Importing into Australia

A parcel with a customs value of A$1,000 or less enters Australia without duty or GST at the border, because overseas sellers registered with the Australian Taxation Office (ATO) charge 10% GST at checkout instead. Above A$1,000 the importer pays duty, 10% GST and clearance charges before the goods are released. Alcohol and tobacco pay duty and taxes at the border whatever their value.

Rules as of 30 October 2026.

What does a parcel to Australia pay?#

A parcel to Australia pays one of two sets of charges, decided by its customs value, which is the price of the goods without freight and insurance from the place of export. At A$1,000 or less, the seller collects GST at the point of sale. Above A$1,000, the Australian Border Force (ABF) collects duty, GST and clearance charges.

The A$1,000 line works on the whole consignment, not the order. When several low value items travel in one consignment worth more than A$1,000, the ATO's exception applies: the goods are taxed at the border, and a seller who knows at the time of sale that they'll ship together doesn't charge GST at checkout. Ship the same items in separate consignments and each one is a low value import again.

De minimis thresholds in Australia, New Zealand and Southeast and East Asia

border.bot live data from each country's official publications, updated 2026-10-11

The de minimis guide explains thresholds like this one, and the Australia country page has the live rates.

When does an overseas seller register for Australian GST?#

An overseas seller must register for Australian GST once its GST turnover from sales connected with Australia reaches A$75,000 over the current month and the previous 11, or is expected to over the current month and the next 11. Sales of low value goods to consumers count toward it, as do digital products and imported services.

Only one business charges GST on a sale. When a marketplace or other electronic distribution platform is responsible for it, the merchant isn't, so a seller selling only that way may not need to register.

Two kinds of registration exist. Simplified GST registration gives you an ATO reference number (ARN) instead of an Australian business number (ABN) and suits sellers who don't need to claim GST credits. Standard registration needs an ABN and is the route if you want to claim credits or need to issue tax invoices. Simplified registration isn't available if you import stock and warehouse it in Australia before selling it.

Sales to Australian businesses registered for GST don't carry GST, provided you hold the buyer's ABN and a statement that it's registered.

What goes on the shipping documents?#

Australian GST details travel with the parcel so the border doesn't tax it a second time. The ATO asks registered sellers to put three things on the import documents for low value goods: their own ABN or ARN as the vendor ID, the customer's ABN if the customer gave one, and whether GST was collected.

Above A$1,000 the importer, or a licensed customs broker acting for them, lodges a full Import Declaration with the tariff classification and customs value.

A commercial invoice with an accurate description and an HS code from the classifier avoids most delays.

What are the charges above A$1,000?#

Above A$1,000, the ABF charges duty at the tariff rate, then 10% GST on the value of the taxable importation: the customs value plus duty plus transport and insurance to Australia. An import processing charge comes on top, and so does a biosecurity charge per Full Import Declaration, collected for the Department of Agriculture, Fisheries and Forestry (DAFF).

A UK shop sells bike parts with a customs value of A$1,500 to a rider in Perth and ships them by air, with A$60 of freight and insurance. Suppose the parts' tariff line carries 5% duty.

The broker's own fee comes on top. Below the line the picture is simpler: a registered seller selling a A$180 jacket with A$20 shipping charges 10% GST on A$200, the buyer pays A$220, and nothing more is due at the border. The landed cost calculator runs the same sums for a real product.

What are Australia's biosecurity rules for parcels?#

Australia's biosecurity rules apply to every parcel, whatever its value and whoever sends it. DAFF assesses all international mail with X-ray, detector dogs and manual inspection, looking for food, plant material such as seeds, cacti and succulents, and animal products such as meat and pet food. Parcels are inspected at random even when nothing risky is declared.

Some goods aren't allowed in at all and others only meet import conditions with a permit or treatment on arrival. Check the Biosecurity Import Conditions system (BICON) each time you sell or send, because conditions are reviewed regularly.

Packing matters as much as contents. Don't reuse egg cartons, wooden boxes or cardboard boxes that held fruit, vegetables, meat or smallgoods, and don't pack with straw or dried plant material; newspaper or foam is fine. Footwear and sporting, fishing or camping equipment must be clean, dry and free of soil and seeds. On the postal declaration, describe what each item is and what it's made of, and list packing materials too. "Gift" or "goods" isn't accepted.

Which goods are restricted?#

Several product groups need permission before they can enter Australia, and some can't come through the post at all. Tobacco, vaping goods and nicotine products have controls of their own, separate from biosecurity, and the ABF keeps a wider list of prohibited categories.

• Cigarettes, shisha, loose-leaf tobacco and heat-not-burn products need an ABF permit, and permitted tobacco can only arrive as air or sea cargo, never by international mail. Cigars don't need a permit.
• Vaping devices, accessories, substances and all liquid nicotine are prohibited imports without prior permission under Regulation 5A of the Customs (Prohibited Imports) Regulations 1956.
• Nicotine pouches need to be on the Australian Register of Therapeutic Goods or covered by a statutory exemption.

That wider list includes asbestos, engineered stone, firearms, weapons, drugs and therapeutic substances, and some consumer products. border.bot Restrict flags these per product and destination.

Tips for sellers shipping to Australia#

Australia rewards sellers who get the paperwork right at the point of sale. Most problems come from GST charged twice, a consignment that crosses A$1,000 by accident, or a biosecurity hold on something the seller didn't think of as food or plant material.

• Track GST turnover from Australian sales against A$75,000 and register with the ATO, simplified or standard, before you pass it
• Test A$1,000 against the customs value of what ships together, and decide at checkout whether GST is charged on combined orders
• Print your ARN or ABN and a GST-collected flag on every low value shipment
• Screen listings for seeds, wooden items, food, pet products and plant-based packing before they go live
• Keep tobacco, vapes and nicotine products out of parcels to Australia unless you've confirmed the permit route

How GST on low value goods compares with VAT and sales tax elsewhere is covered in the VAT, GST and sales tax guide, and the neighboring system is in the New Zealand guide.

Common questions#

Is there a de minimis value in Australia?#

Yes, A$1,000 of customs value. Consignments at or below it pay no duty or GST at the border, except alcohol and tobacco, though registered sellers charge GST at checkout.

Do I need an ABN to sell to Australian customers?#

No. Simplified GST registration gives you an ARN instead of an ABN. You need an ABN only for standard registration, the route for sellers who want to claim GST credits or need to issue tax invoices.

Can I send vapes or cigarettes to Australia by post?#

No. Vaping goods need prior permission, and permitted cigarettes and loose tobacco can only arrive as air or sea cargo, not international mail.

Sources#

• GST on low value imported goods (opens in a new tab), Australian Taxation Office, last updated 11 September 2025
• How Australian GST works (opens in a new tab), Australian Taxation Office, last updated 11 September 2025
• How to charge GST on imported services, digital products and low value imported goods (opens in a new tab), Australian Taxation Office, last updated 11 September 2025
• Import declarations (opens in a new tab), Australian Border Force, accessed 30 October 2026
• Import Processing Charges (opens in a new tab), Australian Border Force, accessed 30 October 2026 (biosecurity charges per ACN 2026/23)
• GST and other taxes when importing (opens in a new tab), Australian Border Force, accessed 30 October 2026
• Applying for permission to import tobacco products (opens in a new tab), Australian Border Force, accessed 30 October 2026
• Vaping goods and nicotine pouches (opens in a new tab), Australian Border Force, accessed 30 October 2026
• Sending or ordering goods online from outside Australia (opens in a new tab), Department of Agriculture, Fisheries and Forestry, accessed 30 October 2026