GST -Import Goods & Service Tax Australia

Paying GST on imports  gst tax

The Australian Customs Service (Customs) collects GST on taxable goods imported into Australia.

The GST payable is 10% of the value of the imported product.

  • The value of the product is the sum of,the customs value of the goods & any customs duty payable.
  • Plus the amount paid or payable to transport the goods to the port or airport in Australia (or the place in Australia to which goods are posted)
  • Plus the insurance cost for that transport, and or any wine equalization tax payable.

When do you pay GST on imports?

Generally, GST is payable before the goods are released by Customs &The GST is paid at the same time, as your import duty.


Can you defer the payment of GST on imported goods?

YES -If you are an importer and registered for GST, you may be able to defer the payment of GST by participating in the deferred GST scheme.

The scheme allows you to defer the payment of GST on taxable importations until the first activity statement you lodge after the goods were imported into Australia.

You need  to meet certain eligibility criteria to participate in the scheme.