Selling to Australia in 2026: GST on orders up to A$1,000 for Etsy, eBay and Shopify sellers
Australia does not charge GST at the border on most parcels worth A$1,000 or less. Instead, 10% GST is charged at checkout: by Etsy or eBay if you sell there, or by you if your own shop is registered for Australian GST. Here is who charges what, what must go on the parcel so your buyer is not charged twice, when your own Shopify shop has to register, and what changes above A$1,000, with an official source and date for every rule.
Australia at a glance
| How you sell | Who charges Australian GST | What the buyer pays on arrival |
|---|---|---|
| Etsy or eBay, order up to A$1,000 | The marketplace, at checkout (10%) | Normally nothing, if the marketplace’s tax number is on the parcel data |
| Own shop (e.g. Shopify), GST-registered, up to A$1,000 | You, at checkout (10%), paid to the ATO | Normally nothing |
| Own shop, not registered (below A$75,000 a year), up to A$1,000 | Nobody | Normally nothing (no duty or GST at the border up to A$1,000) |
| Any order with a customs value over A$1,000 | Not at checkout: collected at the border | GST, any customs duty and clearance charges, including an import processing charge |
Tobacco and alcohol are outside these rules and always pay duty and taxes at the border.
How GST on low value imported goods works
Goods with a customs value of A$1,000 or less: GST is charged at the point of sale by the GST-registered overseas seller, or by the marketplace if the sale goes through one. GST is calculated on the full price including delivery. Above A$1,000, GST, customs duty and clearance charges are collected at the border.
Australian GST rate: 10%.
The A$1,000 test uses the customs value: the price of the goods minus freight and insurance. GST, however, is charged on the full price including delivery. ATO example: a pair of jeans sold for A$350 including A$50 shipping and insurance has a customs value of A$300 (a low value good), and GST is charged on A$350.
Australian Border Force: for most goods worth A$1,000 or less there are no duties, taxes or charges to pay at the border (tobacco and alcohol always pay). Above A$1,000 all duties, taxes and charges apply, including an import processing charge, and a full Import Declaration is needed. Goods of A$1,000 or less arriving by air or sea cargo go through a Self-Assessed Clearance (SAC) declaration, usually made by the carrier; parcels sent by international mail do not need one.
Worked example
One item for A$80.00 plus A$15.00 shipping, sent by post to a buyer in Australia. GST is worked out on the delivered price (item plus shipping). Carrier fees are not included.
| How it is sold | Price incl. shipping | GST at checkout | Duty | Buyer pays at the door | Try it |
|---|---|---|---|---|---|
| Etsy or eBay (marketplace collects GST) | A$95.00 | A$9.50 | A$0.00 | A$0.00 | Open in calculator |
| Own shop (e.g. Shopify), registered for Australian GST | A$95.00 | A$9.50 | A$0.00 | A$0.00 | Open in calculator |
| Own shop, not registered (below A$75,000 a year) | A$95.00 | A$0.00 | A$0.00 | A$0.00 | Open in calculator |
Selling on Etsy or eBay
Etsy collects 10% Australian GST at checkout when the seller is outside Australia and the package to an Australian buyer is worth A$1,000 or less, and pays it to the ATO. If you ship by a commercial carrier (e.g. FedEx), Etsy says you may need to put its Australian reference number (ARN 3000 0920 7152), the item total, shipping, GST charged and order total on the customs form; national postal services may not need this. Etsy does not collect GST on packages over A$1,000.
eBay collects GST on orders up to A$1,000 imported into Australia: it is added to the order total at checkout, deducted from the buyer's payment and paid by eBay to the ATO. Sellers must put eBay's tax details on the package: ABN 64 652 016 681 and the code PAID. On orders over A$1,000 eBay does not collect GST; it is generally collected at the border.
So on marketplace sales you do not register for or charge Australian GST yourself; the platform adds it at checkout. If you buy postage outside the platform, write the platform’s number on the customs form or in the carrier’s electronic data (Etsy: ARN 3000 0920 7152; eBay: ABN 64 652 016 681 and the code PAID), or customs cannot see that GST was paid.
Selling from your own shop (Shopify, WooCommerce)
If you sell low value imported goods through an electronic distribution platform (an online marketplace) that is responsible for GST, those sales do not count towards your own GST turnover for the A$75,000 registration test. A service that only advertises your products or links to your own website is not such a platform: you are responsible for GST on those sales. Goods you warehouse in Australia before selling are not low value imported goods, so GST applies to them in Australia.
Overseas sellers must register for Australian GST once Australian GST turnover reaches A$75,000 (current or projected over 12 months). Sales made only through marketplaces are handled by the marketplace.
Non-resident businesses that sell low value imported goods to Australian consumers can use simplified GST registration: it gives an ATO reference number (ARN) instead of an ABN, GST is reported and paid quarterly, and GST credits cannot be claimed. It does not suit businesses that import and warehouse goods in Australia.
Your own shop is not a marketplace, so GST on its Australian sales is your responsibility once you reach the A$75,000 turnover test. Sales made through Etsy or eBay, where the platform collects GST, do not count towards that A$75,000. Below it you do not charge GST, and your buyer normally pays nothing on arrival for orders up to A$1,000.
Orders over A$1,000
Several low value goods sent in one consignment with a total customs value over A$1,000 are taxed at the border. The seller can either charge GST at the point of sale and put enough information on the import documents to stop GST being charged again, or not charge it and let the border collect it. If a buyer is charged twice, the refund of the point-of-sale GST must come from the seller; Australian Border Force does not refund GST paid at the border.
Above A$1,000 the buyer (or you, if you ship DDP) pays GST, any customs duty and the clearance charges at the border, and a customs broker or the courier makes a full import declaration. Duty rates above A$1,000 depend on the product and any free-trade agreement; we have not verified them here, so check the Australian Border Force tariff tools.
Checklist for sellers shipping to Australia
- Marketplace sale: let Etsy or eBay charge the GST, and make sure their number is on the customs form or label data.
- Own shop: track your Australian sales; once they reach A$75,000 a year, register (simplified registration exists for non-residents) and charge 10% on the item and shipping.
- Check the customs value (price without freight and insurance) against A$1,000, per order and per parcel.
- Do not combine several orders into one parcel over A$1,000 unless you have planned for border GST.
- Describe goods precisely and declare the value correctly; see how to fill in CN22 and CN23.
Courier customs fees for Australia (DHL, UPS, FedEx) and route details are on our shipping to Australia page. Estimate an order with the landed cost calculator. Compare with selling to New Zealand (GST up to NZ$1,000), selling to Singapore (GST up to S$400), selling to Norway (VOEC), the UK’s £135 rule, Canada GST/HST and the EU’s IOSS scheme, or read DDP vs DAP for small sellers.
Shipping from the US? See US → Australia customs charges (0% AUSFTA duty above A$1,000). Shipping from the UK? See UK → Australia customs charges: GST at checkout up to A$1,000 and 0% duty on UK-made goods above it.
Selling from Australia to US buyers? See Australia → US customs duty: the 12.5% US tariff on Australian goods, AUSFTA and Australia Post’s prepaid-duty process. To UK buyers? See Australia → UK customs charges (0% duty under the UK–Australia FTA). To EU buyers? See Australia → EU customs (the €3 duty, the €2 fee and normal EU duty).
This page is general information, not legal, tax or customs advice. GST registration has its own conditions; check the Australian Taxation Office’s pages or ask a tax adviser before registering. Some ATO pages could only be checked from extracts, so those facts are marked partly verified. See the disclaimer.
Sources for this page
- GST on low value imported goods, Australian Taxation Office. Accessed 2 Nov 2026. Verified
- Register for goods and services tax (GST), Australian Government (business.gov.au). Accessed 29 Oct 2026. Verified
- Import declarations, Australian Border Force. Accessed 31 Oct 2026. Verified
- Custom Fees and Physical VAT Collection (Selling to buyers in Australia), Etsy Help. Accessed 31 Oct 2026. Verified
- Tax policy (Items imported into Australia or New Zealand), eBay Australia. Accessed 31 Oct 2026. Verified
- If you are a merchant (selling through an electronic distribution platform), Australian Taxation Office. Accessed 2 Nov 2026. Verified
- Registering for GST, Australian Taxation Office. Accessed 20 Oct 2026. Verified
- Simplified GST registration, Australian Taxation Office. Accessed 2 Nov 2026. Verified
- GST and consumers – imported services, digital products and low value imported goods, Australian Taxation Office. Accessed 2 Nov 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.