FREE TOOL — IMPORTS & TRS
Import GST and Tourist Refund Calculator Australia
Work out the GST and customs duty on goods you import into Australia, or the GST refund you can claim at the airport under the Tourist Refund Scheme (TRS). Import GST is 10% of the goods’ value plus duty, transport and insurance. Tourists get back 1/11 of what they spent.
Add up receipts from the same shop (same ABN). Check each shop separately.
The Formula
How GST on Imported Goods Is Calculated
GST on imports isn’t 10% of the price you paid. It’s 10% of the value of taxable importation, which the ATO defines as the customs value of the goods plus any customs duty, plus the cost of transporting and insuring them to Australia. Wine tax is added too if you’re importing wine.
- Customs value: the price of the goods, converted to Australian dollars
- Plus customs duty: often 5% of the customs value, though many goods are duty-free
- Plus transport and insurance to get the goods to Australia
- GST is 10% of the total
Say you import a $2,500 espresso machine with 5% duty and $300 of shipping and insurance. Duty is $125, the value of taxable importation is $2,500 + $125 + $300 = $2,925, and GST is $292.50. Altogether you’d pay $417.50 before the goods are released, plus any customs broker fees.
The Department of Home Affairs collects the GST, usually before your goods are released. If you’re registered for GST and the goods are for your business, you can claim the GST back as a credit on your BAS once you hold the import declaration and the receipt for the GST paid. Eligible importers can also use the deferred GST scheme and pay import GST on their BAS instead of at the border. Our guide to claiming GST credits covers the general rules.
Low-Value Imports
GST on Overseas Purchases of $1,000 or Less
Since 1 July 2018, goods worth $1,000 or less don’t usually pay GST at the border. Instead, overseas sellers, online marketplaces and redeliverers registered for Australian GST charge 10% at checkout, just like an Australian shop. So a $200 jacket from an overseas site costs you $220.
There are two main exceptions. Alcohol and tobacco are taxed at the border whatever their value. And if you’re a GST-registered business buying for your business, give the seller your ABN and tell them you’re registered, and they shouldn’t charge you GST.
Digital services follow a similar rule. Netflix, Spotify, software and apps from overseas have included GST since 1 July 2017, which we cover in GST on overseas subscriptions.
Tourist Refund Scheme
How to Claim a GST Refund When You Leave Australia
The Tourist Refund Scheme lets you claim back the GST on goods you buy in Australia and take overseas with you. The refund is 1/11 of what you paid, so a $1,100 purchase gets you $100 back. Wine also gets a refund of the wine equalisation tax (WET).
To qualify, all of these need to be true:
- You spent at least $300 (incl. GST) at one business with the same ABN. Several invoices from that business can be added together, but different shops can’t.
- You bought the goods in the 60 days before you leave.
- You have the original tax invoice. For purchases of $1,000 or more, it must show your name.
- You carry or wear the goods on board, unless they’re oversized or restricted by security rules.
- You paid for the goods yourself.
Claim at the TRS facility in the departure area at least 30 minutes before your flight, or 60 minutes before a cruise ship leaves. Bring your passport, boarding pass, invoices and the goods. You can save time by entering your details in the TRS app first.
Services such as accommodation and tours don’t qualify, and nor do GST-free goods, because there’s no GST to refund. Airline and ship crew can’t claim.
Australians can use the scheme too. But if you bring the goods back home, you must declare them on your incoming passenger card, and you may have to repay the GST.
FAQ