Australia Import Duty and GST on Goods from China
What Australian duty and 10% GST add to goods from China, how a ChAFTA certificate of origin removes most duty, and what changes above A$1,000.
Key takeaways
- Consignments worth more than A$1,000 need a full import declaration and pay duty, 10% GST and an import processing charge before release; A$1,000 or less is generally free of duty and GST at the border.
- Under the China–Australia Free Trade Agreement (ChAFTA), goods that originate in China are duty-free apart from a short list, mostly alcohol, tobacco and fuels, provided the importer holds a valid certificate of origin.
- Australian duty is charged on the customs value, which excludes international freight and insurance, but GST is charged on the customs value plus duty plus that freight and insurance.
- GST-registered importers can claim import GST back as a credit, and those approved for the Deferred GST Scheme pay it with their monthly BAS instead of at the border.
- Our air rates to Australia start from 22 kg, priced by Amazon warehouse or postcode, with a main leg of about 6–10 days; sea takes about 20–25 days to port.
Goods from China that arrive in Australia in a consignment worth more than A$1,000 need an import declaration and pay customs duty, 10% GST and an import processing charge before they are released. With a valid ChAFTA certificate of origin, most goods made in China pay no duty at all; without one, the general rate in the Australian tariff applies, which is 5% for many manufactured goods. Consignments of A$1,000 or less are generally free of duty and GST at the border.
Below: how each charge is calculated, what changes at A$1,000, which biosecurity checks apply and how our Australia routes are priced.
How much duty do goods from China pay?
The duty rate comes from the tariff classification of your goods in Schedule 3 of the Customs Tariff Act, which the Australian Border Force (ABF) publishes as the Working Tariff. Many manufactured goods carry a general rate of 5%, such as metal furniture (9403.20.00) and LED lamps (9405.11.00); others are Free. Our HS code guide explains how to find the right code, and the import duty calculator links you to the Australian tariff for it.
Australia charges duty on the customs value, which is normally the price paid for the goods. It does not include freight and insurance from the place of export to Australia, although inland freight in China before export is included. In practice an FOB invoice value is usually the customs value.
How does ChAFTA remove the duty?
The China–Australia Free Trade Agreement entered into force on 20 December 2015. Schedule 12 of the Customs Tariff Act sets the rates for Chinese originating goods: all are Free except a short list of subheadings, mostly alcoholic beverages, tobacco and fuels. To claim the Free rate, the goods must meet ChAFTA's rules of origin and the importer must hold proof of origin.
- A ChAFTA certificate of origin issued in China by the General Administration of Customs (GACC) or the China Council for the Promotion of International Trade (CCPIT), on the exporter's application, before or at the time of export.
- The certificate is in English and stays valid for 12 months from the date of issue.
- A declaration of origin signed by the exporter replaces the certificate only for goods covered by an origin advance ruling.
- No proof of origin is needed when the customs value of the originating goods is A$1,000 or less.
If you held a valid certificate but paid duty without claiming the preference, you can apply for a refund within four years of paying.
How is GST calculated on imports?
GST on imported goods is 10% of the value of the taxable importation: the customs value, plus any duty, plus the cost of transporting the goods to Australia and insuring them, plus wine equalisation tax where it applies. It is paid at the same time as the duty, and some goods, such as basic food, are GST-free.
If your business is registered for GST, import GST on creditable importations can be claimed back as an input tax credit. Importers that lodge their business activity statement (BAS) monthly and online can join the ATO's Deferred GST Scheme: import GST then goes on the next BAS, due by the 21st of the following month, while duty is still paid before release.
What changes above A$1,000?
| Consignment value | Declaration | Duty and GST at the border | ABF import processing charge (electronic) |
|---|---|---|---|
| A$1,000 or less | Self-assessed clearance (SAC) declaration | Generally none, except alcohol and tobacco | A$0 |
| Over A$1,000, under A$10,000 | Import declaration (N10) | Paid before release | A$50 |
| A$10,000 or more | Import declaration (N10) | Paid before release | A$152 |
Paper import declarations cost A$90 and A$192 instead. Full import declarations also carry a biosecurity cost-recovery charge, collected by the ABF for the Department of Agriculture, Fisheries and Forestry (DAFF): A$48 for air cargo and A$71 for sea cargo. For low-value goods sold to consumers in Australia, overseas vendors and marketplaces registered for GST charge the 10% GST at the point of sale instead of at the border.
A worked example (hypothetical duty rate)
The figures below are an illustration only, using a hypothetical 5% duty rate and a sea shipment declared electronically.
| Step | Without a certificate of origin | With a ChAFTA certificate (Free) |
|---|---|---|
| Goods, FOB value (customs value) | A$8,000 | A$8,000 |
| Duty | 5% (hypothetical): A$400 | A$0 |
| Freight and insurance to Australia | A$900 | A$900 |
| GST: 10% of customs value + duty + freight and insurance | A$930 | A$890 |
| Import processing charge + biosecurity charge (sea) | A$50 + A$71 | A$50 + A$71 |
| Government charges in total | A$1,451 | A$1,011 |
Broker, port and delivery charges come on top; a GST-registered importer can claim the GST back.
Which biosecurity checks apply to goods from China?
All imported goods are screened by the ABF and DAFF, and goods referred to DAFF cannot be cleared on a cargo reporter's SAC declaration. The brown marmorated stink bug (BMSB) season runs from 1 September to 30 April. For the 2025–26 season, DAFF listed China for heightened vessel surveillance only, not for the treatment measures that apply to goods from target risk countries, and goods from China could still be selected for random inspection. DAFF reviews the list every season, so check its BMSB page for the current one before you ship. If you use solid wood pallets or crates, make sure they are ISPM 15 treated and marked.
Our routes to Australia
Air freight from Shenzhen or Hong Kong takes about 6–10 days to the arrival airport, plus customs and local delivery. Published general-cargo rates start from 22 kg chargeable weight (÷ 6,000) and depend on the Amazon warehouse or the first digit of the postcode:
| Delivery to | 22–100 kg | 101–300 kg | 301 kg and over |
|---|---|---|---|
| Amazon BWU1, BWU2, BWU6, MEL1, MEL5 | ¥26/kg | ¥25/kg | ¥25/kg |
| Amazon BNE1 | ¥31/kg | ¥30/kg | ¥30/kg |
| Amazon PER2, PER3, PER4 | ¥35/kg | ¥34/kg | ¥34/kg |
| Postcodes starting 1, 2 or 3 | ¥29/kg | ¥26/kg | ¥25.5/kg |
| Postcodes starting 7 or 8 | ¥39/kg | ¥35/kg | ¥34.5/kg |
Sea freight takes about 20–25 days to an Australian port, plus customs and delivery. Rates for every postcode are on our China–Australia route page. Your written quote states who clears customs and pays duty, GST and charges. Send your goods, HS codes and values with a quote request; we can help your supplier apply for the ChAFTA certificate of origin before export.
FAQ
Do goods from China pay import duty in Australia?
Goods that originate in China are duty-free under ChAFTA, apart from a short list mostly covering alcohol, tobacco and fuels, if the importer holds a valid certificate of origin. Without one, the general rate in the Australian tariff applies, often 5%.
Is GST charged on freight to Australia?
Yes. Duty is charged on the customs value, which excludes international freight and insurance, but GST is 10% of the customs value plus duty plus the cost of transporting and insuring the goods to Australia.
What happens to shipments worth A$1,000 or less?
Air and sea cargo worth A$1,000 or less is cleared on a self-assessed clearance declaration and is generally free of duty, GST and the import processing charge, except alcohol and tobacco. For sales to consumers, a GST-registered overseas seller charges GST at checkout.
Who issues a ChAFTA certificate of origin?
In China, the General Administration of Customs (GACC) or the China Council for the Promotion of International Trade (CCPIT), on the exporter's application, before or at the time of export. It is valid for 12 months from issue.
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