If you are shipping a parcel from Japan to Australia, the tax you pay depends mostly on one number: the value of the goods in the consignment. Australia treats low-value imports very differently from higher-value ones, and understanding that split is the key to estimating your landed cost. The figures below are a general estimate to help you plan, not tax advice.
The AUD 1,000 threshold
Australia draws a line at AUD 1,000 (the customs value of the goods). Below and above that line, the rules for Goods and Services Tax (GST), customs duty and processing charges work in different ways.
Low-value goods (consignments up to AUD 1,000)
For most goods valued at AUD 1,000 or less, GST of 10% is generally collected at the point of sale rather than at the border. The obligation to charge this GST usually falls on the seller, the online marketplace, or the redelivery or forwarding service that helped bring the goods into Australia, provided they meet the registration turnover threshold. In practice this means the 10% may already appear on your checkout receipt, and the parcel then clears without a further GST bill or border processing charge.
Goods above AUD 1,000
Once the consignment value exceeds AUD 1,000, GST is instead assessed at the border on import. At that point customs duty (where it applies to the goods) and a Department of Home Affairs import processing charge may also be added. You generally cannot clear these goods until those amounts are paid, and a customs broker is often used for the formal import declaration.
How value is assessed
Customs value is normally based on the price paid for the goods. Whether international transport and insurance are included depends on the calculation being applied, so the value used for the AUD 1,000 test may differ from the base used to calculate GST on higher-value imports. Currency conversion also matters, since the amount is expressed in Australian dollars using an official exchange rate. If your parcel sits close to the threshold, exchange-rate movement alone can push it over. Our landed-cost calculator can give you a rough figure to sanity-check against.
Proxies and forwarders may or may not collect GST
If you buy through a Japanese shopping proxy or forwarding service, do not assume the 10% has been handled. Some services are registered for Australian GST and will charge it at the point of sale on low-value goods; others are not, or treat the transaction differently. Keep your receipts and check whether GST was itemised. If it was not collected at sale and the consignment is over AUD 1,000, expect it to be assessed at the border instead. Choosing a carrier also affects timing and paperwork, which we compare in EMS vs DHL vs surface.
Alcohol and tobacco are exceptions
Alcohol and tobacco do not follow the ordinary low-value rules. These goods can attract excise-equivalent duties and other charges regardless of value, and tobacco in particular is subject to strict controls and permit requirements. Treat any estimate for these items with extra caution and check the current rules before shipping.
Compared with the United States
Australia's model differs from other destinations. If you also ship to the US, see our importing to the US guide, where the de minimis logic and collection points are not the same.
This is a general estimate and not tax or customs advice. Rules, thresholds and rates change. Always verify current requirements with the Australian Border Force and the Australian Taxation Office (ATO) before you ship or rely on any figure.