Australia
Import VAT and GST in Australia
Taxes and government fees on import
- Goods and Services Tax (GST) on the taxable importation10%
Base: customs value + duty + additional duties + trade remedies + intl freight insurance
A New Tax System (Goods and Services Tax) Act 1999, s.13-20
- Import Processing Charge (electronic declaration)50.00 AUD
- Import Processing Charge (electronic declaration)152.00 AUD
- Biosecurity charge on full import declaration (air)48.00 AUD
- Biosecurity charge on full import declaration (sea)71.00 AUD
Every tax rule LandedGrid holds names its base explicitly, so tax is never computed as “price × rate”. Because duty is part of the base, tax stays unresolved while any duty component is unresolved.
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.