Clearing goods through Australian customs

Any goods imported into Australia may be subject to Customs duty and/or GST and other taxes.



The duty is calculated on the Customs value (basically the price paid for the goods converted to Australian dollars at the date of export). The GST is calculated on the Customs value plus the cost of international transport and insurance plus the duty plus, where applicable, Wine Equalisation Tax. Add these amounts together and the GST payable would be 10% of total. Examples of how to calculate GST are provided in the Documentary Import Declaration Comprehensive Guide.



All consignments that are over $1,000 in value must be entered via an