Importing Goods into Australia: The Complete Guide for Businesses

Importing goods into Australia means bringing products in from overseas to sell, use in your business, or fulfil orders, and it comes with a specific set of rules around biosecurity, customs duty, GST and documentation. Whether you're bringing in a shipping container of stock from China, sourcing merchandise from the USA, or importing something as specific as sunglasses for your online store, the process follows the same core steps: check what you're allowed to bring in, work out what duty and tax apply, and get your paperwork right before it reaches the Australian border.

This guide walks through everything a growing business needs to know to import into Australia in 2026, from biosecurity permits through to the latest processing charges, so you can plan your costs and avoid the delays that catch most first-time importers out.

Let's dive in.

What Does Importing Goods into Australia Actually Involve?

At a high level, importing goods to Australia comes down to five steps:

• Research your product and market so you know there's demand, and you understand what you'll be competing against.


• Choose a reliable supplier who can meet your quality and pricing needs consistently.


• Check whether you need an import permit or licence for that specific product before you place the order.


• Organise transport and logistics to get the goods from the supplier to Australia.


• Clear customs with the right documentation and any duty or tax paid.

That's a fair bit to keep on top of, but we'll break each part down as simply as possible so you know exactly what to check and when.

Australian Import Laws and Regulations You Need to Know

Biosecurity Requirements

Australia has some of the strictest biosecurity rules in the world, and every import has to pass through them regardless of value. The Biosecurity Import Conditions system (BICON) is how the Department of Agriculture, Fisheries and Forestry classifies what you're bringing in: permitted with no conditions, permitted subject to conditions (like treatment or extra documentation), or requiring an import permit before it can even leave the origin country.

It's worth checking BICON before you commit to a supplier, not after the goods have already shipped. If your goods are flagged for treatment or inspection, that process itself can take weeks to complete, and those costs land on you as the importer.

Import Permits

If your product needs a permit, you'll generally fall into one of two categories:

• Standard permit: Faster to get and cheaper, for goods that meet predefined, low-risk conditions.


• Non-standard permit: Requires a more detailed assessment by the department, which takes longer and can involve extra evidence about how the goods were produced or treated.

You can apply for a standard permit through BICON directly, or read DAFF's explainer on standard permits first if you want to understand the process and cost before you start.

It's also worth knowing that the government has been working on making this whole process faster. As part of the ongoing Simplified Trade System reforms, initiatives like STEPS (a modernised biosecurity import processing system) and SCIM (the Australian Border Force's cargo intervention model) are aimed at reducing how often shipments get held up for manual checks, so the process should keep getting smoother over the next few years.

Tariffs, Taxes and Duties When Importing to Australia

This is usually where new importers get their costs wrong, and it's an easy mistake to make. On top of what you pay your supplier, there are three separate costs to add on: GST, customs duty, and an Import Processing Charge, together often referred to as import tax. Work all three out before you place your order, not after your goods land, so you know your real cost, not just your supplier's price. Here's how each one works.

GST on Imported Goods

Australia charges Goods and Services Tax (GST) at 10% of the total value of the taxable importation, which includes the customs value of the goods, any duty payable, and the cost of transport and insurance to get them here.

Here's the part that trips people up: GST doesn't only apply above $1,000. For goods valued at $1,000 or less bought by consumers, GST is generally collected by the overseas seller or platform at the point of sale (this has been the rule since July 2018, under the low value imported goods scheme). For shipments valued over $1,000, GST and duty are instead calculated and collected at the border as part of customs clearance. You can read the full details on the ATO's page on GST for imported goods.

If cash flow is a concern, eligible businesses can apply for the GST deferral scheme, which lets you defer GST payments on imports and settle them through your regular Business Activity Statement instead of paying at the border.

Customs Duty

Duty rates vary depending on your product's tariff classification and where it's coming from, so there's no single number that applies across the board. Before you commit to a supplier or place an order, look up the exact duty rate for your product through the ABF's tariff classification system. This is where Australia's Free Trade Agreements (FTAs) matter: Australia currently has 19 free trade agreements in force, including with China, the United States, New Zealand, Singapore, Thailand, Chile and others, and many of these agreements reduce or completely remove duty on qualifying goods. It's worth checking your product's country of origin and tariff classification against the relevant FTA before assuming the standard rate applies.

Import Processing Charges

On top of GST and duty, the Australian Border Force applies an Import Processing Charge to cover the cost of processing your import declaration. As of 2026, the charges are:

Import Value	Electronic Lodgement	Paper Lodgement
$1,000 or less	$0	N/A
Over $1,000 and under $10,000	$50	$90
$10,000 or more	$152	$192
Warehoused goods	$23	$63

As that table shows, electronic lodgement is cheaper than paper lodgement at every threshold. Most customs brokers already lodge declarations electronically as standard practice, through the government's Integrated Cargo System. So this saving usually applies automatically, without you needing to ask for it.

How to Reduce or Avoid Import Duty

There's no way to legally avoid GST or duty altogether on a genuine commercial import, but there are legitimate ways to reduce what you pay:

• Check your Free Trade Agreement eligibility. If your goods qualify for preferential treatment under an FTA, duty can drop to zero.


• Look into Tariff Concession Orders. If there's no Australian-made equivalent of the product you're importing, you may be able to import it duty-free under a Tariff Concession Order.


• Use the GST deferral scheme. if you're registered for GST, so import GST is settled on your BAS instead of tying up cash at the border.


• Get your tariff classification right the first time. Misclassifying goods is one of the most common reasons businesses overpay or get hit with penalties later when it's corrected.


• Consider a Delivered Duty Paid (DDP) service so duties and taxes are calculated and paid upfront, avoiding surprise charges and clearance delays further down the track.

What Documents and Business Numbers Do You Need?

To import into Australia, you'll generally need:

• An Australian Business Number (ABN), which identifies your business on import declarations.


• To check your GST registration status, since this affects how GST on your imports is calculated and reported.


• Any import permits required for your specific goods, obtained through BICON.


• Accurate customs documentation, including a commercial invoice and packing list from your supplier, and a bill of lading (sea freight) or air waybill (air freight) issued by the courier, not by you as the importer.


• The ability to pay duty, GST and processing charges at the time of clearance (unless you're using deferral).

One thing that's easy to overlook: if your business also sells to overseas customers, not just imports, you may need a different set of numbers depending on where you're shipping to. An EORI number is generally required for B2B shipments into the EU or UK, an IOSS number is recommended for consumer sales into the EU under €150, a VOEC number applies to consumer sales into Norway under NOK 3,000, and an IRD number is a New Zealand tax identifier for GST-registered sellers. None of these affects your imports into Australia, but if you're running two-way trade, it's worth having them sorted so your outbound shipments don't get held up either.

Importing from Specific Countries: China and the USA

The two biggest sources of imports for Australian businesses are China and the USA, and each comes with its own considerations.

Importing from China to Australia

This route benefits from the China Australia Free Trade Agreement (ChAFTA), which can reduce or eliminate duty on qualifying goods. Biosecurity checks are strict, particularly around packaging materials. Any timber packaging (like wooden pallets or crates) must be treated and certified to meet Australian biosecurity standards, so it's worth confirming this with your supplier before the goods ship. We've covered the full process, including air freight timelines and common pitfalls, in our dedicated guide to shipping from China.

Importing from the USA to Australia

This route also benefits from the Australia United States Free Trade Agreement (AUSFTA), and typically comes with more predictable transit times given the well-established air freight and courier networks between the two countries. The same GST, duty and biosecurity rules apply regardless of origin country, so don't assume goods from the USA face fewer checks at the border than goods from anywhere else.

Whatever you're importing, whether it's a full container of stock, sample merchandise to test a new product line, or something as specific as sunglasses for your online store, the underlying process (permits, duty, GST, documentation) is the same.

The Customs Clearance Process: Step by Step

Once your goods physically arrive in Australia, clearance generally follows three steps:

1. Arrival: Your goods reach the Australian Border Force's control, either at a port, airport, or international mail facility.


2. Verification: The ABF checks your documentation, permits, and confirms duty and GST have been calculated and paid (or deferred).


3. Authority to Deal: Once everything checks out, the ABF issues an Authority to Deal, which releases the goods so they can be sold or used.

For shipments valued at $1,000 or less, you can generally use a simplified Self-Assessed Clearance (SAC), which your courier or postal service usually handles automatically. Above $1,000, you'll need a Full Import Declaration (N10): Form B650 if your goods arrive by sea or air cargo, or Form B374 if they arrive by international mail. You can find the official step-by-step breakdown on the Australian Border Force's how to import page, and general guidance for buying from overseas on their buying online page.

In practice, lodging the declaration is usually done by a customs broker or freight forwarder on your behalf, rather than by you directly. Keep in mind that as the importer, you still hold legal responsibility for the accuracy of your documentation, even if someone prepared it. It's worth double-checking the details yourself before you submit them.

Prohibited and Restricted Items

Some goods can't legally be imported into Australia at all, and others need special permits, treatment, or declarations before they’re allowed through the border. This covers things like certain food products, plant and animal material, weapons, and specific chemicals, among many others, and applies regardless of which courier or freight forwarder you use, so it's worth checking BICON for your specific goods.

Separately, our own full guide to prohibited and restricted items covers what we can and can't carry. If something is on this list, it means we can't ship it for you, but another courier may still be able to. Check it before you commit to a supplier or place an order, but note that it's not a substitute for confirming a good's legal import status through BICON.

Common Import Mistakes to Avoid

Mistake	Why it Causes Problems	How to Avoid it
Incorrect or missing documentation	Missing commercial invoices, packing lists or declarations delay clearance	Confirm your supplier provides complete, accurate paperwork before shipping
Failing to declare all goods	Undeclared items can trigger penalties and further inspection	Declare everything in the shipment, even samples or free items
Underestimating product values	Understating value to reduce duty is a compliance risk and can be detected	Declare the true commercial value, including freight and insurance
Ignoring biosecurity requirements	Non-compliant goods or packaging can be seized, treated at your cost, or re-exported	Check BICON before you order, not after it ships
Incorrect duty or tax calculations	Wrong tariff classification leads to under or overpayment	Confirm the correct tariff classification and check FTA eligibility
Incorrect parcel measurements	Inaccurate dimensions lead to reweighing fees and delays	Measure and weigh parcels correctly. See our guide on how to save money by correctly measuring your parcel

Shipping Your Imports with Interparcel

Importing goods via air freight? We can help arrange the shipment and prepare the customs invoice you'll need. If your goods are coming by sea, we can help with the domestic shipping once they've cleared customs, as sea freight isn't a service we offer.

If you want to avoid surprise duty charges upon delivery, Interparcel offers Delivered Duty Paid (DDP), so duties and taxes can be paid upfront. This can be handled by the sender (your supplier) or the receiver (you, the importer), depending on who makes the booking. When booking with FedEx or UPS through Interparcel, DDP is a prepaid solution, so it needs to be paid during the booking process. DHL is also available for imports through Interparcel.

If the importer is making the booking, get the correct parcel weight and dimensions from your supplier first, then pop into our quote calculator to find the best courier for your needs. Once the booking is complete, you'll receive an email with the shipping label, which you then send to your supplier to apply to the shipment and get it ready for collection. The same process works the other way too: your supplier can book it through Interparcel instead, if that suits your arrangement better. Just remember, Interparcel only ships to and from Australia.

Prefer to pay on arrival instead? Our platform also supports DDU (Delivered Duty Unpaid). Just keep in mind that duties and taxes are charged to the receiver when the parcel arrives in the destination country.

For businesses managing regular import volumes, it's worth signing up for a free Interparcel account to get access to our Shipping Manager platform, which brings our smart shipping tools together in one place. Access to it means automated order processing and a direct integration between your ecommerce store and our platform, so orders flow through without manual entry. That means less time spent on logistics admin, and more time growing your business.

Want a hand working out the best shipping setup or negotiating your rates for your import volumes? Book a call with our shipping experts. Got a question about an existing shipment or booking instead? Our customer service team can help any time.

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