To use WWCF’s Customs Duty & Australian Import Tax Calculator, simply enter:
Once combined, it will automatically calculate the customs duty and the import goods & service tax (GST) liability amounts
Aside from the fees listed in the calculator, importing via air freight may also incur the following fees:
As with air freight, in some cases, you may incur additional fees with sea freight depending on what you are importing, including:
Additional charges are not payable on every shipment and will depend on the type of goods imported, the shipping method used, and whether any inspections, treatments or additional services are required. These costs are separate from standard Australian Border Force (ABF) and Department of Agriculture, Fisheries and Forestry (DAFF) government charges.
Consignment Value | Australian Border Force Import Processing Charge (IPC) Fees | Biosecurity Cost Recovery Charges (ABF /DAFF) | Total |
Under $1000 (per entry) (Air) | $0 | $0 | $0 |
Under $1000 (per entry) (Sea) | $0 | $0 | $0 |
Under $10,000 (per entry) (Air) | $50 | $46 | $96 |
Under $10,000 (per entry) (Sea) | $50 | $68 | $118 |
Over $10,000 (per entry) (Air) | $152 | $46 | $198 |
Over $10,000 (per entry) (Sea) | $152 | $68 | $220 |
A ‘per entry’ charge applies once per Import Declaration lodged, ie, per customs entry. An Import Declaration is made each time goods are formally declared to the ABF for clearance. One shipment = one entry = one IPC. It’s not per item, or per container, or per consignee – it’s per lodgement event.
This calculator uses the FOB (Free On Board) value of your goods, together with freight and insurance costs, to estimate customs duty, GST and other import-related charges.
For GST purposes, Australian import charges are generally calculated using the CIF value (Cost, Insurance and Freight) plus any applicable customs duty. As a result, the total landed cost of importing goods is often higher than the invoice value alone.
The estimates generated by this calculator are indicative only and may change without notice. Fees are based on Australian Border Force schedules and other government charges applicable at the time of publication.
Quotations received using our calculator are an estimated indication only and are subject to change with or without notice. Fees are correct at the time of printing based on Australian Border Force’s 2026 Schedule of Fees.
All prices on our calculator are in Australian dollars (AUD). Where goods are purchased in a foreign currency, the Australian Border Force may apply a different exchange rate when assessing the customs value of the goods.
This calculator applies a standard 5% customs duty rate for illustrative purposes. Actual duty rates may vary depending on the tariff classification (HS Code), country of origin and any applicable free trade agreement. Some goods may attract a lower rate, a higher rate, or no customs duty at all.
Australian import duties are calculated based on the customs value of your goods, which is determined using the FOB method (Free on Board). This means the value includes the price of the goods (FOB), Customs duty is then applied to this FOB value at a rate determined by the product’s classification under the Harmonised System (HS code), which is used to identify the type of goods being imported.
Once customs duty is calculated, Goods and Services Tax (GST) is applied at 10% to the total dutiable value, which includes the CIF value plus any customs duty payable. In some cases, additional import processing or clearance fees may also apply depending on whether the shipment arrives by air or sea and the total customs value. Final amounts can vary depending on classification, origin of goods, and the applicable duty rate set by the Australian Border Force.
Customs duty is calculated first
FOB value × duty rate = customs duty
CIF value is then calculated
FOB + freight + insurance = CIF value
CIF value + customs duty = dutiable value
GST is applied
Dutiable value × 10% = GST
Total tax payable
Customs duty + GST = total tax payable
Here’s a situation in which an Australian small business is bringing in electronics from China, and how fees would generally be calculated in 2026.
FOB / Customs Value: $7,500 + Freight: $800 + Insurance: $150 = CIF Value: $8,450
To get a final figure – Customs Duty: $375 + GST: $882.50 + Processing Fee: $118 = Total Fees: $1,375.50
In this example, a company is importing machinery by sea freight from the United States into Australia. Many US-origin goods qualify for 0% customs duty under the Australia-United States Free Trade Agreement (AUSFTA), provided the relevant origin requirements are met.
FOB / Customs Value: $12,000 + Freight: $1,200 + Insurance: $300 = CIF Value: $13,500
To get a final figure – Customs Duty: $0 + GST: $1,350 + Processing Fee: $220 = Total Fees: $1,570
Note: These examples are simplified. They assume the stated customs duty rate applies, but actual duty depends on the tariff classification, HS Code, country of origin and any applicable free trade agreement.
Import duty, GST and government charges can vary significantly depending on the goods being imported, their tariff classification, country of origin and available duty concessions. While many goods attract a standard 5% customs duty based on the FOB (Free On Board) value and 10% GST based on the taxable importation value, not every shipment is treated the same.
Before your cargo arrives, speak with our customs brokerage team. We can review your shipment, identify opportunities to reduce duty (excluding alcohol and tobacco), confirm applicable charges and help you avoid costly surprises at the border.
Contact us today for expert advice on complex, commercial and high-value imports.
While there are standard calculations that can help you to work out the cost of your imports, there are some additional import guidelines below that may need to be considered.
Common items for personal import include clothing, electronics and sporting goods.
Commercial imports are always subject to GST regardless of value. The duty rate depends on HS code classification (0-10% range typical) and there are higher processing fees for commercial entries. Commercial imports require a valid ABN and business import registration.
A 5% duty on passenger vehicles applies for vehicles under 30 years old. A Luxury Car Tax may apply (33% on value above threshold) will apply for cars with a total landed value exceeding $80,567 (or $91,387 for cars that are fuel efficient) in 2026.
There are also additional factors to take into account, such as the country of import, SEVS/RAWS compliance, registration and insurance.
Goods imported under Status of Forces Agreements (SOFAs) are exempt from Import Processing Charges (IPCs). This exemption applies only to goods imported specifically under an eligible SOFA and covered by the relevant Customs Tariff Act by-laws.
Goods imported under SOFAs may also be exempt from customs duty and GST, depending on the applicable agreement and legislative provisions. Please note that Department of Agriculture, Fisheries and Forestry (DAFF) biosecurity, inspection and quarantine charges may still apply.
Common categories with elevated duty rates:
Tobacco: $2,445.26 + per kilogram or $1.52 per individual cigarette (extremely high)
Goods from FTA countries may qualify for reduced or zero duty, and require Certificate of Origin documentation. In 2026, Australia has bilateral free-trade agreements with 15 countries, including USA (AUSFTA), China (ChAFTA), Japan (JAEPA), as well as RCEP, AANZFTA, CPTPP (Trans-Pacific Partnership) and PACER Plus. Negotiations recently concluded in March 2026 for the Australia-European Union Free Trade Agreement, but are not yet in force as of June 2026.
ABF (Australian Border Force) | The Australian government agency responsible for managing customs, border security and the collection of import duties, taxes and processing char ges. |
Anti-Dumping Duty | An additional duty that may apply to certain goods imported into Australia where dumping measures have been imposed. |
Biosecurity Cost Recovery Charges | Government charges applied by DAFF to recover the costs of inspecting, assessing and managing biosecurity risks associated with imported goods. |
Brokerage Fee | A fee charged by a customs broker for preparing and lodging import declarations and managing the customs clearance process. |
CIF (Cost, Insurance and Freight) | The total value of imported goods including the cost of the goods, international freight and insurance. It is commonly used when calculating GST on imports. |
Consignment Value | The declared value of goods being imported in a single shipment. This value helps determine applicable customs requirements, charges and reporting obligations. |
Country of Origin | The country where goods were manufactured, produced or substantially transformed. Origin can affect duty rates and free trade agreement eligibility. |
Customs Duty | A government tax applied to certain imported goods. The rate depends on the product’s tariff classification and country of origin. |
Customs Value | The value used by the Australian Border Force to calculate customs duty. For most imports, this is generally the FOB value of the goods. |
DAFF (Department of Agriculture, Fisheries and Forestry) | The government department responsible for biosecurity inspections, import permits and managing risks to Australia’s agriculture and environment. |
Dutiable Value | The value used by the Australian Border Force to calculate customs duty, generally based on the customs value of the imported goods. |
Electronic Processing | Refers to import declarations and customs documentation submitted digitally through approved Australian customs and cargo reporting systems. |
FOB (Free On Board) | The value of the goods plus all costs incurred up to loading onto the vessel or aircraft in the exporting country. It excludes international freight and insurance. |
Free Trade Agreement (FTA) | An agreement between Australia and another country that may reduce or eliminate customs duty on eligible imported goods. |
Free Trade Agreement (FTA) Certificate | Documentation used to support a claim for reduced or duty-free treatment under an applicable free trade agreement. |
GST (Goods and Services Tax) | A 10% tax applied to most imported goods, calculated on the taxable importation value, including freight, insurance and any applicable duty. |
HS Code (Harmonised System Code) | A standardised system of product classifications used worldwide to identify goods for customs, duty, tariff and trade reporting purposes. |
Import Declaration | The customs document lodged with the Australian Border Force to declare imported goods and calculate duties, taxes and charges. |
Import Duty | Another term for customs duty, being the tax applied to certain imported goods based on their classification and origin. |
Import Processing Charge (IPC) | A government fee charged by Australian Border Force for processing import declarations and customs clearances. |
Import Taxes | A general term covering customs duty, GST and other government charges that may apply when goods are imported into Australia. |
Landed Cost | The total cost of importing goods, including the purchase price, freight, insurance, duty, GST and other import-related charges. |
Per Entry | Charged for each individual customs import declaration lodged, regardless of how many items are included within that shipment. |
Processing Fee | A fee charged by government agencies for assessing, processing or clearing imported goods through customs and biosecurity requirements. |
Tariff | The duty rate applied to imported goods based on their tariff classification, country of origin and any applicable trade agreements. |
Tariff Classification | The process of assigning the correct HS Code to imported goods, which determines applicable duty rates and import requirements. |
Taxable Importation Value (TIV) | The value used to calculate GST on imports. It generally includes the customs value, international freight, insurance and any applicable duty. |
HS Codes, or Harmonized System codes, are a globally recognised classification system for traded goods. They are 6-8 digit codes that are used internationally and determine duty rates for specific items. Australia uses 8 digit codes – with 2 additional national numbers.
If you need to find an HS Code for your item, you can look at the Australian Border Force Tariff Portal and search by description, or the Customs Tariff Act 1995 Schedule 3. Finding the right HS code isn’t always straightforward, especially with complex goods. If you need additional assistance, or just don’t have time, our licensed customs brokers can classify items for you.
The ‘standard’ 5% ‘general tariff’ is just an average. Actual rates vary by commodity, which our HS chart below demonstrates.
HS Code | Description | Typical Duty Rate |
8517.62 | Smartphones | 0% |
6203.42 | Cotton pants | 5% |
8428.20 | Pneumatic lifting equipment | 0% |
9403.60 | Wooden furniture | 0% |
6403.99 | Leather footwear | 5% |
Our calculator uses the standard 5% general tariff rate for estimation purposes. For precise duty rates on your specific goods, contact our licensed customs brokers for professional HS code classification and tariff advice.
Importing goods can vary from quite straightforward to highly complex. There are times when it’s fairly simple to do it yourself, and other times when enlisting professional help is recommended.
For many simple imports, or if you have some experience importing, self-clearing is a great option that is highly cost-effective. The following list has items that are generally a stress-free experience.
If you have time to learn customs procedures, it won’t take too long to understand, but if in doubt, it’s always worth getting professional advice.
Complex imports requiring professional expertise:
The other great advantage of using a professional customs broker – apart from saving time, is that they will ensure all the compliance boxes are ticked along the way, making your import journey smooth and stress-free.
Licensed customs brokers:
For one-off personal imports, our calculator is perfect. For business imports or complex goods, the cost of errors far exceeds the cost of using a professional broker.
If you are looking for a reliable customs clearance agent that can streamline your freight forwarding process and save you time and money, then look no further than WWCF! For over 40 years, we have been providing exceptional freight forwarding and customs clearance services to clients of all sizes and industries.
Our team of highly skilled customs brokers works closely with the Australian Border Force and the Department of Agriculture and Water Resources to obtain clearances for your shipments cost-effectively. Plus, with our Australia-wide network of local transport professionals, we can ensure on-time delivery across the nation.
For goods with a value of AUD$1,000 or less that are imported, there is typically no requirement to pay import duties or taxes. However, this rule does not apply to alcohol or tobacco imports.
For goods exceeding the value of AUD$1,000, it is necessary to submit an Import Declaration for your shipment. This process incurs a processing charge, and in addition, you will be obligated to pay duties and taxes.
When you import goods into Australia, GST is generally payable, with a few exemptions such as some low value goods purchased from overseas suppliers. GST is generally calculated on the customs value plus shipping, insurance and any applicable duties. The figure that GST is calculated on is often referred to as the CIF (Cost, Insurance and Freight).
CIF (Cost, Insurance and Freight) value is the total value of the goods being shipped, including the purchase price, international shipping and insurance amounts.
Import duties for electronic items into Australia can vary based on their HS Code. There are a number of items such as laptops, phones and tablets that are generally duty free, but other items may attract a duty. It’s important to always check the product classification before importing. GST is usually payable even if duty is not.
In some cases, yes, you can apply for a refund if you have overpaid customs duty or GST, but you’ll need to make an application to the ABF within a set timeframe, and meet eligibility criteria.
If you underpay import duties or GST, the ABF will generally send an invoice for the shortfall. Interest or penalties may apply, and enforcement action may be taken if amounts have been deliberately underpaid.
Not always, no. Small personal imports are generally quite straightforward. It’s generally a good idea to speak to a customs broker if you are unsure about the steps to take, or are managing higher value, complex or less standard imports.
