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Customs duty and GST

Import Business Customs duty Payment GST

You may have to pay Customs duties, and GST of 15%, on anything you import.

There are four 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.

Tariff rulings

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.