Australia — Customs, duties & de minimis
Australia — Customs, duties & de minimis (EN)
Incoterm: DAP — the recipient pays duties, GST (10%), and clearance/disbursement fees.
Carrier: From Japan via Japan Post (International ePacket Light / EMS, tracked).
1) De minimis / low-value imports
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≤ A$1,000 customs value: No duties or GST collected at the border.
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> A$1,000: Import declaration required; duty + GST assessed at clearance.
2) Assessment
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GST 10%: applied to customs value + duty + international freight/insurance.
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Duty: depends on HS code/origin (some general goods ~5%).
3) Practice
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Carriers often advance charges and bill consignee; disbursement fees apply.
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≤ A$1,000 mail shipments: generally no border charges.
4) Notes
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Website prices exclude duty/GST/fees.
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Customs may request ID/invoice; delays or returns possible if not provided.