigger number than duty because it adds those costs back in. Many registered businesses can claim the GST back as a credit, and the deferred GST scheme can help your cash flow.

Worked example: importing AUD 10,000 of goods from China

Illustrative figures only, using the general 5% duty rate.

If the goods come under a 0% rate, duty drops to nil and the GST base becomes 11,200, so GST is 1,120.

What costs are added to or left out of dutiable value?

• Generally included: the price paid for the goods, plus items like commissions and royalties linked to the sale, and packing the supplier charges.
• Generally left out: international freight, insurance and import-side costs such as port fees and local delivery.
• Watch out for: assists such as tooling or moulds you supply to the factory, which can raise customs value. See landed cost for the full cost picture.

Always confirm treatment with your customs broker. Our customs broker guide shows how to choose one.

Frequently asked questions

Is dutiable value the same as the invoice price?

Only if you buy on FOB terms. On CIF or DDP invoices you subtract freight and insurance to reach customs value.

What duty rate applies to most imports?

Many goods attract 5%, but it depends on your HS code and whether a trade agreement applies. Check before you order.

Do I pay GST on imported goods?

Yes, GST at 10% applies to the value of the taxable importation. Registered businesses can often claim it back as a credit.

Is there a low value threshold?

Consignments valued at AUD 1,000 or less are generally treated differently for duty and GST. See our low value threshold guide.

What happens if I undervalue goods?

Undervaluing can mean back duty, penalties and delays. Keep invoices and payment records that match your declaration.

How Epic Sourcing helps

We negotiate FOB prices, check invoices against what you actually pay and help you build a landed cost before you commit to an order. Want your numbers checked? Give us a bell.