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Work out the customs duty, GST and government charges on an Australian import before you commit to the shipment. Enter your goods value, freight and insurance, choose your duty rate and freight mode, and the calculator applies the Australian Border Force and ATO method to estimate your landed cost.
Import duty & GST calculator
Want the real number, not an estimate?
Duty depends on the correct tariff classification, the country of origin and whether a free trade agreement applies. Send us your commercial invoice and packing list and we will confirm the duty rate, quote the freight and give you a full landed cost.
Request a freight quote Call 1300 710 683How Australian import duty and GST are calculated
Australia does not charge a single flat “import tax”. Your shipment attracts up to four separate amounts, and they are calculated in a set order.
1. Customs value
The customs value is normally the price you paid the overseas supplier for the goods, converted to Australian dollars. The Australian Border Force requires the customs value to be expressed in Australian currency, using the exchange rate applying on the day of export rather than the day you paid the invoice.
2. Customs duty
Duty is a percentage of the customs value. The rate is set by the goods’ tariff classification in the Australian Customs Tariff and by where the goods were made. A general rate of 5% applies to many manufactured goods, some goods are Free, and preferential rates apply under Australia’s free trade agreements when the goods qualify and the correct origin documentation is held.
3. GST
GST is 10% of the Value of the Taxable Importation. The ATO defines the VoTI as the customs value, plus the customs duty payable, plus the amount paid to transport the goods to their place of consignment in Australia, plus the insurance cost for that transport, plus any wine equalisation tax.
Put simply:
| Step | Formula |
|---|---|
| Customs duty | Customs value × duty rate |
| VoTI | Customs value + customs duty + international transport + insurance |
| GST | VoTI × 10% |
4. Government processing charges
Every full import declaration over AUD 1,000 attracts an Import Processing Charge collected by the Australian Border Force, plus a biosecurity cost recovery charge collected on behalf of the Department of Agriculture, Fisheries and Forestry.
| Consignment value | Electronic IPC | Documentary IPC |
|---|---|---|
| AUD 1,000 or less | $0 | — |
| Over AUD 1,000 and under AUD 10,000 | $50 | $90 |
| AUD 10,000 or more | $152 | $192 |
From 1 July 2026 the biosecurity cost recovery charge on a full import declaration is $48 by air and $71 by sea, and it applies to goods with a customs value over AUD 1,000.
The AUD 1,000 threshold
Goods with a customs value at or below AUD 1,000 are generally a non-taxable importation at the border under customs duty concession item 26 and attract no Import Processing Charge. Tobacco, alcohol and bulk orders are excluded, and GST may still be charged by the overseas supplier or marketplace at the point of sale under the low value imported goods rules.
Worked example
A Sydney business imports machinery parts from Germany by sea. The supplier invoice is AUD 40,000, ocean freight and destination charges to the place of consignment are AUD 2,400, and marine insurance is AUD 220. The parts classify at the general 5% rate.
| Component | Calculation | Amount |
|---|---|---|
| Customs value | Invoice value in AUD | $40,000.00 |
| Customs duty | $40,000 × 5% | $2,000.00 |
| VoTI | $40,000 + $2,000 + $2,400 + $220 | $44,620.00 |
| GST | $44,620 × 10% | $4,462.00 |
| Import Processing Charge | Electronic, value $10,000 or more | $152.00 |
| Biosecurity charge | Sea, over AUD 1,000 | $71.00 |
| Duty, GST and charges | $6,685.00 |
If that importer is registered for GST and the goods are used in its business, the $4,462 GST is generally claimable as an input tax credit on its next BAS. The $2,000 duty is not claimable — it is a real cost of the shipment.
What this calculator does not include
- Customs brokerage and entry preparation fees
- Terminal handling, wharfage, container detention and demurrage
- Quarantine inspection, fumigation or treatment costs
- Local cartage and delivery in Australia
- Luxury Car Tax and Wine Equalisation Tax
- Anti-dumping or countervailing duties on affected goods
Those costs are shipment-specific. They belong in a quote, not a calculator, which is why we recommend using this tool to size the tax exposure and then asking us for a full landed cost.
Frequently asked questions
Is GST charged on the freight cost as well as the goods?
Yes. The ATO includes the transport cost to the place of consignment in Australia and the insurance for that transport in the Value of the Taxable Importation, so GST is calculated on goods, duty, freight and insurance combined.
Can I claim the GST back?
If you are registered for GST and the goods are for a creditable business purpose, import GST is generally claimable as an input tax credit. Customs duty is not claimable. Confirm your position with your accountant.
What duty rate applies to my goods?
It depends on the HS tariff classification and the country of origin. A general rate of 5% is common, but many goods are Free and free trade agreements can reduce the rate to zero where the origin requirements are met and the right documentation is held. Use our HS Code and Tariff lookups, and have a licensed customs broker confirm the classification before you rely on it.
Does the AUD 1,000 threshold mean small shipments are tax free?
Not necessarily. Goods valued at or below AUD 1,000 generally avoid duty and the Import Processing Charge at the border, but the low value imported goods rules mean many overseas suppliers and marketplaces must charge 10% GST at the point of sale. Tobacco, alcohol and bulk orders are treated differently.
Can MTF Logistics clear my goods through customs?
We coordinate customs clearance for our clients’ import shipments, working with licensed customs brokers, and we manage the freight, documentation, arrival and delivery around it. Send us your documents and we will tell you exactly what your shipment needs.
Official sources
- Australian Taxation Office — GST and imported goods
- Australian Border Force — Cost of importing goods
- Australian Border Force — Import Processing Charge
This calculator is a general estimating tool for Australian business importers. It is not customs, tax or legal advice, and rates, charges and concessions change. Government charges shown are current as at September 2026. Always confirm duty and clearance requirements with a licensed customs broker before relying on a figure.