Retail markets · AUD 1,000 + 10% GST
Australia
AUD 1,000 duty threshold, with GST on low-value goods collected by suppliers at checkout.
Key facts
| Currency | AUD |
|---|---|
| GST | 10% |
| De minimis | AUD 1,000 customs value |
| GST on low-value goods | Collected by GST-registered suppliers at checkout |
| Duty basis | Customs value, normally goods plus freight and insurance |
| Marketplaces | Amazon.com.au, eBay.com.au, Etsy, Temu, Shopify |
| Last verified | 2026-10-17 |
The AUD 1,000 line
Australia charges no customs duty on consignments valued at AUD 1,000 or less. Above that line, duty applies at the tariff rate and GST applies at the border. The threshold is assessed on the customs value, which normally includes freight and insurance, so a shipment close to the line can cross it on shipping cost alone.
Low-value goods are not tax-free. GST at 10% applies to goods valued at AUD 1,000 or less, but it is collected by GST-registered overseas suppliers at the point of sale rather than by customs. A seller that is not registered is not collecting it — which is a compliance gap, not a price advantage.
What counts in the customs value
Australian customs value is generally the CIF value: goods, international freight and insurance. If freight is quoted separately, it still counts. Currency conversion is done at the rate applied by the border authority, so an AUD price calculated at a different rate can disagree with the assessment.
For a seller, the practical rule is to model landed cost on goods plus freight plus insurance, then add duty and GST. A price built on the goods value alone is optimistic in every market, but especially where the threshold is assessed on CIF.
Frequently asked questions
Do I pay GST on a AUD 500 parcel?
Yes, GST at 10% applies. It is collected by GST-registered overseas suppliers at checkout under the low-value goods regime rather than by customs at the border.
Does the AUD 1,000 threshold include shipping?
The customs value normally includes international freight and insurance, so yes — shipping can push a shipment over the line.
Ask a compliance question
Free first answer by email. Tell us the destination, the product and the channel — we will point you to the rule and the official source. No obligation, no sales sequence.