Shipping Guide · Updated October 2026
Importing from China to Australia: GST, border charges and biosecurity, explained
Australia runs one of the stricter borders in the trade, and it bites in two places: the tax office wants its 10% GST on a base that includes your freight, and the biosecurity rules stop containers over wood packaging long before the tax matters. This guide covers the GST formula, the 2026 border charges, the ISPM15 packaging rules and the destination fees LCL consignees actually pay.
Quick answer: Import GST is 10% of the value of the taxable importation — customs value plus duty plus international freight plus insurance. Consignments over AU$1,000 also pay any customs duty plus the ABF import processing charge (about AU$50 per sea consignment, AU$152.60 above AU$10,000, electronic declaration); under AU$1,000 neither duty nor border GST applies. All wood packaging must be ISPM15-compliant.
- Import GST is 10% of the value of the taxable importation: customs value + duty + international transport + insurance (ATO ruling GSTR 2003/15A1).
- The AU$1,000 low-value threshold decides the path: under it, no duty and no border GST — overseas vendors collect the 10% at checkout under rules in force since 1 July 2018.
- The ABF import processing charge runs about AU$50 per sea consignment on electronic declarations between AU$1,000 and AU$10,000, and AU$152.60 above AU$10,000 (2026).
- From 1 July 2026 the biosecurity cost recovery charge adds AU$48 per air consignment and AU$71 per sea consignment (ABF Customs Notice 2026/23).
- Every wood pallet, crate and dunnage piece must meet ISPM15 — heat treated or fumigated, bark-free. Non-compliant packaging means onshore treatment, re-export or destruction at the importer's cost.
- LCL consignees pay destination CFS, quarantine inspection and — if contamination is found — container cleaning. Get the destination-charges estimate in writing before the cargo sails.
How import GST is calculated
The formula comes from the ATO's own ruling, GSTR 2003/15A1: GST is 10% of the value of the taxable importation, and that value is the customs value of the goods plus any duty payable plus the international transport of the goods plus the insurance for that transport. Freight and insurance sit inside the base, so the GST bill is always larger than 10% of the supplier invoice.
| Step | Item | Illustrative amount |
|---|---|---|
| 1 | Customs value of the goods (FOB Shenzhen) | AU$10,000 |
| 2 | Duty at an illustrative 5% rate | AU$500 |
| 3 | International freight | AU$1,800 |
| 4 | Insurance | AU$90 |
| 5 | GST = 10% × (10,000 + 500 + 1,800 + 90) | AU$1,239 |
Illustrative figures, not our quote. The duty rate depends entirely on the HS code — many consumer goods sit at 0–5%, others higher — so confirm the rate for your product before you budget. GST never varies: it is 10% of the base.
Add the fixed charges and the full border bill for this AU$10,000 consignment comes to about AU$1,963: AU$500 duty + AU$1,239 GST + AU$152.60 import processing charge (the consignment is over AU$10,000) + AU$71 biosecurity cost recovery. Duty and GST scale with value; the fixed charges do not, which is why they bite hardest on small consignments.
The AU$1,000 low-value threshold
The threshold splits every shipment into two different worlds:
| Consignment value | Duty | GST | Border charges | Who lodges |
|---|---|---|---|---|
| AU$1,000 or less | None | Collected by the vendor at checkout (since 1 July 2018, for vendors with Australian turnover above A$75,000) | None — self-assessed clearance | Vendor collects; no import declaration |
| Over AU$1,000 | Per HS code | 10% at the border, on the full base | Import processing charge + biosecurity cost recovery | Import declaration, normally by your customs broker |
One boundary worth stating plainly: declare by the transaction, not by the carton count. Splitting a single commercial order into sub-AU$1,000 parcels to stay under the threshold invites valuation scrutiny at examination, and the freight you pay per extra parcel usually eats the "saving" anyway. If the order is over AU$1,000, run it through the declaration.
The 2026 border charges
Two fixed charges sit on top of duty and GST, and both are per consignment:
| Charge | Sea (electronic) | Air (electronic) | Notes |
|---|---|---|---|
| Import processing charge, ≤ AU$1,000 | AU$0 | AU$0 | Self-assessed clearance channel |
| Import processing charge, AU$1,000–10,000 | ~AU$50 | ~AU$40.20 | Per consignment |
| Import processing charge, > AU$10,000 | AU$152.60 | ~AU$105 | Raised by AU$102.60 in the 2026 update |
| Biosecurity cost recovery (from 1 July 2026) | AU$71 | AU$48 | ABF Customs Notice 2026/23 |
Electronic-lodgement figures as of October 2026; manual lodgement costs roughly double. Australia does not levy a per-container biosecurity tax — a proposed container levy from 2017 was scrapped before it ever started. Check abf.gov.au for the current published values.
Biosecurity: ISPM15 and BICON
The Department of Agriculture, Fisheries and Forestry (DAFF) runs the biosecurity border, and its rules reach past the cargo to the packaging around it. Every wood pallet, crate, skid and dunnage piece entering Australia must meet ISPM 15: heat treated to the standard or methyl bromide fumigated, marked with the ISPM 15 stamp, free of bark, and clean of soil, seeds and insects. The authoritative source for any specific commodity is BICON, DAFF's import conditions database — conditions are set per product and per origin, and they change.
What happens when packaging fails inspection is worth knowing before it happens: onshore treatment, re-export or destruction — every option billed to the importer, plus the days the container sits while it is sorted out. The fix costs nothing at the factory: write ISPM 15 compliance into the purchase order, or specify plastic pallets for goods that allow them. Container cleanliness counts too — a box loaded on a dirty yard can arrive with soil on the floor, and that is a biosecurity matter as well.
What LCL consignees pay at destination
LCL freight into Australia collects a destination-side fee stack that a freight-only quote never shows: CFS deconsolidation, quarantine and inspection service fees, container cleaning when contamination is found, and storage while an inspection holds the box. Under CIF or CFR terms these destination charges are collected from the consignee by the destination agent — that is how the Incoterm works, not a scam in itself, but a freight-only comparison makes the low bidder look artificially cheap.
Ask any forwarder you are comparing for a written destination-charges estimate before the cargo sails. The LCL fee structure and where the charges attach are covered on our FCL vs LCL page; the lane itself — services and ports — is on the Australia & New Zealand route page.
Your first China–Australia shipment
Five steps, in this order, cover both the tax side and the biosecurity side:
| Step | What you do | Where | What it gives you |
|---|---|---|---|
| 1 | Confirm the HS code and the duty rate for your product | Tariff + BICON | No surprises at declaration |
| 2 | Write ISPM 15 packaging into the factory instructions | Purchase order | Wood packaging passes the border |
| 3 | Book with a forwarder that handles China export clearance | With your forwarder | Vessel, documents and cutoffs handled |
| 4 | Lodge the import declaration | Your customs broker | Duty, GST, IPC and BCR calculated and paid |
| 5 | Collect and deliver | Broker releases, forwarder delivers | Cargo on the road, account clean |
The FAQ below picks up the questions importers ask most. If your consignment is under AU$1,000 and moving by courier, none of the declaration machinery applies — the vendor GST rule does.
Frequently asked questions
Do I pay GST on goods under AU$1,000?
Not at the border. Since 1 July 2018 the overseas vendor collects the 10% GST at checkout once its Australian turnover exceeds A$75,000, and consignments under AU$1,000 also carry no import duty. Goods over AU$1,000 go through a formal import declaration, where duty, GST and the border charges are collected.
How is Australian import GST calculated?
Import GST is 10% of the value of the taxable importation: the customs value of the goods plus any duty plus the international freight plus the insurance (ATO ruling GSTR 2003/15A1). Because freight and insurance sit inside the base, the GST bill is larger than 10% of the supplier invoice.
Do my pallets need ISPM15 treatment?
Yes — every piece of wood packaging entering Australia (pallets, crates, dunnage) must be ISPM15-compliant: heat treated or methyl bromide fumigated, bark-free and clean. Non-compliant packaging means onshore treatment, re-export or destruction, all at the importer's cost. Plastic pallets avoid the issue entirely.
What is the biosecurity charge on my import entry?
From 1 July 2026 the biosecurity cost recovery charge is AU$48 per air consignment and AU$71 per sea consignment (ABF Customs Notice 2026/23). It is separate from the ABF import processing charge, which runs about AU$50 per sea consignment between AU$1,000 and AU$10,000 and AU$152.60 above AU$10,000 (electronic declaration, 2026).
Who handles what on a China–Australia shipment?
Send the factory-ready date, the loading port and the destination, and we reply within 24 hours with a confirmed sailing, the CY cutoff in writing and an itemized all-in quote — China export handled by us, Australian clearance and the GST entry running through your customs broker.
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Tell us what you are shipping and where it needs to go. We will come back with a clear rate and a straight answer.