Not legal or tax advice. Rules change often. Check the linked official sources and your carrier before you ship. Full disclaimer

→ Australia: what your Australian buyer pays in 2026

Australia collects GST at the point of sale on goods up to A$1,000, not at the border. A marketplace collects it for you, or you do if you are registered. Above A$1,000, GST, duty and clearance charges are collected at the border.

Last verified · 4 facts, 2 sources · 2 item(s) unverified

At a glance

ThresholdA$1,000 customs value Verified
≤ A$1,000GST at checkout by registered seller or marketplace; no duty Verified
RegistrationRequired from A$75,000 Australian turnover Verified
GST rate10% (not verified from source in this pass) Unverified

Worked example: £50 silver necklace + £8 shipping, sold on a marketplace

Estimate in AUD (FX: ECB 2026-10-20)
ItemAmountPaid when / byStatus
Item priceA$95.54At checkout
Shipping chargedA$15.29At checkout
Australian GST 10% at point of sale (≤ A$1,000)A$11.08At checkout: marketplace collectsUnverified
No customs duty (≤ A$1,000)A$0.00At checkout: seller collects and paysVerified
Buyer pays in totalA$121.91A$121.91 at checkout + A$0.00 on delivery
Seller must collect & prepayA$0.00Duties, taxes and fees you need to build into the price

Open this example in the calculator

GST & duty

  • 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.

    Verified Sources: Australian Taxation Office · Last verified 20 Oct 2026

  • 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.

    Verified Sources: Australian Taxation Office, Australian Taxation Office · Last verified 20 Oct 2026

  • Australian GST rate: 10%.

    Unverified Sources: no primary source yet · Last verified 20 Oct 2026

  • Above A$1,000, duty rates (often 5%, or 0% under free-trade agreements) and border processing charges have not been checked here. Use the Australian Border Force tariff tools.

    Unverified Sources: no primary source yet · Last verified 20 Oct 2026

Common pitfalls

  • Combining several orders into one parcel over A$1,000 moves the GST to the border.
  • Not tracking your Australian turnover. Registration is due within 21 days of reaching the threshold.

FAQ

Do I need to charge Australian GST?

If your Australian GST turnover is A$75,000 or more you must register and charge GST on goods up to A$1,000. Marketplaces collect it on sales made through them. Verified Verified

Sources for this page

  1. GST on low value imported goods, Australian Taxation Office. Accessed 20 Oct 2026. Verified
  2. Registering for GST, Australian Taxation Office. Accessed 20 Oct 2026. Verified

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