When and by whom is GST collected on overseas online shopping?

If the value of the goods is at or below the low value threshold, the overseas seller or online platform usually charges GST at the point of sale and remits it on your behalf. If it exceeds the threshold, GST is charged at the border together with an import declaration, and customs duty may apply depending on the item, all settled before you can collect the goods. The specific thresholds and rates change, so check the latest figures on the ATO's official page.

My parcel has been held at customs or biosecurity (on hold / information requested). What should I do?

Respond within the deadline set out in the notice sent by the ABF (customs) or DAFF (biosecurity), and provide the documents they request (purchase receipt, proof of value, ingredient information). For goods subject to biosecurity, you may be asked to choose between treatment, re-export, or destruction. If you ignore the notice, the goods may be destroyed or returned, so be sure to meet the deadline.

Can I receive food, health supplements, or traditional medicines by international mail?

It depends on the item. Food, plants, animal products, seeds, and traditional medicines are subject to biosecurity, and whether they are conditionally allowed, require an import permit, or are prohibited varies by item. Before ordering, search the import conditions on DAFF's BICON. If a traditional medicine contains an endangered species (CITES) ingredient, it may be seized. This guide covers only the biosecurity facts and does not address the efficacy or dosage of medicines; the import of personal prescription medicines by international mail is subject to separate rules, so refer to the 'Importing medicines' guide.

If my goods are seized or never arrive, can I get a refund?

The Australian Consumer Law (ACL) does not generally apply to overseas sellers, so it is difficult to compel refunds or replacements as you could with a domestic seller. First contact the seller or courier, and if that does not resolve it, applying for a chargeback (transaction dispute) with the card issuer you paid with, within the time limit, is the practical alternative. A chargeback is not a guaranteed refund but one form of remedy with conditions and deadlines, and recovery cannot be assured.

Is receiving personal medicines by mail also covered by this guide?

No. The import of personal-use prescription medicines by international mail is subject to separate rules and quantity and prescription requirements, so refer to the 'Importing medicines' guide rather than this one. This guide covers the biosecurity of general goods such as food, plants, animal products, and traditional medicine ingredients and CITES, as well as import GST.

Do I really need a customs broker? How do I find one?

Low value goods or small personal purchases are usually handled without a customs broker. If it is a high-value or commercial quantity that greatly exceeds the threshold, a licensed customs broker who lodges the import declaration on your behalf can be useful. Rather than recommending a particular firm, find a qualified one yourself using the ABF's guidance on how to check for licensed brokers.

Can I save on tax by declaring a lower price to customs?

No. Declaring a value lower than the actual price or concealing the contents is illegal, and if detected it can lead to seizure of the goods and fines, and depending on the case may even affect your visa. Always declare the actual amount and contents accurately. If you are worried about visa implications, it is safest to consult a MARA-registered migration agent.

Overseas online shopping and international mail customs and biosecurity guide (import GST and prohibited items) - Ballarat

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Overseas online shopping and international mail: customs and biosecurity

A summary, based on official Australian sources, of the import GST, customs clearance, prohibited biosecurity items, and remedies when things go wrong that apply when you order overseas goods to Australia or receive them by international mail.

Overseas online shopping: what you need to know — customs, biosecurity, and import GST

When you order goods online to Australia or receive them by international mail (parcel), they pass through three different gates. For customs, the Australian Border Force (ABF) handles duties and import procedures, while for biosecurity, the Department of Agriculture, Fisheries and Forestry (DAFF) screens out risky goods such as food, plants, and animal products. On top of this, import GST may apply separately. Because the three have different responsible agencies and different rules, it is best to understand each one separately.\n\nGoods you carry in yourself at the airport (carry-in) are a separate process declared on arrival via the Incoming Passenger Card, and follow a different regulatory path from the mail and online imports this guide covers. For the accompanied-goods declaration process, refer to the separate 'Arrival customs and biosecurity' guide.

Carry-in vs mail/online imports — what is the difference

Goods you carry in your luggage while travelling and goods you order online and have delivered are subject to different declaration methods and tax calculations, even for the same item. Carry-in goods are assessed against the personal traveller's duty-free limit and the Incoming Passenger Card, whereas mail and online imports are assessed against GST collection at the point of sale or at the border, the information stated on the customs declaration, and biosecurity screening. This guide is limited to goods received by mail or online. The importation of a live pet is a separate animal quarantine process, so refer to the relevant guide.

When and by whom is import GST collected — it splits by price band

For GST on consumer goods bought overseas, when it is collected and by whom depends on whether the value of the goods is at or below the low value threshold or above it. For goods at or below the threshold, an overseas seller, online platform, or redeliverer that sells to Australia above a certain scale charges GST at the point of sale and remits it on your behalf. For goods above the threshold, GST is charged at the border (at the time of clearance) together with an import declaration, and customs duty may apply depending on the item, all settled before you can collect the goods.\n\nThe import GST referred to here is a consumption tax collected at the consumer, border, or platform level, and is an entirely different system from the business GST registration that a business registers for once it exceeds an annual turnover threshold. Personal online shopping has nothing to do with business GST registration. Thresholds, rates, and duty-free limits change with policy, so do not memorise the figures in this guide — check the latest values on the ATO and ABF official pages.

How are high-value goods settled at the border handled

Goods above the threshold require an import declaration for clearance, and the GST, customs duty, and clearance processing fees must be settled before the goods are released. You can lodge the declaration yourself, or for high-value or complex cases you may use a customs broker. If you need a customs broker, before choosing a particular firm refer to the ABF's guidance on how to check for a licensed customs broker. This guide does not recommend any particular customs broker, shipping forwarder, or buying agent.

Biosecurity and prohibited items — the things most often caught in parcels

In international mail, what is most often held or seized is not a tax issue but goods subject to biosecurity. To protect its unique ecosystem and agricultural and livestock industries, Australia strictly blocks the entry of pests and diseases. The following items require particular care when received by parcel.\n\nRepresentative examples are meat and animal products (jerky, sausages, dried seafood, etc.), seeds, plants, and seedlings, honey and bee products (including royal jelly and propolis), timber and handicrafts, and traditional medicines containing plant or animal ingredients. In particular, traditional medicines may be subject to seizure if they contain plants or animals covered by the Convention on International Trade in Endangered Species (CITES) (for example, the bones or horns of certain animals, or certain plants). This guide provides only the facts about biosecurity and CITES and does not address the efficacy or method of taking any medicine. If you receive personal prescription medicines by international mail, the rules are separate, so refer to the 'Importing medicines' guide.\n\nBecause whether an item can be imported and under what conditions varies by item, the most reliable approach is to check via DAFF's BICON (Biosecurity Import Conditions) search before ordering.

For food, seeds, plants, and animal products, search the import conditions on BICON before ordering — whether they are conditionally allowed, require an import permit, or are prohibited varies by item.

Four cases by situation

Here are four categories covering the situations commonly encountered with overseas online shopping and international mail. Check which one your goods fall into.

Low value goods — GST at point of sale

General consumer goods at or below the threshold. The overseas seller or platform usually charges and remits GST at the point of sale, so in many cases the goods are delivered without additional settlement at the border. Check at the checkout screen whether GST is included.

High-value goods — settled at the border

Goods above the threshold. At clearance, GST, customs duty, and processing fees must be settled together with an import declaration before release. You can declare yourself or use a licensed customs broker, and it is wise to factor the taxes and costs into your budget in advance.

Subject to biosecurity — held / treatment required

Biologically risky items such as food, seeds, timber, and traditional medicines. They may be held at biosecurity and you may be asked to choose between treatment, re-export, or destruction, or they may be seized if conditions are not met. Checking BICON before ordering is key.

Shopping overseas safely — a step-by-step checklist

Checking in order from before you order through to receipt can greatly reduce customs and biosecurity problems and unexpected costs.

Check importability before ordering: For food, plants, animal products, and medicines, first check on BICON; for regulated goods, check with the ABF whether they can be imported.
Calculate the total cost: Beyond the item price and shipping, estimate the GST, customs duty, and processing fees that apply above the threshold to gauge the total cost.
Check GST at checkout: For low value goods, check whether GST was charged at the point of sale to avoid double collection at the border.

Common mistakes and things to watch out for

The following are common mistakes and misunderstandings in overseas online shopping. Knowing them in advance can help you avoid unnecessary losses and possible breaches of the law.

Blindly trusting old figures: Thresholds and rates change. Check the official ATO and ABF values instead of the old figures in community and blog posts.
Ignoring biosecurity: Many people focus only on tax and get caught at biosecurity with food, seeds, or medicines. Biosecurity is a problem more often than customs.
False or under-valued declaration: Lowering the price or concealing the contents to save on tax is illegal and leads to seizure, fines, and visa risk.

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