Effective from 1 July 2018, low-value imported goods (goods of AUD1,000 or less* – excluding freight and insurance) will attract GST of 10%. The supplier of the goods is responsible for the collection of the GST at the point of sale overseas and they will have to provide their Australian Business Number (ABN) on the commercial invoice provided with the sale of the goods.

Note* does not apply to alcohol and tobacco products.