Most goods imported into Australia attract 5% customs duty plus 10% GST, but plenty come in duty-free. Here's how import duty works, the A$1,000 threshold, how free trade agreements cut costs, and a worked example for Gold Coast importers.
Last updated: 17 October 2026
In short: Most general goods imported into Australia attract customs duty of 5% of the customs value, plus GST of 10% on the value of the taxable importation. Goods worth A$1,000 or less are generally exempt from duty, and many products from China and Vietnam come in at a lower rate or duty-free under free trade agreements. Confirm your product's tariff code before you quote a landed cost.
For most consumer goods, the general rate is 5%. Some goods are duty-free, a few carry higher rates, and certain products such as alcohol and tobacco have extra taxes. The rate depends on your product's tariff classification, so the first job is getting the right code. Our guide to HS codes and tariff classification shows how.
Duty is worked out on the customs value, which for most imports is the price you paid plus costs up to the point of loading (essentially FOB). International freight is not part of the dutiable value, but it is part of the GST calculation. Our dutiable value guide covers the detail.
Yes. Goods with a customs value of A$1,000 or less are generally not charged customs duty, though some goods such as alcohol and tobacco are excluded. Above that line, a formal import declaration is normally needed and duty applies at the rate for your product. Thresholds and rules can change, so check with the Australian Border Force or your broker before you ship.
Splitting one order into lots of small shipments to stay under the line is risky and can breach customs rules. If you're importing commercially, plan for duty and GST from the start.
GST is 10% of the value of the taxable importation. That's the customs value, plus international freight and insurance, plus the duty itself. GST-registered businesses can usually claim it back as a credit. The deferred GST scheme lets eligible importers account for it on their BAS instead of paying at the border, which helps cash flow. See also our explainer on GST on imported goods.
Here's an illustrative example for a Gold Coast retailer importing homewares by sea. Numbers are examples only:
| Item | Amount (AUD) |
|---|---|
| Goods value (FOB) | $15,000 |
| International freight and insurance | $2,200 |
| Duty at 5% of $15,000 | $750 |
| Value of taxable importation | $17,950 |
| GST at 10% | $1,795 |
| Total duty and GST | $2,545 |
On top of that, budget for broker fees, terminal charges, the import processing charge and local delivery. Try our import duty calculator walkthrough to run your own numbers.
Often, yes. Australia has trade agreements with China (ChAFTA) and with Vietnam through agreements such as AANZFTA, RCEP and CPTPP. Many products qualify for reduced or zero duty if they meet the origin rules and you hold the right proof of origin. Our guide to free trade agreements and the certificate of origin explain what to ask your supplier for.
A Tariff Concession Order may also cut duty on certain goods with no local equivalent. And watch for anti-dumping duty, which can apply on top for some products from some countries.
Most goods are charged 5%, though many are duty-free and some are higher. Your tariff classification decides.
Generally no, though exceptions like alcohol and tobacco apply. GST rules for low-value goods are handled differently, so check current rules.
After. GST applies to the customs value plus freight, insurance and the duty itself.
Often less. Many Vietnamese goods qualify for reduced or zero duty if the origin rules are met. See our Vietnam sourcing guide.
It depends on your Incoterm. Under FOB or CIF the importer pays Australian duty and GST. Under DDP the supplier covers it. Read our Incoterms guide.
We've sourced 20,000+ products for 300+ happy clients, and our bilingual teams in China and Vietnam help you pick the right supplier, confirm origin paperwork and cost a landed price before you commit. Clients save around 77% on average. Give us a bell: book a chat with our team, see our importing from China service and pricing.
