Australia · GST on imports

Import tax Australia calculator with GST and duty

Have the GST cash ready before the broker lodges the entry.

Enter the customs value, duty rate, and freight and insurance to the port to get the VoTI, GST at 10 percent, the import processing charge, and the cash due at clearance.

Last updated 2026-09-28. Math runs in your browser, no data leaves your computer.

Work in Australian dollars for the whole consignment. The ABF requires the customs value to be expressed in Australian currency, so convert the invoice at the rate your broker will use before you type it in.

Leave a box at zero when it does not apply to your cargo. If you are unsure of the duty rate, the China to US or Australia duty check shows what the Sourzi file holds for the tariff line.

Use the price paid or payable for the goods under sections 154 to 161L of the Customs Act 1901, and add any moulds or tooling you supplied to the factory, since those count too.

Take the rate from the tariff line your broker will declare, and enter the preferential rate only when the origin certificate is in the file.

Enter the dollar amount of any measure on the goods, because the ABF line formula adds it to the base that GST is charged on.

Include freight and insurance to the port on the bill of lading or air waybill, and leave out any part already inside the customs value so it is not counted twice.

Choose non taxable only when the broker will quote a GST exemption code, for example goods that would be GST free if sold in Australia.

Pick yes only if the ATO has approved you for deferral, since otherwise the GST has to be paid before the goods are released.

A documentary declaration costs more in both value bands of the ABF charges table, so pick it only if your declaration really goes in on paper.

The channel sets the biosecurity charge, which the ABF notice sets for air and sea declarations over AUD 1,000 and does not list for post.

Before the booking, screen the name on the invoice. Shipment pre-check is on the paid plans, from USD 59 a month.

General guidance only. Verify against the cited primary sources before you commit to a shipment, declaration, or contract.

How the VoTI and GST are built

GST on an import is not 10 percent of the invoice. The ABF page on GST and other taxes, last updated 1 July 2026, says you pay 10 percent of the value of the taxable importation, and the ATO page on GST and imported goods gives the same list. The tool adds the parts in this order: VoTI = customs value + customs duty + dumping or countervailing duty + transport and insurance to the Australian port, then GST = 10% of the VoTI.

Duty is the customs value times the rate you enter. Wine equalisation tax also sits in the VoTI for wine, and this tool leaves it out, so do not use it for a wine consignment. Luxury car tax is a separate calculation on top of GST and is not covered here either.

The import processing charge follows the ABF table for an import declaration (N10). An electronic declaration pays nothing at or below AUD 1,000, AUD 50 above AUD 1,000 and under AUD 10,000, and AUD 152 at AUD 10,000 or more. Documentary lodgement pays AUD 90 and AUD 192 in the same two bands. The tool reads the band from the customs value you enter; the ABF column is headed consignment value, so confirm the figure with your broker on a value near a band edge.

The biosecurity cost recovery charge is collected by the ABF for the Department of Agriculture, Fisheries and Forestry. ACN 2026/23 sets it at AUD 48 for air and AUD 71 for sea from 1 July 2026 on full import declarations with a customs value over AUD 1,000.

Worked example. GST budgeted on the invoice alone

The booking. A Melbourne importer lands a 40ft container of steel shelving with a customs value of AUD 42,000, freight and insurance to Melbourne of AUD 3,100, and a tariff line that, in this example, carries a 5 percent rate. The finance team sets aside 10 percent of the invoice, AUD 4,200, plus the duty of AUD 2,100, which looks fine on paper.

The failure. GST is charged on the VoTI, which here is 42,000 + 2,100 + 3,100 = AUD 47,200, so the GST is AUD 4,720 and not AUD 4,200. Add the AUD 152 electronic processing charge and the AUD 71 sea biosecurity charge, and the account is AUD 743 short when the broker asks for the money. The goods stay under customs control until it is paid, so the choice is to find the cash that day or let the container sit into storage.

The fix. Run the same numbers through the calculator before the vessel berths. It returns GST of AUD 4,720, duty of AUD 2,100 and charges of AUD 223, a total of AUD 7,043 due at clearance, and that is the figure the importer transfers to the broker. The entry clears on the first lodgement and the container leaves the terminal inside free time.

Want the full landed cost, with the currency converted and the tariff row looked up for you? The AU landed cost calculator carries these numbers through to the door. For the charges alone on a declaration that has no GST question, the import processing charge calculator prices every lodgement type and value band.

Frequently asked

How is GST worked out on goods imported into Australia?

GST is 10 percent of the value of the taxable importation. The ABF GST page (last updated 1 July 2026) sets that value as the customs value, plus any duty payable, plus the international transport and insurance to the place of consignment in Australia, plus any wine tax. The ICS line formula on the same page also adds any dumping and countervailing duty.

What is the value of the taxable importation (VoTI)?

It is the base the 10 percent is charged on, and it is always larger than the invoice. For sea and air cargo the place of consignment is the port or airport of final destination on the bill of lading or air waybill, so the freight and insurance to that Australian port go into the VoTI unless they are already inside the customs value.

How much is the import processing charge in 2026?

The ABF charges page (last updated 13 August 2026) lists AUD 50 for an electronic import declaration between AUD 1,000 and AUD 10,000 and AUD 152 at AUD 10,000 or more. Documentary lodgement costs AUD 90 and AUD 192 in the same two bands, and a declaration at or below AUD 1,000 lodged electronically carries no charge.

Can I claim back the GST I pay at the border?

The ATO says a GST registered business that imports goods as part of its activities may be able to claim a GST credit for the GST paid on those goods. Businesses in the deferred GST scheme pay the import GST on their next Business Activity Statement instead of at clearance, which is why the tool shows the cash due at the border both ways. Read the ATO page on GST and imported goods before you rely on either.

What about goods worth AUD 1,000 or less?

The ATO lists goods other than tobacco, alcohol and bulk orders with a value currently at or below AUD 1,000 as a possible non taxable importation under item 26, and GST on those sales can fall on the overseas seller instead. This calculator is built for full import declarations above that line, so treat any result below it as a check, not a bill.

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Sourzi shows what official files say. It is not customs or legal advice. For a binding answer, ask a licensed customs broker, a CBP ruling or an Australian Border Force Tariff Advice.

File dates and links are on Data sources.