Shipping parcels from 
China to 
Australia: what taxes apply at AUD 1,000 or less? in detail
Answer
For qualifying low-value consumer imports, goods with a customs value of AUD 1,000 or less are free of duty, and GST is generally not collected at the border. Instead, 10% GST is dealt with at the point of sale by the seller, marketplace or redeliverer responsible under the GST rules (registration threshold: AUD 75,000 GST turnover, under the ATO's current and projected turnover rules). Alcohol and tobacco follow different border-tax rules. Above AUD 1,000, goods normally go through the border import process; tax depends on the goods and any relief.
- Applies to
- Postal or courier parcels sent from China to individuals in Australia.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Rules at a glance
| Value | Duty | Who collects GST, and when | Status | Source |
|---|---|---|---|---|
| AUD 1,000 or less (qualifying consumer goods; not alcohol or tobacco) | None | Responsible seller, marketplace or redeliverer deals with 10% at sale | In force | |
| Over AUD 1,000 | Per tariff | GST normally dealt with at the border | In force |
What you can do yourself
- Selling on a marketplace: the platform usually collects GST for you. Check your account settings.
- Selling to Australia from your own site: check whether you meet the AUD 75,000 GST registration threshold under the ATO's current and projected turnover rules; don't plug in your worldwide sales.
- If one consignment exceeds AUD 1,000, border charges may apply; confirm who is responsible under your import and delivery arrangements, and say so in your quote.
When to use a licensed professional
- To register for Australian GST, or if you can't work out the turnover threshold, talk to an Australian Registered Tax Agent.
- If goods are held, or a consignment over AUD 1,000 needs a formal entry, talk to an Australian Licensed Customs Broker.
Check before you pay, and warning signs
- If someone offers to handle GST registration, check their registration number with the Tax Practitioners Board (TPB).
- "Split the order and you won't pay GST" or "just mark it as a gift" are warning signs.
Unknowns
- How China–Australia FTA preferential rates apply: not checked this time.
- Special duties or trade-remedy measures on Chinese goods: not verified in this review; check the applicable tariff.
- Any change in the last 12 months: none found this time.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-26
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