Importing from 
China into 
Australia: GST, ABN, mail parcels and prohibited goods in detail
For most goods worth AUD 1,000 or less there are no duties, taxes or charges at the border, but GST may be charged by the seller or platform at the point of sale where it applies. Above AUD 1,000 you need a full import declaration and GST is paid at the border to the Australian Border Force (ABF). There is no separate import licence; prohibited goods are listed by category on the ABF site.
- Applies to
- Buyers and small businesses in Australia ordering goods from China by post or courier.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
The short version
| Question | What the official page says | Official source |
|---|---|---|
| Is there tax at the border? | Most goods worth AUD 1,000 or less: no duties, taxes or charges; tobacco and alcohol are taxed at any value | |
| Who collects GST? | Low-value goods: GST at the point of sale, like buying from an Australian business; over AUD 1,000: GST at the border | |
| Do I need a registration number? | No separate import licence; declarations identify the importer. Where a full Import Declaration is required for international mail, use B374 | |
| What is prohibited? | Listed by category: animals and plants, consumer products, firearms, drugs and medicines, hazardous goods, weapons, tobacco |
GST
The ATO says: "GST applies at the point of sale in the same way as when you buy goods from businesses in Australia." Some overseas suppliers below the A$75,000 GST registration turnover threshold do not have to register and will not charge you GST. "When goods with a customs value of more than A$1,000 are imported into Australia GST is payable at the border to Australian Border Force."
What counts as the A$1,000? The ATO page for overseas sellers says: "If you are a non-resident business and you sell goods into Australia with a customs value of A$1,000 or less, GST applies" and "The customs value is the price the goods are sold for, minus freight and insurance from the place of export." So shipping and insurance are not counted toward the A$1,000 (ATO: GST on low value imported goods, last updated 11 Sep 2025).
Declarations
- AUD 1,000 or less. For eligible goods arriving as air or sea cargo, a self-assessed clearance (SAC) declaration may be used. SAC declarations cannot be used for international mail; the form depends on the route and declaration requirements. An ABN is one example of importer details on a declaration, not something every individual must get first.
- Over AUD 1,000. A full import declaration; duties, taxes and charges must be paid before the goods are released.
- By mail. Where a full Import Declaration is required for international mail, use form B374.
Mail and courier parcels
The ABF's mail page (updated 26 Oct 2026) says goods that arrive by mail and are valued at AUD 1,000 or less are "generally not subject to duties, taxes or charges at the border, unless they are alcoholic beverages", and that GST on low-value goods "will be charged at the point of sale and not at the border" (ABF: Importing by post or mail). It also says all goods imported by post or mail, commercial or personal, are assessed for community protection risks, permits and import requirements, duty, taxes and other charges.
Prohibited goods
The ABF groups prohibited goods by category. For example, consumer products include ceramic ware, cigarette lighters, toys, laser pointers and cosmetics; firearms include soft air (BB) guns and parts. Some items are banned outright; others need a permit. Open the category page for your product before ordering.
Still uncertain
- ABF's prohibited consumer products category page and its searchable item list showed no item text in our check (27 Oct 2026); use the
ABF prohibited goods categories page and ask the ABF about a specific item.
- The consumer GST notes do not cover every business-to-business case; check the ATO page for your situation.
- This page does not cover biosecurity (agriculture) import conditions in detail.
- This page is general information from official sources, not legal or tax advice.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-27
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