Import Duty and GST for Amazon FBA in Australia: The A$1,000 Threshold, Charges and a Worked Example

When you import stock for Amazon FBA, a consignment over A$1,000 needs a full import declaration and you pay customs duty (set by tariff line), 10% GST and an import processing charge. At or under A$1,000, most goods carry no duties, taxes or charges at the border. GST on an import is 10% of the value of the taxable importation. This is general information, not tax advice; confirm with the ABF, ATO or a licensed customs broker.

What does the A$1,000 threshold change?

The ABF splits imports by consignment value.

Both rows are from the ABF's declarations page. A SAC cannot be used for international mail, and goods that need a permit need an N10 or a long format SAC.

Two traps for FBA sellers. First, the threshold applies to the consignment, so splitting a shipment to stay under A$1,000 is something to discuss with your broker, not assume. Second, the border showing no GST does not remove your own GST obligations when you sell. Your sales on Amazon.com.au are supplies inside Australia, and the GST guide for Amazon sellers covers registration and reporting.

Is FBA stock a low value imported goods sale?

No. Low value imported goods (LVIG) rules apply to offshore supplies of goods worth A$1,000 or less where the supplier delivers or arranges delivery into Australia, and the marketplace operator can be treated as the supplier. Stock you import yourself, store in an Amazon centre and then sell to Australian buyers is already inside Australia when sold, which is outside that Subdivision. See low value imported goods and GST on Amazon and the LVIG glossary entry.

How is customs duty worked out?

Duty is a percentage of the customs value, and the rate depends on the goods' tariff classification. In the Customs Tariff, the general rate is any rate other than a preference-country rate, and rates apply to the value of the goods. There is no single rate for everything. Examples on the ABF's tariff pages: men's cotton coats (6201.30.00) 5%, while wheeled ride-on toys, puzzles and construction sets are Free.

So you need a tariff classification for each product before you can price duty. Ask your supplier for the HS code they use, then have your broker confirm the Australian line. The customs value must be in Australian dollars at the exchange rate on the day of export.

Does ChAFTA lower duty on goods from China?

It can. The China-Australia Free Trade Agreement was signed on 17 June 2015 and entered into force on 20 December 2015. The ABF page does not list the preference rate, because it is set per tariff line. Whether you get it depends on three things:

1. The Australian tariff line has a ChAFTA preference rate.
2. The goods qualify as Chinese originating under the rules of origin. Made in China on a label is not the test.
3. You hold the proof of origin the agreement requires.

DFAT's guidance says a certificate of origin is issued by an authorised body in China and applies to a single shipment. The ABF gives written Origin Advice on whether goods qualify, and aims to issue it within 30 days of receiving all documents. Ask for it before a big order, because the claim is made on the declaration. Do not budget a preference you have not confirmed.

How is GST on imports calculated?

GST is payable on imported goods at 10% of the value of the taxable importation, which is the sum of customs value, any duty payable, the amount paid to transport and insure the goods to Australia, and any wine equalisation tax. GST is paid at the same time and in the same manner as duty. Some goods that would be GST-free in Australia, such as basic food and certain medical aids, are non-taxable importations.

What are the import processing and biosecurity charges?

Source for the table: https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/cost-of-importing-goods/charges/import-processing-charge. The page cites a 2026 increase to the biosecurity charge, so check it again before you budget. Your customs broker will add its own fees, which are not published by the ABF.

Worked example: an A$8,000 sea shipment

This is illustrative. Assume customs value A$8,000, sea freight and insurance A$1,200, and a tariff line at 5%. All amounts in A$.

If the line were Free under ChAFTA, duty would be zero, the value of the taxable importation A$9,200 and GST A$920, for a border total of A$1,041. Broker, freight and port fees are on top. Treat the GST here as a cash-flow item and ask your tax agent whether you can claim it back as a credit. Run per-unit versions in the FBA calculator.

Can you defer GST on imports?

Yes, for certain importers. The ABF says there is provision to defer GST on imports, with the GST paid on the next Business Activity Statement instead of at the border. The ATO's page on the deferred GST scheme lists an ABN, GST registration and monthly BAS lodgement among the eligibility conditions. Confirm the current rules with the ATO or your tax agent before applying. See BAS for Amazon sellers.

What should you do before your first FBA import?

1. Classify each product. Get the HS code from the supplier and the Australian tariff line from your broker, and note any permit or biosecurity condition. Prohibited and restricted goods need permission from the relevant agency. Compliance rules for specific products are in product safety on Amazon Australia.
2. Fix the incoterm and who lodges. Decide whether you or a broker is the declarant, and make the supplier invoice match the goods and values. See shipping from China to Amazon FBA.
3. Ask about ChAFTA. If the goods are made in China, ask for Origin Advice or the proof of origin before the order is placed.
4. Price landed cost per unit. Add duty, import GST, the processing and biosecurity charges, freight, broker fees and prep, then compare with your Amazon fees in the FBA fees guide.
5. Plan the cash. Duty and GST are due before release unless you defer GST, so check what your broker needs from you and when.
6. Keep the paperwork. Commercial invoice, packing list, bill of lading or airway bill, the declaration and the payment record support your tax return and any credit claim.

FAQ

Do I pay GST on goods I import for Amazon FBA? Yes if the consignment is over A$1,000 and the goods are taxable importations: 10% of customs value plus duty plus freight and insurance. At or under A$1,000 most goods have no border GST. Whether you can claim it back is a question for your tax agent.

Is import duty 5% in Australia? Not for everything. Rates are per tariff line. Some lines are 5%, some Free, and a preference such as ChAFTA can lower the rate. Get the line classified before you quote landed cost.

What is the import processing charge? A$0 up to A$1,000, A$50 for electronic lodgement over A$1,000 and under A$10,000, and A$152 at A$10,000 or more.

Does Amazon pay duty and GST for me? Not under what Amazon publishes. With Amazon SEND the partnered carrier pays any duty charged and bills you. See importer of record.

Do I need a customs broker? No, the owner of the goods can lodge, but the ABF encourages first-time or infrequent importers to use a licensed customs broker.

Which exchange rate do I use for customs value? Convert foreign currency into Australian dollars at the rate prevailing on the day of export, not the day the goods arrive in Australia; your broker's software normally applies the correct rate.

Next step

List each SKU with its HS code, customs value and weight, then ask a licensed broker for a landed-cost quote. Blooprint is an Amazon SPN verified partner that works remotely from Bengaluru with Amazon.com.au sellers; its Amazon FBA management in Australia service covers inventory planning, not customs. The Australia hub lists related guides.