The A$1,000 line
At a customs value of A$1,000 or less there's no duty, import GST or processing charge at the border, alcohol and tobacco aside. Over it you need a full import declaration, usually by a licensed broker, and you pay the lot before the goods are released.
Under the line, a GST-registered business that gives the seller its ABN and says it's registered shouldn't be charged GST. A business that isn't registered pays it at checkout to overseas sellers registered for Australian GST.
Customs value and the exchange rate
Duty is charged on the customs value, which is generally the FOB value: the goods without the overseas freight and insurance. On EXW terms the pickup, export clearance and loading go in; on CIF the freight and insurance inside the price come back out.
The ABF converts at the rate for the day the goods are exported, not the day they land. The default here is the RBA's published rate for 29 Oct 2026, which is close but isn't the ABF's. Your bank or card rate is what goes into your landed cost.
Duty, FTAs and dumping
The rate comes from the tariff classification, so the starting rate for each item is the line most of them sit on. Many lines are 5%, plenty are Free; check yours in the ABF Working Tariff or with your broker.
Under ChAFTA, goods that originate in China are Free except alcohol, tobacco and fuels, with a ChAFTA certificate of origin from China Customs or CCPIT (not needed under A$1,000). Each other FTA has a schedule listing the lines that aren't Free for that country. Late certificate? ChAFTA refunds can be claimed up to 12 months from shipment where the certificate is issued after the fact, and up to 4 years where you held it at import.
Dumping and countervailing duty comes on top, FTA or not, at the rate the register sets for your exporter. It can be more than the goods are worth. The aluminium extrusion measure covers extrusions further processed or fabricated to a limited extent, but not finished product that has become a different product; whether a fabricated sign, pole or frame is caught is for the Anti-Dumping Commission or your broker.
GST: cost or cash flow
Import GST is 10% of the value of the taxable importation: customs value plus duty plus transport and insurance to Australia. Registered and buying for the business, you claim it back on the BAS for the period you pay it, so it's cash flow, not cost.
On the deferred GST scheme it goes on your monthly BAS and you claim the same amount on the same BAS, so no cash goes out at the border for GST. The scheme needs monthly BAS lodged and paid online. A registered importer that doesn't know the freight yet can use 10% of the customs value in its place for the GST base.
Freight and local charges
Sea freight and port charges go per cubic metre. Air freight is charged on the greater of actual and volumetric weight: length × width × height in cm ÷ 6000 for air cargo, ÷ 5000 for DHL Express. Bulky, light goods like signs and marquees pay on the volume.
The broker, port, delivery order, terminal and cartage figures are one business's published prices, marked typical. Courier and post freight per kg and EXW origin charges have no published source and are marked estimates. Swap in your quotes.
Electrical safety and biosecurity
LED drivers and sign power supplies are Level 3 under the Electrical Equipment Safety System: RCM, an Australian or New Zealand certificate of conformity, and registration against a registered responsible supplier, which is whoever imports them. Illuminated signs aren't named on the list; a household-type plug-in sign can be a Level 3 portable luminaire. A CE mark isn't an Australian approval, and installing and connecting a sign is work for a licensed electrician.
Solid timber crates and pallets need ISPM 15 treatment and the IPPC mark, or they're treated, exported or destroyed at your cost. Container freight needs a packing declaration. Used machines and used marquees must arrive clean and free of soil.
What this is and isn't
Every figure is yours to change, and nothing you type leaves your browser. This is an estimate, not advice; the ABF or a licensed customs broker decides the classification and the charges.
