Changes to GST on Low Value Imported Goods

Since the GST system was introduced in 2000, imports of items that have cost less than $1,000 have been exempt from GST.

From 1 July 2018, GST will apply to retail sales of low value physical goods ($1,000 or less) that have been imported to Australia and sold to consumers. The existing process to collect GST on imports above $1,000 at the border remains unchanged.


What does this mean for your business?

If you are a business that meets the $75,000 GST registration threshold and sells low value physical goods that have been imported you will need to:

  • Ensure that you are registered for GST
  • Charge GST to customers on low value imported goods (unless they are GST-free)
  • Lodge a return to the Australian Taxation Office.

If you need assistance in registering your business for GST, please fill in your information below or call our office on 08 8431 7444.

Get registered for GST

Please enter your name.
Please enter a message.