AU / LOW-VALUE REGIME

Australia

2 effective-dated events. Status, date range, mode, value basis, and source remain attached to each rule.

Enacted activeEnacted futureAnnounced, not enactedExpired

Enacted · active

Jun 30, 2018 → Not enacted / open-ended

<= AUD 1000

au-low-value-imported-goods-current

Value basis: customs value
Mode: all
Transaction: commercial_sale
Legal timezone: Australia/Sydney

Duty treatment

No customs duty is generally collected at the border for ordinary low-value goods.

Tax treatment

No import GST is generally collected at the border; a registered seller, marketplace, or re-deliverer may collect 10% sale-side GST.

Required inputs: entry_date, customs_value, product_exclusions, aggregation, seller_gst_collection, marketplace_status

Alcohol and tobacco are excluded; sale GST must not be mislabeled as import GST.

Official source 1 ↗

Enacted · active

Jun 30, 2018 → Not enacted / open-ended

> AUD 1000

au-imports-above-1000

Value basis: customs value
Mode: all
Transaction: commercial_sale
Legal timezone: Australia/Sydney

Duty treatment

Applicable tariff duty and processing or other charges apply.

Tax treatment

Import GST applies on the value of taxable importation, including customs value, duty, international transport and insurance, and applicable wine tax.

Required inputs: entry_date, customs_value, origin_country, tariff_classification, preference_claim, international_transport, insurance, product_exclusions

Excluded low-value goods use this border pathway even when their customs value is at or below AUD 1,000.

Official source 1 ↗