Duties and other charges
Imported goods with a value over AUD1000 and some imported goods like tobacco, tobacco products and alcohol, are subject to the payment of:
Goods and Services Tax (GST) is payable on taxable importations. For more information, see the
GST and other taxes webpage.
For certain imported goods, dumping and countervailing duties may be collected. For further information, see the
Dumping and countervailing duties webpage.
Cost recovery
The Australian Border Force operates on a cost recovery basis. Any fees we collect cover the actual cost of providing our service. This process represents an ongoing commitment by the Australian Government to ensure that we recover fair and accurate costs from those who pay for our services. To view the charging arrangements, see the Cost Recovery Implementation Statement (CRIS).