How is import duty calculated in Australia?

Customs duty is charged on the customs value of the goods (usually the price paid, converted to AUD). The general rate is 5%, though many goods are lower or free under tariff concessions and free-trade agreements. Duty is added before GST is worked out.

How does GST apply to imports?

GST of 10% is charged on the Value of the Taxable Importation (VoTI) — the customs value plus duty, plus international transport and insurance. So GST effectively applies on top of duty, which is why landed cost is more than goods value plus 10%.

What is the AUD 1,000 low-value threshold?

Goods with a customs value of AUD 1,000 or less are generally free of duty and import processing charges at the border. However, GST is still collected — usually by the overseas retailer or platform at checkout — so low-value imports are not tax-free, just simpler.

What is the import processing charge?

For consignments over AUD 1,000, the Department of Home Affairs levies an import processing charge to cover clearance. The amount depends on the value and lodgement method; this tool uses a typical figure you can adjust.

Does this calculator store my data?

No. All calculations run locally in your browser and nothing is uploaded, so your figures stay private.

Australia Import Duty & Customs Calculator

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This Australia import duty and customs calculator estimates the full landed cost of importing goods into Australia: 5% general customs duty, 10% GST on the value of the taxable importation, and the import processing charge — with the AUD 1,000 low-value threshold built in.

How it works

The customs value is the goods price plus international freight and insurance (CIF), in AUD. Duty is charged on that value:

duty = customs value × duty rate (general rate 5%)

GST is then charged on the Value of the Taxable Importation (VoTI), which is the customs value plus duty plus transport and insurance:

GST = (customs value + duty) × 10%

For consignments over AUD 1,000, an import processing charge is added. For consignments of AUD 1,000 or less, duty and the processing charge are waived at the border, but GST is still collected — typically by the overseas seller at checkout.

Example

A shipment with a $2,000 customs value at the 5% general rate has $100 of duty. GST is (2,000 + 100) × 10% = $210. Adding a $50 import processing charge gives total taxes of $360 and a landed cost of about $2,360.

Notes

Many goods attract a lower or zero duty rate under tariff concession orders or free-trade agreements (e.g. ChAFTA, AUSFTA). Always check the correct tariff classification and any preferential origin rules — this calculator is an estimate, not a customs ruling.