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How Are Import Duty and GST Calculated in Australia?
Australian import GST is 10% of the Value of the Taxable Import (VoTI), which is the customs value plus duty plus international transport and insurance. Import duty depends on the goods’ tariff classification (usually 5%, ranging from free to 10%) and may be reduced by concessions or FTAs.
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Import duty is a percentage of the customs value (CV) of your goods. The rate depends on how the goods are classified in the Customs Tariff and on any concessions; it ranges from free to 10%, and the standard rate for most goods is 5%. GST is 10% of the Value of the Taxable Import (VoTI), which is the customs value plus duty plus international transport and insurance (T&I). Depth Logistics aims to legally minimise the duty and GST on your imports, and arranges customs clearance from our Depth Defence Logistics Centres (2DLCs) in Brisbane and Darwin and our Townsville depot.
How import duty is worked out
Import duty depends on the classification of the goods in the Customs Tariff and on whether concessions apply. We classify your goods and look for concessions, by-laws and free trade agreement exemptions that could make them duty free. Our tariff consultants can also apply to customs for tariff concessions on your goods. See our tariff consultancy services.
Australia has free trade agreements with many of its major trading partners. With the right declarations or certificates of origin, we can legally claim exemption from import duty on your goods.
How import GST is worked out
GST = 10% × VoTI, where VoTI = customs value (CV) + duty + international transport and insurance (T&I).
Worked example: AUD 1,000 of goods at 5% duty
- Duty at 5% of AUD 1,000 (CV) = $50.00
- International transport and insurance (T&I) = $150.00
- VoTI = CV + duty + T&I = $1,200.00
- GST = 10% × $1,200 = $120.00
- Total duty and GST payable = $170.00
Electronic Entry Charges
We arrange customs clearance through independent licensed customs brokers who are online to the customs cargo system, so your declaration processing fees are lower than lodging import declarations manually yourself. Customs levies Electronic Entry Charges (EEC) for this, ranging from $50.00 to about $220.00 depending on the value of the goods and the mode of transport.
Import duty and GST enquiries
Contact us
Call your nearest office, or reach us any hour on the 24-hour line.
24-hour line
07 3054 4670Coolangatta
Head office
2/17 Griffith St
Coolangatta QLD 4225
Postal address: PO Box 811
Coolangatta QLD 4225
Brisbane
8 Culya St
Pinkenba QLD 4008
Darwin
31 Muramats Rd
East Arm NT 0822
Townsville
16 Mackley St
Garbutt QLD 4814
Frequently asked questions
How is GST calculated on imported goods in Australia?
GST is 10% of the Value of the Taxable Import (VoTI). The VoTI is the customs value plus duty plus international transport and insurance.
What is the standard import duty rate in Australia?
Duty ranges from free to 10%, depending on tariff classification and concessions. The standard rate for most goods is 5%.
How much duty and GST would I pay on AUD 1,000 of goods?
At 5% duty with $150 transport and insurance: duty is $50, the VoTI is $1,200, GST is $120, so the total is $170.
Can import duty be reduced legally?
Yes. Correct tariff classification, concessions, by-laws and free trade agreement exemptions (with the right certificate of origin) can reduce or remove duty.
What are Electronic Entry Charges?
Fees customs charges for processing electronic import declarations, from $50.00 to about $220.00 depending on the value of the goods and mode of transport.
