How is GST on Imports Calculated?


GST applies to most imported goods, with a few exemptions. The main exemptions are for certain foodstuffs, some medical aids and imports that qualify for certain concessions on duty. A customs broker on our team can provide detail on your goods.

GST is calculated at 10% of the Value of the Taxable Importation (VoTI). This is the sum of the Customs Value (CVAL), any Customs duty payable, the amount paid or payable to transport the goods to their place of consignment in Australia, the insurance cost for that transport and any Wine Equalisation Tax (if applicable).

We can also apply for a legal ruling from Customs, on your behalf, to ensure the correct duty rate is applied. We recommend you contact a customs broker on our team prior to ordering any new products to allow us to determine and advise the correct duty/GST for the goods.

View the full list of BCR customs broker and customs consultancy services here or contact us  to see how we can improve the performance of your freight forwarding, customs clearance and 3PL.