Australia · Importing goods
Australia import GST calculator.
Enter the customs value, international freight, insurance and the duty rate. See whether GST is collected at the checkout or at the border, and the cost of the import.
Goods with a customs value of A$1,000 or less are low value: the overseas seller collects 10% GST at the point of sale and nothing is payable at the border. Above A$1,000, GST is 10% of the value of the taxable importation: customs value plus international freight, insurance and customs duty.
Your import
Your estimate
How the calculation works
- A$1,000 or less: the ATO treats these as low value imported goods. Suppliers that meet the thresholds register and collect GST at the point of sale. The ABF does not charge GST or duty at the border for these goods. The seller’s GST is shown here as 10% of the goods price you enter.
- Over A$1,000: GST is payable at the border on the value of the taxable importation: customs value plus international transport, transport insurance and customs duty, taxed at 10%.
- Customs duty is your rate applied to the customs value. Alcohol and tobacco attract other taxes and duties at the border and are not calculated here.
- The A$1,000 test is per consignment. Charges such as import processing and broker fees are not included.
Official sources, read October 2026: ATO, GST on low value imported goods, ATO, GST and imported goods and Australian Border Force, GST and other taxes.
Frequently asked questions
Do I pay GST on goods bought online from overseas?
If the customs value is A$1,000 or less, the seller or platform collects GST at checkout when it is registered. Above A$1,000 the GST is paid at the border to the Australian Border Force.
How is GST on imports calculated?
GST is 10% of the value of the taxable importation, which adds international freight, transport insurance and customs duty to the customs value.
Is the A$1,000 limit per item or per order?
It is per consignment for border purposes. The ATO also says goods that each have a customs value of A$1,000 or less form part of a low value supply even when the whole order is higher.
What duty rate should I use?
Check the Australian Customs Tariff for your goods. Enter 0 if the goods are duty free.
Estimate only
This page is a planning guide, not customs, tax or legal advice. Rules, thresholds and fees change; confirm with the official source linked above, a customs broker or an accountant. It does not look up or verify anything in a government register, and calculations run in your browser; nothing is sent anywhere.