Imports Customs and G.S.T in Australia

Australia has a broad based consumption tax of 10 percent which is payable by the importer on taxable importations of goods. This 10 percent will be based upon a taxable value and that value will be determined as follows being the sum of:

• The customs value of the goods (Based on F.O.B or F.C.A)
• The amount paid or payable to transport the goods to Australia and to insure the goods for that transport
• Any customs duty (including dumping duty) payable on the importation of the goods

What is not taxable?

The following list of goods are covered by Schedule 4 of the Customs Tariff Act 1995 are GST exempt as follows:

• Item 17 Goods exported and returned unaltered
• Item 18A goods previously imported in Australia and returned after repair overseas free of charge under a warranty
• Item 18B Goods supplied free of charge under a warranty to replace goods previously imported into Australia
• Item 18C Good supplied free of charge as part of a global product safety recall
• Item 23A Goods, as prescribed by by-law, that have been donated or bequeathed by a person or organisation domiciled or established outside Australia to an organisation established in Australia for the purposes of performing work of a philanthropic nature
• Item 24 Goods under a will or intestacy
• Item 25A Trophies won outside Australia, as prescribed by by-law
• Item 25B Decorations, medallions or certificates awarded outside Australia for presentation or competition in Australia, as prescribed by by- law
• Item 25C Trophies or prizes sent by donors resident outside Australia for presentation or competition in Australia, as prescribed by by - law
• Item 32A Goods as prescribed by by-law, on which no duty is payable and in respect of which in the opinion of the CEO, the value is insubstantial. Gives concessions to sales tax only goods as follows: covers postal (non postal) goods if the total value of the consignment doesn’t exceed $1000(parcel post) goods if the total value of the consignment doesn’t exceed $1,000.00 (air & seafreight) $250.00 and combined duty and GST doesn’t exceed $50.00, $200.00 gift concession; education concession, exhibition goods
• Item 32B Goods, as prescribed by By-Law, which in the opinion of the CEO, the amount of duty payable and value are insubstantial. Covers postal (non postal) goods if total value of the consignment doesn’t exceed $1,000.00 ($250.00) and combined duty and GST doesn’t exceed $50.00; $200.00 gift concession educational concession, exhibition goods
• Item 33A Calendars, catalogues, overseas travel literature, overseas price lists and other overseas printed matter, as prescribed by by-law. Applies to various overseas tourism advertising material
• Item 34 Container, as prescribed by by-law
• Item 64 Goods, as prescribed by by-law, imported by or on behalf on non-Australian Olympic and Paralympic Family members, as defined by by-law, for use in certain events
• Goods imported or purchased by overseas travellers and are covered by item 15 to Schedule 4 to the Customs Tariff Act 1995 (42.15)
• Goods that would have been GST free (eg. basic foodstuffs, medical aids and appliances) or input taxed if they had been a supply Sec.13-10(b)

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