- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Preferential tariff duty rates
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is Excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Customs-Controlled Areas
- Excise forms and documents
Customs duty and GST
You may have to pay Customs duties, and GST of 15%, on anything you import.
There are three factors which decide whether you’ll have to pay Customs duties or not:
- the item’s tariff classification
- whether you can apply for a concession
- where the item was made
- where the item was exported from.
We calculate Customs duties based on the Customs value of your item.
You’ll also need to pay GST – this is calculated on the Customs value, plus Customs duty (if applicable) and your shipping and insurance costs.
If you’re not sure which tariff classification applies to your items, you can apply for a Customs tariff ruling. This makes sure you have accurate information about the Customs duty you have to pay, and any concessions that may be available.