Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 7/24/2018
Goods entering Australia may incur duty, GST, and/or additional charges. customs duty rates vary and depend on a number of factors, such as type of goods and country of origin. Because of the preferential tariff arrangement under the AUSFTA discussed earlier, 99% of US-origin goods enter Australia duty free. The importer is still responsible for applicable GST payments.

From July 2018, GST of 10% will apply to sales of low value imported goods to consumers. A recipient is not a consumer if they are a GST-registered business who purchases the goods for use in their business in Australia.

A US exporter only needs to be registered for GST if the value of their sales of low value goods imported into Australia by consumers (plus any other sales made that are connected with Australia) is AUD75,000 or more in a 12-month period. If the US exporter only makes sales to Australia of goods imported by GST-registered businesses, they will not be required to register for GST.  More information can be found on the ATO website at www.ato.gov.au/AusGST.

 

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.