Customs Duty Calculator Australia
Estimate your Australian import duty, GST, and total landed cost in seconds. Enter the goods value (AUD), shipping, and select a product category — the calculator applies the correct duty rate and calculates GST.
How Australian Customs Duty Works
When you import goods into Australia valued at over AUD 1,000, you must pay customs duty and GST to the Australian Border Force (ABF) and the Australian Taxation Office. The calculation follows a standard formula used by customs brokers, freight forwarders, and importers across the country.
The Formula: Customs Value (goods + shipping + insurance) × Duty Rate = Duty Payable. Then (Customs Value + Duty) × 10% GST = GST Payable. Total Landed Cost = Customs Value + Duty + GST.
Goods valued at AUD 1,000 or less (the Low Value Threshold) generally enter duty-free and GST-free, except for alcohol, tobacco, and some other excise-equivalent goods.
Worked Example: Importing Clothing from China
You import AUD 8,000 worth of clothing from China with AUD 600 shipping and insurance:
- Customs Value (CIF): AUD 8,000 + AUD 600 = AUD 8,600
- Duty (5% for textiles): AUD 8,600 × 5% = AUD 430
- GST (10% on CIF + Duty): (AUD 8,600 + AUD 430) × 10% = AUD 903
- Total Landed Cost: AUD 8,600 + AUD 430 + AUD 903 = AUD 9,933
Note: If you're importing under the China-Australia Free Trade Agreement (ChAFTA) and the goods qualify as originating from China, the duty rate may be 0% instead of 5%. Always check the specific FTA provisions for your goods.
Duty Rates by Product Category
| Product Category | Typical Duty Rate |
|---|---|
| Computers, Phones, Electronics | 0% |
| Books, Printed Matter | 0% |
| Pharmaceuticals | 0% |
| Clothing, Textiles | 5% (some up to 10%) |
| Footwear | 5–10% |
| Furniture | 5% |
| Motor Vehicles | 5% |
| Machinery | 0–5% |
| Toys, Games | 5% |
| Food & Beverages | 0–5% |
| Alcohol | Duty + Excise (complex) |
| Tobacco | Duty + Excise (complex) |
Rates shown are estimates for general guidance. Actual rates depend on the specific HS tariff classification. Use the ABF Integrated Cargo System for binding determinations.
What Is the Low Value Threshold?
The Low Value Threshold (LVT) of AUD 1,000 means goods valued at AUD 1,000 or less are generally not subject to customs duty or GST when imported by an individual. However:
- Alcohol and tobacco products have no threshold — duty applies at any value
- The threshold is based on the Customs Value (excluding shipping and insurance for this test)
- Multiple shipments of the same goods to split value may be investigated under anti-avoidance rules
Frequently Asked Questions
Australian customs duty is calculated as a percentage of the Customs Value (goods + shipping + insurance). The percentage depends on the HS tariff classification. GST of 10% is added on top of (Customs Value + Duty). Total = Customs Value + Duty + GST.
Goods valued at AUD 1,000 or less (low value threshold) are generally duty-free and GST-free. Alcohol and tobacco have no threshold — duty applies at any value.
Yes. Australia has FTAs with China, Japan, South Korea, the USA, Singapore, Thailand, Malaysia, Indonesia, the UK, and the CPTPP. Goods originating from these countries may qualify for reduced or zero duty rates. You'll need a Certificate of Origin to claim preferential rates.
Yes. GST is calculated on the CIF Value which includes cost, insurance, and freight. So shipping costs are part of the taxable value for both duty and GST. The formula: Duty = CIF × Rate, then GST = (CIF + Duty) × 10%.
If the goods value is AUD 1,000 or less, no customs duty or GST is payable, and no formal customs entry is required. However, if you import alcohol, tobacco, or excise-equivalent goods, the threshold does not apply.
Disclaimer: This calculator provides estimates only. Actual duty rates depend on HS tariff classification, country of origin, and applicable free trade agreements. Contact a licensed customs broker for binding tariff advice.