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Australia

Customs value in Australia

Customs valuation

FOB-type basis — international freight and insurance are excluded

Transaction value at the place of export. Inland costs before export are included; freight and insurance from the place of export to Australia are not part of the customs value.

Customs Act 1901, Part VIII Division 2 (ss.154–161L) · Australian Border Force

Under this basis the invoice is only the starting point. LandedGrid uses your Incoterm to decide which transport costs are inside the price, then adds or removes them, and adds packing, selling commissions, assists and royalties where you report them. If the sale is between related parties or there is no sale, the transaction value method may not be available and the calculation stops at “valuation review required”.

Guide: customs value vs purchase price

What LandedGrid does not calculate for this destination

  • nomenclature: ABF publishes machine-readable codes and rates, but tariff descriptions only as PDF. Descriptions shown at HS 6-digit level come from another official nomenclature and are labelled.
  • trade remedies: Dumping and countervailing duties are administered by the Anti-Dumping Commission and are not in the ICS reference files LandedGrid ingests. Check the Dumping Commodity Register for your goods and country of export.
  • excise: Excise-equivalent customs duty on alcohol, tobacco and fuel, Wine Equalisation Tax and Luxury Car Tax are not calculated.
  • regulatory: Biosecurity, permit and product-safety requirements are not yet covered.
  • Tariff Concession Orders (TCOs) are not applied automatically.

Full capability matrix

All import rules for Australia · Calculator