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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇦🇺 Australia

CUSTOMS AUTHORITYAustralian Border Force (ABF)
STANDARD VAT10%
DE MINIMIS (USD)US$680

De Minimis Threshold

THRESHOLD (USD)

US$680

LOCAL CURRENCY

AUD $1,000

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Goods valued at AUD $1,000 or less are generally duty-free (customs duty relief). However, GST (10%) now applies to all low-value imported goods as of 1 July 2018 — overseas sellers/platforms must register to collect GST if their Australian revenue exceeds AUD $75,000.

As of: 2018-07-01

VAT / GST on Imports

10%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Incoming Passenger Card (for travelers)
02Import Declaration (SAD — Self-Assessed Clearance for goods AUD $1,000–$10,000)
03Full Import Declaration (for goods over AUD $10,000)
04Commercial Invoice
05Packing List
06Airway Bill or Bill of Lading
07Biosecurity Import Conditions (BICON) permits (as applicable)
08Certificate of Origin (for FTA preference — AUSFTA, CPTPP, etc.)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Food (all food items must be declared; many require biosecurity permits)
  • Plants and plant materials (must be declared; import conditions apply)
  • Animals and animal products (biosecurity conditions apply)
  • Certain medications and therapeutic goods (TGA approval required)
  • Firearms and weapons (import licence required)
  • Certain chemicals and hazardous substances
  • Cultural and heritage items (permit may be required)

Prohibited Import Categories

  • Illicit drugs and psychotropic substances
  • Weapons (automatic/semi-automatic firearms, prohibited weapons)
  • Pornographic material involving minors
  • Products from endangered species without CITES permits
  • Steroids and human growth hormone without prescription
  • Certain biological agents and pathogens
  • Nazi propaganda and similar hate material

Special Notes

  • 01Australia has extremely strict biosecurity laws — failure to declare food, plant, or animal products can result in large fines (up to AUD $420,000) or imprisonment.
  • 02Incoming Passenger Card (IPC) must be completed by all arriving travelers.
  • 03The Therapeutic Goods Administration (TGA) regulates medicine imports.
  • 04Australian Customs Act 1901 and Biosecurity Act 2015 govern imports.
  • 05Wood, straw, and certain packing materials must be declared.
  • 06GST (10%) and Wine Equalisation Tax (WET) may apply to imports.

Documented Import Rules

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Australia.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog