Customs Duty & Import GST Calculator
Calculate Australian customs duty and import GST on international goods. Includes FTA presets and GST credit calculations.
Country / FTA Quick-Fill
Australian Customs Duty and Import GST
Australian customs duty is calculated on the CIF value (Cost of goods + Insurance + Freight to Australia). The general rate of duty is 5% for most goods, though many items from FTA partner countries (USA, NZ, UK, Singapore, Japan, Korea, and others) enter at 0%. Import GST of 10% is then applied to the CIF value plus any duty payable. Importantly, import GST paid at the border is reclaimable as an input tax credit on your next BAS, just like domestic GST on purchases - so the true cost to a GST-registered business is only the duty amount and the time value of the GST paid until claimed back. Goods valued under AUD $1,000 are generally exempt from duty and GST when imported by individuals, but this threshold does not apply to commercial importers using a customs broker.
For reference only. Exchange rates are indicative - use actual rates from your bank or customs broker. Learn about AP Automation
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About Australian Customs Duty and Import GST
When goods are imported into Australia, the Australian Border Force (ABF) assesses customs duty based on the CIF value - that is, the Cost of the goods plus Insurance plus Freight to the Australian port. The general rate of duty is 5% for most manufactured goods, though tariff rates vary by product classification under the Harmonized System (HS code).
Australia has Free Trade Agreements (FTAs) with numerous countries that reduce or eliminate customs duty. Key FTAs include AUSFTA (USA), ANZCERTA (NZ - all goods at 0%), AUKFTA (UK), ChAFTA (China), JAEPA (Japan), KAFTA (Korea), and AANZFTA (ASEAN nations). To claim preferential FTA rates, you generally need a Certificate of Origin or declaration from the exporter.
Import GST of 10% is calculated on the customs value plus any duty payable. Critically, for GST-registered businesses, import GST is fully reclaimable as an input tax credit on your BAS (reported at label 7A - Deferred GST, if using the Deferred GST Scheme, or claimed via import declarations). This means the real cost of importing is the duty amount plus the time-value of the GST until you claim it back.
How to use this calculator
- Enter the goods value in the supplier's currency and select the currency.
- Adjust the exchange rate if needed (defaults are indicative only).
- Enter freight and insurance costs in AUD.
- Select the applicable duty rate - use country presets for FTA rates or enter a custom rate.
- Review the full landed cost breakdown including reclaimable GST credit.
What is the Deferred GST Scheme?
The Deferred GST Scheme allows approved importers to defer payment of GST on imported goods from the time of importation to the next BAS lodgement. Instead of paying GST at the border (which ties up cash), you report it on your BAS and claim the credit simultaneously - resulting in no net cash outflow for the GST component. Most businesses importing regularly should apply for this scheme through the ATO.
See how Pulsify automates import invoice processing →Automate your import invoice processing
Pulsify captures customs entries, matches duty and GST to supplier invoices, and syncs landed costs to your ERP.