Work out import duty, GST and total landed cost on goods from China and Vietnam. Includes a worked AUD example for a Port Botany container, the A$1,000 threshold, ChAFTA tips and answers to common questions.
Last updated: 14 October 2026
In short: To calculate import duty in Australia, take the customs value (goods price plus international freight and insurance, converted to AUD), multiply by the duty rate (usually 5% for general goods, 0% for many goods from China under ChAFTA with a certificate of origin), then add GST of 10% on the total. Duty plus GST plus broker and port fees gives your true landed cost.
Australian Border Force charges duty on the Value of the Taxable Importation (VoTI). That is the customs value plus duty, plus any international transport and insurance, plus any other taxable costs.
The formula is simple. Customs value (AUD) x duty rate = duty. Then (customs value + duty + freight/insurance if not already included) x 10% = GST. Most registered businesses claim the GST back as an input credit.
For a deeper look at how the customs value is built, read our guide on dutiable value in Australia.
Most general goods carry a 5% duty rate. Clothing and footwear often sit at 5% too, while some categories are 0%. Under the China-Australia Free Trade Agreement (ChAFTA), many Chinese-origin goods enter at 0% when you hold a valid Certificate of Origin. Vietnam goods can use AANZFTA or RCEP preferences.
Always check the tariff classification (HS code) first. The wrong code means the wrong rate, and that is the most common costly mistake we see Aussie importers make.
Here is a real-world style example for a Sydney importer bringing in a 20ft container of homewares through Port Botany. All figures are AUD estimates.
| Line item | Amount (AUD) |
|---|---|
| Goods (FOB) | $20,000 |
| International freight + insurance | $3,200 |
| Customs value (CIF) | $23,200 |
| Duty at 5% | $1,160 |
| GST at 10% on ($23,200 + $1,160) | $2,436 |
| Customs broker, port and cartage | $1,100 |
| Cash needed at the border | $4,696 |
| Landed cost (excluding recoverable GST) | $25,460 |
If the same goods qualified for 0% duty under ChAFTA, you would save $1,160 plus the GST that sits on top of it. On a $20,000 order, that is a decent chunk.
Yes. Consignments valued at A$1,000 or less are generally free of duty and processed with simplified entry, though GST rules apply. Goods over that value need a full import declaration. Alcohol, tobacco and some regulated goods are excluded.
Splitting a container into small parcels to dodge duty is a bad idea. Border Force treats it as avoidance, and the penalties are steep.
Duty and GST are only part of the picture. Plan for these as well:
Need help finding a broker? See our guide to a customs broker in Sydney and our overview on how to import from China to Australia.
Three levers matter. First, classify correctly and use the lowest valid HS code. Second, claim FTA preferences with proper origin paperwork. Third, structure your Incoterms so the customs value is clear and documented. Our explainer on CIF vs CFR Incoterms shows how terms affect the number.
Duty equals the customs value in AUD multiplied by the tariff rate for your HS code. GST of 10% is then charged on the customs value plus duty and transport costs.
Most goods are 5%. Many are 0%, and FTAs such as ChAFTA can reduce Chinese-origin goods to 0% with a certificate of origin.
Yes. GST of 10% applies at the border. If you are registered for GST and import for business, you can usually claim it back as an input tax credit.
Online calculators give a rough guide, but they depend on the right HS code and customs value. Ask your customs broker to confirm before you pay your supplier.
Consignments of A$1,000 or less are generally exempt from duty and need simplified entry. Higher-value shipments need a full import declaration.
We build the landed cost before you place an order, so there are no nasty surprises at Port Botany. We also check classification, FTA eligibility and freight quotes through our network. Want to explore the full process? Start with our importing from China to Australia service. Epic Sourcing has sourced 20,000+ products for 300+ happy clients, with bilingual teams on the ground in China and Vietnam and offices in 5 countries. Our clients save about 77% on average versus doing it alone. Give us a bell and book a discovery call, or see our pricing.
