FAQ: Australian Goods Tax (GST)

By Renata on Monday, April 17, 2023

Australian tax changes for low value goods

An item with a customs value over AUD $1,000 will be taxed at the border under existing importation rules. Therefore, we do not charge GST at the point of sale. Items with a customs value under A$1,000 will be taxed at the point of sale

Effective from 1 July 2018, Australian goods and services tax (GST) will apply to sales of low value goods (below AUD 1000) imported by consumers into Australia. UK businesses selling to Australian consumers will be obliged to charge GST if they generate more than AUD 75,000 in B2C gross sales revenue per annum. They will need to register with the Australian Taxation Office and charge GST at the point of sale.

The import threshold of AUD 1,000 remains in place and goods in a consignment over this amount will be subject to normal border reporting, duty and tax collection processes. This means that Customs duty continues to be exempted for shipments under this threshold, and specifically B2B imports will continue to be GST exempt.

For more information on the changes, exemptions, and how businesses can register for an ARN, visit the ATO website. You can also contact the ATO via email at AustraliaGST@ato.gov.au or directly on +61 2 6216 1111 between 8.00am to 5.00pm (UTC+10:00), Monday to Friday.