Australia’s GST on imports
Australia charges a 10% GST on imports, collected differently based on the shipment’s value. The key change since 2018 is that for all low-value goods (up to AUD 1,000), the 10% tax applies to every single item with no lower exemption. This means that for most international online purchases under AUD 1,000, there is effectively no GST-free allowance anymore.
| Customs value | GST collected by | Customs duty |
|---|---|---|
| ≤ AUD 1,000 | Supplier / marketplace at sale | None |
| > AUD 1,000 | ABF at the border | By HS code |
Compliance for sellers
For low-value imports, GST is collected by the supplier or the online marketplace at the point of sale. For high-value imports, the importer pays it to the ABF on arrival. If you sell into Australia regularly, registering for Australian GST may be required once you cross the turnover threshold. The US model is compared in Importing to the United States.