GST is payable on most goods imported into Australia. These goods are known as ‘taxable importations’.
GST on taxable importations is payable by businesses and individuals, regardless of whether they are registered for GST.
If you are registered for GST and you import goods as part of your business, you may be able to claim a credit for the GST you’ve paid on those goods.
Paying GST on imported goods
GST on taxable importations is collected by the Department of Home Affairs. The amount of GST payable is 10% of the value of the taxable importation.
To calculate the value of a taxable importation, you add:
- the customs value of the goods
- any customs duty payable
- the amount paid or payable to transport the goods to their place of consignment in Australia
- the insurance cost for that transport
- any wine tax payable.
In most cases, GST is payable before the goods are released by Home Affairs.
If you are importing goods into Australia as part of your business, you can find more information about, GST and imported goods and Common GST errors – importing or exporting goods and services, on the ATO website.
