Australian Import Tax Calculator

Build the Customs Value

Enter the established customs value after currency conversion and valuation adjustments. Start with the goods’ price paid or payable, then include required additions such as production assists. The Australian Border Force valuation guidance explains those additions.

For a foreign-currency invoice, establish the customs value using the ABF exchange rate for the day of export, then enter the converted amount. This tool does no currency conversion. Enter additional international freight and insurance separately, excluding costs already in the customs value.

Duty Before Import GST

Estimated duty equals customs value multiplied by your entered duty rate. The example starts at 5%, which is an assumption you can replace. Selecting a goods category does not determine its tariff classification, origin concession or duty rate.

Import GST is 10% of the GST base shown beside the result. For supported shipments, that base is customs value plus estimated duty, additional international freight and insurance. The freight and insurance must cover transport to the place of consignment in Australia.

The ABF import GST rules also include wine tax where payable. This calculator excludes wine, other alcohol, tobacco and goods with additional dumping, countervailing or specific duties. It assumes a wholly taxable importation with an ad valorem duty rate.

A domestic invoice’s GST-inclusive amount already contains its GST. The import GST base is a separate customs calculation before adding import GST. Entering an invoice total with freight and tax already included can count those amounts twice.

A Shipment Worked Through

A fictional importer has a customs value of $12,480, additional freight of $900 and insurance of $96. At the entered 5% rate, estimated duty is $624. The GST base is $12,480 + $624 + $900 + $96 = $14,100.

Import GST is $1,410, so estimated total import taxes are $2,034. These are the starting figures shown by the calculator. With duty changed to 0%, the GST base becomes $13,476 and displayed GST and total import taxes each become $1,348.

Duty and GST estimates round to cents before the total is added. Displayed estimates use whole dollars, so rounded component figures can differ from the rounded total by a dollar.

Car Import Components

Choose Car to enter a luxury car tax amount established separately. Enter zero if you have established that none is payable. The calculator adds this LCT to duty and GST without including it in the GST base.

For a fictional car, enter $80,000 customs value, $2,000 freight, $500 insurance and a 5% duty rate. Duty is $4,000 and the GST base is $86,500. Import GST is $8,650. With separately established LCT of $2,500, estimated total import taxes are $15,150.

LCT thresholds and exemptions require a separate calculation. Vehicle inspection, import approval, biosecurity, broker fees and registration costs are outside this tax estimate. Supplying the vehicle’s costs therefore does not produce a customs-clearance quote.

Import Duty and GST

Here, duty means Australian customs duty calculated from an entered customs value and percentage rate. A zero duty rate still leaves GST on a taxable importation. Establish any low-value concession or non-taxable treatment before using this calculator.

The result estimates tax liability before any GST-credit entitlement or deferred-payment arrangement. It excludes clearance charges and the purchase price of the goods. Your entries stay in this browser page and are not sent or saved.