The Department of Home Affairs collects GST on taxable importations. The GST payable is 10% of the value of the taxable importation.

The value of taxable importation is the sum of:

• 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 equalisation tax payable.

Generally, GST is payable before the goods are released by Home Affairs.