GST Exemptions (Non Taxable Importations)
GST is payable on imported goods unless the goods are covered by a specified Customs duty concession Item or GST exemption. Where imported goods are covered by an exemption an exemption codes can be used in the Department's systems to indicate which exemption is being claimed. A list of available exemptions (and associated codes) is provided below.
Important - Each GST exemption is based on legislation that provides the basis for the exemption. The description of exemptions listed below is only a summary. Refer to the legislation to determine whether a specific commodity is taxable or exempt. Goods that do not fit the specific terms of the relevant legislation are not exempt.
GST exemptions for imported goods are provided under the following legislation:
A New Tax System (Goods and Services Tax) Act 1999
Consular Privileges and Immunities Act 1972
Diplomatic Privileges and Immunities Act 1967
International Organisations (Privileges and Immunities) Act 1967
GST exemptions provided by the GST Act