UK to Australia customs charges: GST, import duty and the A$1,000 rule (2026)
Selling knitwear, jewellery, ceramics, skincare, candles or prints from the UK to buyers in Australia, or sending a parcel to family there? For most parcels with a customs value of A$1,000 or less, Australia charges no duty and no GST at the border. The 10% GST is charged at checkout instead: by Etsy or eBay, or by your own shop if it is registered for Australian GST. Above A$1,000 the buyer pays GST, a A$50 import processing charge and any duty at the border, but goods made in the UK are 0% duty under the Australia–UK free trade agreement when the preference is claimed (otherwise usually 5%). Every rule below has an official source and date.
Calculate your own order for UK → Australia
Quick answer
- A$1,000 or less (customs value, i.e. without postage and insurance): no duty and no GST at the border. GST of 10% on the item plus postage is added at checkout by the marketplace, or by you if you are registered.
- Over A$1,000, made in the UK: 0% duty when preference is claimed, plus 10% import GST, the A$50 import processing charge, a A$48 biosecurity charge by air, and the broker’s or courier’s fee.
- Over A$1,000, not UK-made or preference not claimed: the normal Australian duty, usually 5% for clothing, shoes, jewellery, ceramics, bags and cosmetics (books and original art are free), plus the same GST and charges.
- Gifts: no special gift allowance; the same A$1,000 limit applies, and a GST-registered shop still charges GST at checkout.
Orders of A$1,000 or less
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.
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 for Etsy, eBay and Shopify sellers
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.
Example: a UK seller sells one item for A$80.00 plus A$15.00 postage to a buyer in Australia, sent by Royal Mail or another postal service. No duty is due at this value, whatever the product.
| How it is sold | Price incl. postage | 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 |
The A$1,000 test is per consignment. Several orders packed into one parcel over A$1,000 are taxed at the border (see below). Tobacco and alcohol always pay duty and taxes.
Selling on Etsy or eBay from the UK
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.
If you buy Royal Mail, Parcelforce or courier postage outside the platform, put the platform’s Australian tax number on the customs form or in the electronic customs data (Etsy: ARN 3000 0920 7152; eBay: ABN 64 652 016 681 and the code PAID), so the buyer is not asked for GST again.
Selling from your own shop (Shopify, WooCommerce)
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. Australian GST for sellers abroad
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.
Below A$75,000 a year of Australian sales you do not charge Australian GST, and your buyer normally pays nothing on arrival for orders up to A$1,000. Once you reach it, register (non-residents can use simplified registration) and charge 10% on the item and postage. Full details: Australian GST for Etsy, eBay and Shopify sellers.
Orders over A$1,000 and the UK–Australia trade deal
The Australia–UK free trade agreement has applied since 31 May 2023. Australia's tariff for UK-originating goods (Schedule 15) sets every rate at Free except a short list: cheese (A$0.41 per kg in 2026, free from 1 January 2028), alcoholic drinks, tobacco, fuels and oils, some chemicals and some steel. So clothing, shoes, ceramics, jewellery, leather bags, skincare, soap and candles made in the UK are 0% duty in Australia when the preference is claimed.
Normal Australian duty (if the preference is not claimed, or the goods are not UK-made), from the ABF tariff: 5% on cotton T-shirts, wool jumpers, women's swimwear, leather shoes, ceramic tableware (other than porcelain), silver and gold jewellery, leather handbags and wallets, skincare, toilet soap and candles; free on printed books, original paintings, essential oils and Christmas decorations.
Above A$1,000 the Australian Border Force charges an import processing charge on the import declaration: A$50 for an electronic declaration over A$1,000 and under A$10,000, and A$152 from A$10,000, the same for sea, air and post. A biosecurity charge is also collected on full import declarations over A$1,000: A$48 by air or A$71 by sea (from 1 July 2026). Brokers' and couriers' own fees are extra. US to Australia customs charges
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.
Example: one item with a customs value of A$1,200.00, sent by courier from the UK, with the buyer paying on delivery. GST is 10% of the value plus duty (and, in practice, plus the international postage and insurance). The table shows duty plus GST only: add the A$50 import processing charge, the A$48 biosecurity charge for air freight and the courier’s fee.
| Product | Australian tariff code | Normal duty | UK-made, preference claimed | Duty + GST, no preference | Duty + GST, FTA 0% | Try it |
|---|---|---|---|---|---|---|
| Wool jumper | 6110.11.00 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Cotton T-shirt | 6109.10.00 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Swimwear, women's (synthetic fibres) | 6112.41.00 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Leather shoes or boots | 6403.99.00 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Ceramic mug, bowl or plate (not porcelain) | 6912.00.00 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Silver jewellery | 7113.11.00 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Gold jewellery | 7113.19.00 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Leather handbag | 4202.21.00 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Leather wallet | 4202.31.10 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Skincare (creams, balms, serums) | 3304.99.00 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Handmade soap | 3401.11.00 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Candle | 3406.00.00 | 5% | 0% | A$186.00 | A$120.00 | Open with FTA 0% |
| Printed book | 4901.99.90 | Free | 0% | A$120.00 | A$120.00 | Open in calculator |
| Original painting | 9701.91.00 | Free | 0% | A$120.00 | A$120.00 | Open in calculator |
| Christmas decorations | 9505.10.00 | Free | 0% | A$120.00 | A$120.00 | Open in calculator |
Codes and rates from the Australian Border Force tariff (Australian Border Force, Australian Border Force, checked 9 Nov 2026). Duty and GST are worked out on the item value only, as if postage were free. Your product may have a different code: see our HS code lookup links. Courier fees in Australia, for example:
DHL Express Australia charges a Duty Tax Processing fee of A$23 or 3% of the duties and taxes, whichever is higher.
UPS Australia charges a disbursement fee of 3.6% of the import duties and taxes or A$25 plus GST, whichever is higher.
Getting the 0% rate
To get the 0% rate, the Australian importer claims it on the import declaration with a declaration of origin made by the UK exporter or producer (self-certified, valid for 12 months, for one or several shipments) or on the importer's own knowledge, backed by documents, that the goods originate in the UK. Australia does not require a declaration of origin when the total customs value is under A$1,000.
- Check the goods are made in the UK under the agreement’s rules of origin. “Ships from the UK” is not enough: a jumper made in China and resold from a UK shop pays the normal 5%.
- Put “Country of origin: United Kingdom”, a precise description and the value on the customs form or commercial invoice. For consignments of A$1,000 or more, add a declaration of origin from you (the exporter) or the producer, so the buyer’s broker can claim the preference.
- Buyers: the claim is made by whoever lodges the Australian import declaration, usually the courier or a customs broker. If the bill shows duty on UK-made goods, ask whether preference was claimed before paying.
Sending gifts from the UK to Australia
Gifts sent to Australia worth A$1,000 or less pay no duty or GST at the border (alcohol and tobacco excepted). But if the gift is bought from a shop registered for Australian GST that sends it to Australia, the shop charges 10% GST at checkout. ATO example: someone in England buys a A$70 teddy bear plus A$20 delivery from an English shop for her grandson in Adelaide and pays A$99 including A$9 GST.
Mark a parcel as a gift only when it really is one; a sale is never a gift. Compare the gift rules in other countries in our customs gift allowances guide.
Checklist for UK 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 against A$75,000 a year.
- Check the customs value (price without postage and insurance) against A$1,000, per parcel.
- For bigger orders, decide who pays GST, duty and the processing charge: the buyer on delivery, or you (DDP). See DDP vs DAP.
- Fill in the customs form fully, with country of origin: see how to fill in CN22 and CN23. Jewellery or art? See jewellery import duty and art import duty.
Also selling from the UK to the US? See Etsy DDP for UK sellers and the end of US de minimis. To the EU? See Royal Mail EU customs charges and UK to Ireland. To Canada or New Zealand? See UK → Canada and selling to New Zealand. Buying from Australia? See Australia → UK customs charges. Shipping from the US? See US → Australia customs charges. Courier fees and other routes into Australia: shipping to Australia. Returning an order? See international returns and duty refunds. We record every rule change in the change log.
This page is general information, not legal, tax or customs advice. Whether goods qualify for preference depends on the product-specific rules of origin in the agreement; ask the Australian Border Force or a customs broker for a ruling if unsure. See the disclaimer.
Sources for this page
- Import declarations, Australian Border Force. Accessed 31 Oct 2026. Verified
- 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
- 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
- Registering for GST, Australian Taxation Office. Accessed 20 Oct 2026. Verified
- If you are a merchant (selling through an electronic distribution platform), 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
- Current tariff classification: Schedule 15, UK originating goods (Customs Tariff Act 1995, sections 15 and 16), Australian Border Force. Accessed 9 Nov 2026. Verified
- Using A-UKFTA to do business with the United Kingdom, Australian Government, Department of Foreign Affairs and Trade. Accessed 9 Nov 2026. Verified
- Current tariff classification: Schedule 3 general rates, chapters 33, 34, 42, 49, 61, 64, 69, 71, 95 and 97, Australian Border Force. Accessed 9 Nov 2026. Verified
- Import Processing Charges (and biosecurity cost recovery charges on imports), Australian Border Force. Accessed 9 Nov 2026. Verified
- Customs Services (effective 1 January 2026), DHL Express Australia. Accessed 24 Oct 2026. Verified
- UPS Service Guide Australia (effective 7 June 2026, PDF), UPS Australia. Accessed 24 Oct 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.