Update: GST collection on low value imported goods to Australia

By Margaret Bux
clock 2 min

Further clarification has been provided by the ATO on the changes that are affecting low value imports commencing 1st July, 2018, details of which were notified in our March news item here.

Currently the threshold for the collection of Duty and GST on low value imports is based on a threshold of freight on board (FOB) of under AUD 1,000.

The Government has introduced changes to apply from the 1st July that the threshold will now only apply to Duty and NOT GST.  For example, currently a consignment with a value of FOB AUD 900 will not incur any Duty/GST.  As of 1st July, a consignment of AUD 900 will not incur any Duty, however there will be AUD 90 GST payable.

There will be changes within online electronic platforms such as Ebay and Amazon to collect GST at the time of purchase from 1st July.  Importers who are Deferred GST will be able to quote their ABN at the time of purchase using their ABN to defer GST.  Low value imports where GST has not been paid under an electronic platform will require an Import Declaration to be lodged and GST paid directly by the purchaser or by a Broker.

If you need assistance or clarification, please contact the team at Clarke Global Logistics on 9854 3000 or send us an email to

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