Australian Tax-Low Value Imports

The Australian goods and services tax (GST) may apply to American exporters for retail sales of low value goods, services or digital products to Australia.  Retailers, online marketplaces and goods re-deliverers may need to register and pay GST to the Australian Taxation Office.  GST is a consumption tax similar to a sales or value-added tax.

Since July 1, 2018, GST has been applied to retail sales of low value goods (AUD1,000 or less) to Australia, when purchased by consumers. For low value goods, GST is collected by the overseas seller through the sale and remitted to the Australian Tax Office, instead of being paid by the importer at the Australian border.

A recipient is not a consumer if they are a GST-registered business who purchases the goods for use in their business in Australia.

An American supplier 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. American suppliers that only makes sales to Australia of goods imported by GST-registered businesses, will not be required to register for GST.

More information is available on the Australian Tax Office website at www.ato.gov.au/AusGST.