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AUSFTA: the US-Australia free trade agreement
How Australian goods qualify for US preference under AUSFTA, the importer's-knowledge claim with SPI AU, and the 2026 duties a claim no longer removes.
Updated · 5 official sources
The United States-Australia Free Trade Agreement (AUSFTA) has applied since 1 January 2005. Goods that originate in Australia under its rules enter the US at the rate marked AU in the HTS special column, Free on a cotton T-shirt for example, when the importer claims it with the SPI AU on its own knowledge that they qualify.
Rules as of 30 October 2026.
How does a good qualify under AUSFTA?#
A good qualifies under AUSFTA when it is wholly obtained or produced in Australia or the US, or is made there from non-originating materials that meet the product-specific rule for its tariff line in HTS General Note 28. Most ask for a change in tariff classification; some add or offer a regional value content test.
Where a rule uses regional value content, it is usually 35% under the build-up method or 45% under the build-down method. Non-originating materials that fail the tariff shift are allowed up to 10% of the good's adjusted value, as long as their value is counted in any regional value content test, and a set qualifies on the same 10% basis. The goods must also travel straight through: CBP can deny the claim for goods shipped through a third country unless the importer shows nothing was done to them there beyond unloading, reloading or keeping them in good condition.
How do you claim AUSFTA on a US entry?#
An AUSFTA claim rests on the importer's knowledge, or information it holds, that the goods originate: no certificate from the exporter is needed. The importer puts AU before the HTS number on the entry summary, and the claim also exempts the line from the merchandise processing fee. CBP can then ask for a supporting statement.
The supporting statement has no set form. It gives the importer, the exporter and the producer with their contact details, the person signing, a description that ties to the invoice, the tariff classification to six or more digits, the origin rule in General Note 28 the good meets, and a signed statement that the goods originate and weren't processed outside the two countries. It must be in English and can cover identical goods for up to 12 months.
CBP doesn't ask for a statement for non-commercial imports or for originating goods worth $2,500 or less, unless the imports look arranged to avoid the rule. The importer keeps the purchase, cost and production records behind the claim for five years from importation, and corrects a claim it finds invalid promptly and voluntarily, paying any duty owed, to stay clear of penalties.
What do Australian goods pay in 2026 with an AUSFTA claim?#
Australian goods with an AUSFTA claim still pay chapter 99 duties. Since 24 July 2026 most products of Australia pay a 12.5% Section 301 forced-labor duty on top of the applicable rate, AUSFTA claim or not, and Section 232 duties on metals and other goods apply on top of the AUSFTA rate too.
The forced-labor duty doesn't apply to products on the action's exemption list, or to goods under the main Section 232 actions (metals, cars and parts, timber and others), which pay the Section 232 duty instead. The 2025 IEEPA reciprocal duties ended for goods entered from 24 February 2026.
For $10,000 of cotton T-shirts under HTS 6109.10.00 (16.5% general, Free under AU), assuming they aren't on the exemption list:
| Without AUSFTA | With AUSFTA | |
|---|---|---|
| Base duty | $1,650 | $0 |
| Section 301 forced labor, 12.5% | $1,250 | $1,250 |
| Total | $2,900 | $1,250 |
The US duty calculator applies the current headings to your product, and the Section 301 and Section 232 guides explain each action.
What do US goods pay going into Australia?#
US goods sold into Australia meet Australia's own low-value rule: consignments up to its threshold pay no customs duty, but goods and services tax is charged whatever the value. AUSFTA preference matters only above the duty threshold, where a US-origin claim can lower the duty Australia charges.
Australia's low-value threshold
| Country | Duty-free up to | Tax-free up to | Currency | Value counted | Official source |
|---|---|---|---|---|---|
| Australia | 1,000 | AUD | customs value | abf.gov.au |
border.bot live data from each country's official publications, updated 2026-10-11
Australia's import tax and threshold are on the Australia page.
Common questions#
Do I need an AUSFTA certificate of origin to import into the US?#
No. The importer claims on its own knowledge and gives CBP a supporting statement only if asked, and not at all for originating goods worth $2,500 or less.
Does AUSFTA remove the 2026 forced-labor duty?#
No. Products of Australia pay the 12.5% Section 301 forced-labor duty with or without an AUSFTA claim, unless they are on the exemption list or under the main Section 232 actions.
Sources#
- Implementation and Expiration Dates, Selected FTAs and Preferential Trade Legislation (opens in a new tab), U.S. Customs and Border Protection, updated 2026-05-05
- 19 CFR part 10, subpart L: United States-Australia Free Trade Agreement (opens in a new tab), eCFR, current as of 2026-10-27
- Harmonized Tariff Schedule, 2026 Revision 21, General Note 28 and chapter 99 (opens in a new tab), U.S. International Trade Commission, effective 2026-10-09
- Memorandum on Section 301 actions on 60 economies (forced labor) (opens in a new tab), Federal Register, 2026-07-28
- CSMS #67834313: Ending Collection of International Emergency Economic Powers Act Duties (opens in a new tab), U.S. Customs and Border Protection, 2026-02-22