How to Export to Australia in 2026: Duty, 10% GST, Biosecurity and FTAs

Duty and GST: how the import cost is calculated

Each product is classified under Australia's Customs Tariff; most goods have a general rate of 5% or are free, and goods from free trade agreement partners may get lower or zero rates with proof of origin. Duty is charged on the customs value, which the Australian Border Force defines without the cost of freight and insurance from the place of export to Australia.

GST of 10% is then charged on the value of the taxable importation: the customs value plus the duty, the international transport and insurance and, for wine, wine equalisation tax. Example with an illustrative 5% duty rate: customs value A$20,000, duty A$1,000, freight and insurance A$1,500, GST 10% of A$22,500 = A$2,250, so A$3,250 in duty and GST before the import processing charge and broker fees.

Import declaration, low-value goods and who imports

For consignments over A$1,000, the importer, usually through a licensed customs broker, lodges an import declaration with the ABF and pays duty, GST and an import processing charge before the goods are released. The charge for an electronic declaration was A$50 for goods valued from A$1,000 to A$10,000 and A$152 for A$10,000 or more on the ABF's page updated in August 2026.

Most goods worth A$1,000 or less clear on a self-assessed clearance declaration with no duty or GST at the border; tobacco and alcohol are exceptions. Instead, overseas sellers and marketplaces whose sales to Australian consumers reach A$75,000 in 12 months must register for GST and charge 10% at the point of sale. A business that sells DDP to Australian customers needs an Australian importer or must arrange its own importer set-up and broker.

Biosecurity: packing, timber and container rules

Australia's biosecurity rules apply in addition to customs. Check the import conditions for each product in the Department of Agriculture, Fisheries and Forestry's BICON database, which shows whether a permit, treatment or certificate is needed.

• Every container needs a cleanliness declaration: free of soil, grain, snails, insects and plant or animal material inside and out.
• Send an accurate packing declaration covering the container and any timber or straw packing.
• Timber packaging and dunnage must be treated by an approved method, be free of bark and have valid treatment certificates where required (see Triplicate's note on ISPM 15).
• Do not use straw or used food cartons as packing; synthetic foam, plastics, metal frames, inflated dunnage, wood wool and shredded paper are accepted alternatives.
• During the brown marmorated stink bug (BMSB) season, roughly September to April, certain goods shipped from target risk countries need treatment; check the department's seasonal measures before shipping.

Product rules to check before you ship

• Cosmetics: the importer registers with AICIS before importing and every year by 31 August; ingredient labels follow the cosmetics information standard, and primary sunscreens are TGA medicines (see Triplicate's note on cosmetics in Australia).
• Consumer goods: mandatory safety and information standards enforced by the ACCC apply to many products, such as toys, children's products and products with button batteries.
• Food: imported food must meet the Australia New Zealand Food Standards Code and biosecurity conditions, and may be inspected under the Imported Food Inspection Scheme.
• Electrical goods, therapeutic goods and chemicals have their own regulators and registration rules.

Free trade agreements and proof of origin

Australia has 19 free trade agreements in force, including those with New Zealand, Singapore, the United States, Thailand, Chile, Malaysia, Korea (KAFTA), Japan (JAEPA), China (ChAFTA), Hong Kong, Peru, Indonesia (IA-CEPA), India (ECTA), the United Kingdom and the UAE (CEPA, 2025), plus AANZFTA, the CPTPP, RCEP and PACER Plus. To claim a preferential rate, the importer needs proof of origin under the agreement used, such as a certificate of origin or an origin declaration, and the goods must meet its rules of origin.