Short answer
For most goods imported into Australia with a customs value of A$1,000 or less, Australian Border Force says there are generally no duties, taxes or charges to pay at the border. Exceptions include alcohol and tobacco. GST may instead be collected on a qualifying low-value purchase under the ATO's sales rules. The purchase invoice and the import assessment are separate records.
Two different GST questions
A checkout GST charge concerns the sale. An import GST charge concerns a taxable importation. Do not assume that a parcel becomes subject to border GST simply because a seller did not charge GST at checkout.
For a low-value order, check whether the seller, marketplace or shopping and redelivery service has accounted for GST under the applicable rules. For the border treatment, check the consignment value and goods against the ABF guidance. Consolidated goods may form a consignment with a different value from each individual purchase.
Buying from Taobao? Review the Taobao Agent to Australia workflow alongside the documents for your actual order.
What happens above A$1,000?
For consignments with a customs value above A$1,000, an import declaration is generally required and the applicable duty, GST and other charges must be assessed. Exemptions, concessions and the treatment of the goods still matter.
The amount cannot be calculated from parcel weight or a generic product label alone. Customs duty depends on the tariff classification, customs value and any applicable concession or origin treatment. Do not assume one duty rate for all electronics, clothing or furniture.
Customs value and import GST are different bases
The customs value used for duty is not simply the freight-inclusive total of the shipment. Overseas freight and insurance are generally excluded from customs value; relevant valuation adjustments can still apply.
For a taxable importation, ABF calculates GST at 10% of the value of that taxable importation. That base includes the customs value, applicable duty, international transport and insurance, and Wine Equalisation Tax where applicable.
A free-trade preference also requires its own eligibility and evidence. Buying a product in China, using an agent or having a document labelled Certificate of Origin does not by itself establish a particular duty outcome.
Build an itemised cost record
| Cost | What to check |
|---|---|
| Goods and China delivery | Seller invoice and actual payment |
| Shopping or warehouse services | Charges applicable to your order type |
| International transport | Quote for the finished parcel and selected service |
| GST already charged on the sale | Invoice, responsible supplier and supporting record |
| Import duty and GST | Actual assessment and applicable treatment |
| Carrier or broker charges | Separate service description and amount |
This is a planning checklist, not a price quote. It replaces generic worked examples with records you can verify for your shipment.
Documents to keep before dispatch
Keep the itemised purchase invoice, payment evidence, product descriptions and the final packing details. Provide a clear description of each product and accurate transaction information. Ask the carrier or broker which declarations, permits or origin documents are required for the goods.
Retain the tax invoice if GST was charged at purchase. If an import charge is requested later, ask how it was assessed and keep both records when querying a possible duplicate or incorrect charge.
Frequently asked questions
Does an A$300 parcel automatically attract GST at the border?
No. Most consignments with a customs value of A$1,000 or less are not assessed border duty or GST, subject to the applicable exceptions. That does not resolve whether GST should have been collected on the sale under the low-value imported-goods rules.
Will splitting or consolidating an order determine the tax result?
Do not plan on that assumption. Confirm how the goods form a consignment and use accurate values and documents. If the structure or treatment is unclear, ask a licensed Australian customs broker before dispatch.
Can a purchased item be declared as a gift?
Describe the transaction honestly. Calling a commercial purchase a gift does not change the transaction. Any claimed concession must meet its actual conditions; this guide does not promise a gift exemption.
What should I do if a carrier requests an unexpected charge?
Ask for an itemised invoice separating government duty or tax from carrier, broker, storage or other service charges. Compare it with your purchase records and the import assessment. A fixed amount alone does not establish the reason for the bill.
Before shipping to Australia
Confirm the consignment contents and value, check import restrictions, save purchase and tax records, and compare a written transport quote for the finished parcel. Confirm who handles the entry and any applicable import charges before approving dispatch.
Official sources
- Australian Border Force: Import declarations
- Australian Border Force: GST and other taxes
- Australian Border Force: Valuation of imported goods
- Australian Taxation Office: GST on low value imported goods
Last reviewed: October 10, 2026. This guide distinguishes sales GST from border assessments. Use the official guidance and the documents for your actual shipment to confirm its treatment.
Further reading
For practical preparation, read the proof of payment guide and the customs declaration mismatch guide.
Related guides
Use these related guides alongside the current official rules and your shipment records.
- Shipping From China to Australia 2026: Costs, Times & Customs
- How to Avoid Customs Delays When Shipping From China Without Creating New Problems at Clearance
- How to Ship From China to Germany in 2026: VAT, Customs, and Parcel Forwarding Without Costly Delays
- How to Ship From China to Canada in 2026: GST, Duty, and Courier Fees Without Surprise Costs
- How to Ship From China to Australia in 2026: GST, Import Declarations, and Parcel Choices That Hold Up in Real Orders