Australia Import Duty Calculator
Use our australia import duty calculator to calculate australian customs duty and 10% GST on imports from China. Uses the official ABF customs formula.
Based on published HTS, CBP, USTR, and other official tariff guidance in effect at the last review date.
Use this for planning. Final duty liability depends on HTS classification, origin, exclusions, non-stacking rules, and customs review.
australia import duty calculator
Medium SERP difficulty
Australian Import GST and Duty: The Basics
Australia's customs system is administered by the Australian Border Force (ABF). For goods from China, the ChAFTA free trade agreement eliminates most duties — making Australia one of the most favorable import markets for Chinese goods. GST at 10% still applies but is reclaimable by GST-registered businesses.
How Australian Import Costs Are Calculated
Customs Value = CIF (FOB + Freight + Insurance)
Import Duty = Customs Value × Tariff Rate (0% with ChAFTA CO)
GST Value = Customs Value + Import Duty
Import GST = GST Value × 10%
Worked Example: 300 Units of Electronics, China to Sydney
| Item | Calculation | Amount |
|---|---|---|
| FOB Price | AUD $45/unit × 300 units | AUD $13,500 |
| Sea Freight | — | AUD $800 |
| Insurance | ($13,500 + $800) × 0.5% | AUD $72 |
| Customs Value (CIF) | AUD $14,372 | |
| Import Duty | $14,372 × 0% (ChAFTA) | AUD $0 |
| GST (10%) | ($14,372 + $0) × 10% | AUD $1,437 |
| Broker Fee | — | AUD $280 |
| Port + Delivery | — | AUD $450 |
| Total Landed Cost | AUD $16,539 | |
| Net after GST ITC | If GST-registered | AUD $15,102 |
| Per Unit | After ITC | AUD $50.34 vs. $45 FOB |
With ChAFTA, the main cost add is freight, GST (reclaimable), and broker fees — not duties.
ChAFTA Duty Rate Staging (2026 Status)
| Category | Pre-ChAFTA Rate | ChAFTA Rate (2026) |
|---|---|---|
| Clothing | 10% | 0% |
| Footwear | 10% | 0% |
| Electronics | 0–5% | 0% |
| Furniture | 5% | 0% |
| Toys | 0–5% | 0% |
| Automotive parts | 5% | 0% |
| Steel products | 5% | 0–5% (some exceptions) |
The certificate of origin requirement is the critical compliance step — without it, MFN rates apply.
The AUD $1,000 Threshold Explained
- Under AUD $1,000 customs value: Goods imported directly (no formal entry, no duty)
- GST on goods under $1,000: Collected by the overseas seller at point of sale (if they are registered for Australian GST)
- Over AUD $1,000: Full formal entry required, duty and GST at border
For bulk importers, virtually all commercial shipments exceed $1,000 and require formal entry.
Key Australian Compliance Requirements
- ABN (Australian Business Number) — required as importer of record; register at abr.gov.au
- GST registration — register if annual turnover exceeds AUD $75,000; allows ITC reclaim
- ISPM15 wood packing — all wooden crates, pallets, and packing must be heat treated and marked
- Biosecurity inspection — budget for mandatory AQIS inspection fees on at-risk goods (food, plants, wood)
- ChAFTA Certificate of Origin — obtain from CCPIT or Chinese customs for duty-free entry
Tips for China Importers
- Look up your HS code first. Your HTS/HS code determines your duty rate. Use hts.usitc.gov (US), trade.gov.uk/tariff (UK), or cbsa-asfc.gc.ca (Canada) — not your supplier's guess.
- Check for Section 301 exemptions. Some products have granted exclusions at ustr.gov. These can eliminate the additional 7.5–25% tariff entirely. Verify before every order.
- First Sale Valuation can lower your duty base. If buying through a trading company, CBP may allow you to declare the factory price (not the middleman price) as the dutiable value — ask your customs broker.
- Get a Binding Ruling for anything uncertain. CBP can issue a written classification ruling at no charge through its binding-ruling process. It can help when your product classification is unclear.
- Keep import records for 5 years. CBP can audit any entry up to 5 years post-import. Store your commercial invoices, packing lists, and entry summaries.