FAQ Type: Duty and GST

Tobacco duty rates also vary but again to give you an idea, the most common rate is $1,076.35*/kg of tobacco content. If your importing cigarettes not exceeding in weight 0.8 grams per stick of tobacco content, the duty rate is $0.80726*/stick.

*Quoted rates are indicative and subject to change.

Tobacco duty rates vary, but the most common rate is $1,076.35*/kg of tobacco content. Molasses Tobacco is deemed to be 100% tobacco by weight, hence if you have 1kg of molasses tobacco that contains only 20% actual tobacco, you will pay $1,076.35 in duty based on a 1kg calculation of tobacco content.

*Quoted rates are indicative and subject to change.

The duty rates for spirit alcohols vary depending on its exact specifications, however to give you a general idea spirits commonly attract the 5% duty PLUS $84.51* per litre of alcohol content.

Whiskey Calculation Example:
The Duty and GST payable on a 700ml bottle of Whiskey valued at $100 with an alcohol content of 37.0% would be calculated as follows:

If the Customs value (CV) of the Whiskey = $100.00

Then the Customs duty @ 5% of the $100 (CV) = $5.00 (Payable)
The Litres of Alcohol (La) content is 0.7L x 37.0% = 0.259 La
The La duty rate of $84.51/La x 0.259 La = $21.89 (Payable)
International transport and insurance or postage (T&I) = $50.00
Value of the Taxable Importation (VoTI) = (CV + 5% Duty + La Duty + T&I) = $176.89
Goods and Services Tax (GST) @ 10% of the VoTI = $17.69 (Payable)
Total Payable (Duty + GST) = $44.58

*Quoted rates are indicative and subject to change

The duty rates for alcohol varies depending on its exact specifications, however to give you a general idea most Wines are 5% duty, however in addition to duty and GST, most wines also attract Wine Equalisation Tax (WET) which is calculated at 29% of [the customs value (CV) PLUS the duty PLUS the Transport and Insurance (T&I)].

Wine Calculation Example:

The Duty, WET and GST payable on a 700ml bottle of Wine valued at $100 with an alcohol content of 13.5% would be calculated as follows:

If the Customs value (CV) of the Wine = $100.00
Then the Customs duty @ 5% of the $100 (CV) = $5.00 (Payable)
International transport and insurance or postage (T&I) = $50.00
Wine Equalisation Tax (WET) @ 29% of (CV + Duty + T&I) = $44.95 (Payable)
Value of the Taxable Importation (VoTI) = (CV + Duty + T&I + WET) = $199.95
Goods and Services Tax (GST) @ 10% of the VoTI = $19.99 (Payable)
Total Payable (Duty + WET + GST) = $69.94

*Quoted rates are indicative and subject to change

The duty rates for alcohol varies depending on its exact specifications, however to give you a general idea most beers made from malt attract a duty rate of $49.90* per litre or alcohol content by which it exceeds 1.15%.

Beer Calculation Example:
The Duty and GST payable on a Carton of 24 x 375ml bottles of Beer valued at $70 with an alcohol content of 4.9% would be calculated as follows:

If the Customs value (CV) of the Beer = $70.00

The dutiable Litres of Alcohol (La) is 4.9% – 1.15% = 3.75%
The Litres of Alcohol (La) content is 24 x 0.375L x 3.75% = 0.3375 La
Therefore, the duty rate of $49.90/La x 0.3375 La = $16.84 (Payable)
International transport and insurance or postage (T&I) = $50.00
Value of the Taxable Importation (VoTI) = (CV + Duty + T&I) = $136.84
Goods and Services Tax (GST) @ 10% of the VoTI = $13.68 (Payable)
Total Payable (Duty + GST) = $30.52

*Quoted rates are indicative and subject to change

We apply one of two possible exchange rates depending on whether the goods have already been paid for or not.

At the time of importation, if the importer has not already transferred payment to the overseas supplier for the goods then we use the customs exchange rate, which is the average of the four major banks at the date of valuation (usually exportation date) of the goods from the origin.

If the goods have already been paid for and you provide the payment remittance (e.g. T/T, Paypal Receipt, Credit Card Statement etc.) then we use the exchange rate that you paid for the goods on hence the Duty/GST is calculated based on the actual AUD amount you paid.

Yes. The law requires that all goods – whether second hand or new, commercial or private – be subject to the assessment of customs duty and GST and checked for community protection risks.

Duty and/or GST is only collected on imported goods where the value of the goods is above A$1000, OR where the goods include alcohol, tobacco or are prohibited/restricted products. Goods valued above A$1000 must be cleared through Customs by completion of a formal Customs Entry.

If you have received a Customs Notice then the shipper has already advised customs that your goods meet these criteria.

Yes. The law requires that all goods – whether second hand or new, commercial or private – be subject to the assessment of customs duty and GST and checked for community protection risks.

Once we finalise your clearance, all Customs/Government charges are automatically billed
to the same credit card you used online to submit your clearance request.

Gift are treated no differently to commercial consignments, the law requires that all goods, even gifts, over the value of AUD$1000 are subject to the assessment of customs duty and GST and checked for community protection risks. The value of a gift is assessed as the usual value that you would buy that item for in the country of origin.