GST Basics
GST is 10% on most imported goods.
Calculation
GST = (CIF Value + Customs Duty) × 10%
When GST Applies
- •On all taxable imports
- •Paid at time of customs clearance
- •No GST on duty-free goods under ChAFTA
Exemptions
Some goods are exempt:
- •Basic food items
- •Medical supplies
- •Educational materials
Payment
GST is paid to ABF along with duties.
ABN Requirements
Businesses registered for GST can claim input tax credits in their BAS.
Tips
- •Include GST in landed cost calculations
- •Register for ABN if importing regularly
- •Keep records for BAS lodgement
Customs Duty Calculator | Contact Us
How Spotyard Helps
Our licensed third-party broker partners and compliance team handle:
- •HS code validation, tariff concession checks, and valuation memos
- •DAFF biosecurity submissions, inspection bookings, and audit support
- •Automated duty/GST calculations synced with your BAS workflow