HS Code Lookup Australia: Customs Tariff
An HS code identifies goods for customs duty. The first 6 digits follow the international Harmonized System; Australia adds tariff and statistical digits. Search a product description or code to inspect its classification and source, then use the duty rate in the landed cost calculator. Preferential rates depend on origin rules and documentation, so confirm classification with your customs broker.
Landed cost per unit
$88.81
- Landed cost total
- $44,403.00
- Border payable now
- $6,451.00
- GST
- $4,328.00
- Uplift on customs value
- 16.85%
Show breakdown
Calculation breakdown
- Customs value AUD
- $38,000.00
- Duty
- $1,900.00
- Voti
- $43,280.00
- GST
- $4,328.00
- GST treatment
- payable at the border, claimable on BAS
- Import processing charge
- $152.00
- Biosecurity charge
- $71.00
- Local charges
- $900.00
- Border payable now
- $6,451.00
- Landed cost total
- $44,403.00
- Landed cost per unit
- $88.81
- Uplift on customs value
- 16.85%
- Low value consignment
- No
| Customs value AUD | $38,000.00 |
|---|---|
| Duty | $1,900.00 |
| Voti | $43,280.00 |
| GST | $4,328.00 |
| GST treatment | payable at the border, claimable on BAS |
| Import processing charge | $152.00 |
| Biosecurity charge | $71.00 |
| Local charges | $900.00 |
| Border payable now | $6,451.00 |
| Landed cost total | $44,403.00 |
| Landed cost per unit | $88.81 |
| Uplift on customs value | 16.85% |
| Low value consignment | No |
CIF removes the freight and insurance you enter to estimate the customs value. Confirm classification and FTA origin evidence with your broker. Low-value goods have exceptions, including alcohol and tobacco.
On a customs value of $38,000.00, border charges payable now are $6,451.00. The goods land at $88.81 per unit excluding recoverable GST, 16.85% above the customs value.
At a glance
- Duty
- 5% general rate on the customs value; 0% under most FTAs when origin rules are met
- GST
- 10% of customs value + duty + freight + insurance (the value of the taxable importation)
- Low value
- consignments of $1,000 or less clear without duty, GST or ABF charges
- ABF import processing charge
- $50 (over $1,000, under $10,000) or $152 (from $10,000), electronic
- Biosecurity charge
- $71 sea, $48 air, on consignments over $1,000
- Deferred GST
- monthly BAS lodgers can defer import GST instead of paying at the border
How it is calculated
Convert the goods to Australian dollars, apply the customs value basis, add duty and freight, then calculate import GST and local charges. GST registration determines whether recoverable GST is included in landed cost.
goods_aud = goods_value × fx_rate
CV = goods_aud (FOB)
= goods_aud + pre_export_costs (EXW)
= goods_aud − freight − insurance (CIF, approximation; see note)
duty = round2(CV × duty_rate)
VoTI = CV + duty + freight + insurance (value of the taxable importation)
gst = round2(VoTI × 0.10)
low_value = CV ≤ 1,000 → duty = gst = 0, no IPC or biosecurity charge
IPC = registry.customs.import_processing_charge[lodgement] by CV band
(0 at ≤ $1,000; $50 electronic / $90 documentary above $1,000 and below $10,000;
$152 / $192 at $10,000 and above)
biosecurity = $71 sea, $48 air (CV > $1,000)
local = broker + port_and_delivery + other
border_now = duty + (deferred ? 0 : gst) + IPC + biosecurity
landed_ex_gst = CV + duty + freight + insurance + local + IPC + biosecurity
landed = registered ? landed_ex_gst : landed_ex_gst + gst
per_unit = landed ÷ quantity
uplift = (landed − CV) ÷ CVDoes an HS code establish the final duty rate?
The code identifies the tariff classification, but the amount payable also depends on origin, any eligible trade agreement and whether specific or additional duties apply. Check the dated tariff entry and confirm unusual goods with your customs broker before lodging a declaration.
How do I use the tariff result in a landed cost estimate?
Select an ad valorem duty rate from the result and open the linked landed cost calculator. Enter the shipment value, freight and insurance separately. A percentage calculator cannot calculate a specific rate per litre or kilogram without the relevant quantity and rules.
How is landed cost calculated in Australia?
Start with the customs value, which is the price paid for the goods at the place of export in Australian dollars (the FOB price, converted at the ABF exchange rate for the export date). Add duty at the rate for the goods’ tariff classification. Add the international freight and insurance to bring the goods to Australia. That total is the value of the taxable importation, and GST is 10% of it. Then add what it costs to get the goods from the wharf to your shelf: the customs broker’s fee, port and terminal charges, delivery, any quarantine inspection, and the ABF’s import processing and biosecurity charges. If you are registered for GST the import GST is claimed on your BAS and is not part of landed cost; if you are not registered it is.
What is the import duty rate in Australia?
The general rate is 5% of the customs value for most manufactured goods, and many goods are duty free. If the goods originate in a country Australia has a free trade agreement with (New Zealand, China, Japan, Korea, the United States, the United Kingdom, ASEAN members, the CPTPP and RCEP partners, among others) the preferential rate is usually 0%, but only if the goods meet that agreement’s rules of origin and you hold the certificate or declaration of origin. Some goods carry specific rates (per litre or per kilogram), dumping duties or excise; the lookup flags these and the calculator asks you to enter the duty manually. The rate depends on the tariff classification, so classify first.
Does GST count as part of landed cost?
Only when you cannot claim it back. A GST-registered importer pays GST on the taxable importation at the border (or defers it to the BAS under the deferred GST scheme) and claims it as an input tax credit, so the true landed cost excludes it. A business that is not registered, or a private importer, pays it and cannot recover it, so it is part of what the goods cost. The calculator switches between the two with the “Registered for GST” toggle and shows the border payment separately from the landed cost so both numbers are visible.
How does an ERP allocate landed cost to stock?
Wholesale ERPs such as Odoo and MYOB Acumatica take the duty, freight, insurance and broker charges from a shipment and spread them across the stock lines by value, weight or quantity, so each product’s cost price in inventory is its landed cost, not its invoice price. That is what makes margin reports true. The per-unit figure this calculator produces is the number that should appear as the unit cost when the receipt is posted; if your accounting system shows the supplier price instead, your gross margin is overstated by the uplift shown here.
| Component | Amount (AUD) |
|---|---|
| Customs value (USD 25,000 at 1.52) | $38,000.00 |
| Duty at 5% | $1,900.00 |
| International freight | $3,200.00 |
| Insurance | $180.00 |
| Value of the taxable importation | $43,280.00 |
| GST on importation (claimable) | $4,328.00 |
| Import processing charge (electronic, $10,000 and over) | $152.00 |
| Biosecurity charge (sea) | $71.00 |
| Broker fee | $250.00 |
| Port, terminal and delivery | $650.00 |
| Payable at the border now | $6,451.00 |
| Landed cost (ex GST) | $44,403.00 |
| Landed cost per unit | $88.81 |
| Uplift on the supplier price | 16.85% |
Frequently asked questions
Does an HS code establish the final duty rate?
The code identifies the tariff classification, but the amount payable also depends on origin, any eligible trade agreement and whether specific or additional duties apply. Check the dated tariff entry and confirm unusual goods with your customs broker before lodging a declaration.
How do I use the tariff result in a landed cost estimate?
Select an ad valorem duty rate from the result and open the linked landed cost calculator. Enter the shipment value, freight and insurance separately. A percentage calculator cannot calculate a specific rate per litre or kilogram without the relevant quantity and rules.
Do I pay duty and GST on imports under $1,000?
No. Consignments with a customs value of $1,000 or less clear without duty, GST or ABF processing charges at the border. If the overseas seller or platform is registered for Australian GST they charge GST at the point of sale instead, unless you give them your ABN and a statement that you are registered.
Who can use the deferred GST scheme?
Importers registered for GST who lodge their BAS monthly and electronically, and who lodge import declarations electronically, can apply to the ATO to defer GST on imports. The GST is then reported on the BAS for the month of import and claimed on the same BAS, so no cash leaves the business at the border.
ERP for wholesale distribution in Australia
If landed cost still lives in a spreadsheet, we can show you how it posts automatically from a purchase receipt in Odoo or MYOB Acumatica.
Book a conversation