US to Australia customs charges: GST, import duty, AUSFTA and the A$1,000 rule (2026)
Selling jewellery, clothing, candles, skincare or prints from the US to buyers in Australia? 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 US are 0% duty under the Australia–United States free trade agreement (AUSFTA) when the preference is claimed, with no certificate of origin (otherwise usually 5%). Every rule below has an official source and date.
Calculate your own order for US → 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 US: 0% duty when the AUSFTA 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 US-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.
- US side: no export duty; an EEI filing is only needed above US$2,500 per Schedule B number.
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 US seller sells one item for A$80.00 plus A$15.00 postage to a buyer in Australia, sent by USPS 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 US
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 USPS, UPS, FedEx or DHL 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 AUSFTA
The Australia–United States free trade agreement (AUSFTA) has applied since 1 January 2005, and the Australian government says US goods continue to enjoy tariff-free access to Australia. Australia's tariff for US-originating goods (Schedule 5) sets every rate at Free except a list limited to alcoholic drinks, tobacco, fuels and oils, and some chemicals and lubricants. So clothing, shoes, ceramics, jewellery, leather bags, skincare, soap and candles made in the US are 0% duty in Australia when the preference is claimed.
Normal Australian duty (if the AUSFTA preference is not claimed, or the goods are not US-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. UK 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 US, 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 | US-made, AUSFTA claimed | Duty + GST, no preference | Duty + GST, AUSFTA 0% | Try it |
|---|---|---|---|---|---|---|
| Wool jumper | 6110.11.00 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 0% |
| Cotton T-shirt | 6109.10.00 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 0% |
| Swimwear, women's (synthetic fibres) | 6112.41.00 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 0% |
| Leather shoes or boots | 6403.99.00 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 0% |
| Ceramic mug, bowl or plate (not porcelain) | 6912.00.00 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 0% |
| Silver jewellery | 7113.11.00 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 0% |
| Gold jewellery | 7113.19.00 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 0% |
| Leather handbag | 4202.21.00 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 0% |
| Leather wallet | 4202.31.10 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 0% |
| Skincare (creams, balms, serums) | 3304.99.00 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 0% |
| Handmade soap | 3401.11.00 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 0% |
| Candle | 3406.00.00 | 5% | 0% | A$186.00 | A$120.00 | Open with AUSFTA 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: no certificate needed
AUSFTA needs no certificate of origin. The Australian importer (in practice the buyer's courier or customs broker) claims the US rate on the import declaration based on its knowledge or information that the goods are US-originating, and must be ready to give the Australian Border Force, on request, a statement of the reasons with cost and manufacturing information, in any format; records are kept for up to five years. The ABF says this information should come from the US manufacturer. A product made elsewhere and resold from the US is not US-originating.
- Check the goods are made in the US under AUSFTA’s rules of origin. “Ships from the US” is not enough: a sweater made in China and resold from a US shop pays the normal 5%.
- Put “Country of origin: United States”, a precise description and the value on the customs form or commercial invoice, so the buyer’s courier or broker can see the goods qualify.
- Keep your production and cost records, and be ready to give the buyer’s broker a short statement of why the goods are US-made if asked.
- 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 US-made goods, ask whether AUSFTA was claimed before paying.
The US side: customs forms and export filing
USPS mandatory customs data: sender's and recipient's full name and address, the category (e.g. document, gift, merchandise), a detailed description with the quantity, net weight and value of each item, at least the 6-digit HS code for each item (unless the country listing says otherwise), and the sender's signature and date. Phone numbers, email addresses and country of origin may also be required. The sender remains solely responsible for the accuracy of HS codes and all customs information, whatever software is used.
USPS: First-Class Package International Service packages are limited to a declared value of $400 (PS Form 2976 or 2976-A); above $400 you must use Priority Mail International (2976-A at any value) or Priority Mail Express International (2976-B). Merchandise is not allowed in First-Class Mail International letters or large envelopes.
US export filing: Electronic Export Information (EEI) must be filed in the Automated Export System (free through ACE AESDirect) when the value of goods under one Schedule B number in a shipment is over US$2,500, or when an export licence or another mandatory rule applies, also for parcels sent by USPS (you give the post office the ITN or the exemption citation). At US$2,500 or less per Schedule B number no EEI is needed unless a mandatory rule applies; shipments to Canada are exempt.
Sending gifts from the US 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. UK to Australia customs charges
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 US 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 USPS customs form fully, with country of origin and HS code: see how to fill in customs forms. Jewellery or art? See jewelry import duty and art import duty.
Also shipping from the UK? See UK → Australia customs charges. From the US to the UK, EU or Canada? See US → UK, US → EU and US → Canada. Buying from Australia? See Australia → US customs duty. 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 AUSFTA depends on the product-specific rules of origin in the agreement; ask the Australian Border Force or a customs broker for an origin 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 5, US originating goods (Customs Tariff Act 1995, sections 15 and 16), Australian Border Force. Accessed 9 Nov 2026. Verified
- Australia-United States FTA, 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
- Australia – United States Free Trade Agreement: Supporting a claim of origin (PDF), 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
- International Mail Manual (IMM), chapter 1: International Mail Services (issue of September 7, 2026), sections 123.3–123.71 and Exhibit 123.61, USPS Postal Explorer. Accessed 27 Oct 2026. Verified
- Electronic Export Information (EEI), International Trade Administration (trade.gov). Accessed 9 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.