Import duty from China to Australia: what you'll pay, and when the cash leaves

Import duty from China to Australia is nil for most goods that qualify as Chinese originating under the China–Australia Free Trade Agreement (ChAFTA), provided you hold valid origin paperwork when the goods are entered. Without it, duty is charged at the general rate for the goods’ tariff classification, which for many manufactured products is 5%. Import GST of 10% is payable either way, on a base that includes freight, and all of it is due before the container is released.

So the real question for most importers isn’t “what’s the duty rate?” It’s “how much cash do I need at the border, and how long until I get some of it back?” This guide answers both with a worked container.

Is ChAFTA really 0% duty on goods from China?

For originating goods, yes. DFAT’s guide to using ChAFTA explains that Australia set tariffs at zero on most Chinese goods from day one and reached full tariff elimination on 1 January 2019. Every Australian tariff line is now at nil for goods that meet ChAFTA’s rules of origin.

Three things can still put you on the general rate:

1. The goods don’t qualify. “Made in China” isn’t the test. Goods must be wholly obtained in China or meet the product-specific rule of origin, which can trip up items assembled in China from parts made elsewhere.
2. The paperwork isn’t valid on the day of entry. You need a certificate of origin, or a declaration of origin backed by a current Origin Advance Ruling. If it’s missing, late or wrong, your broker enters the goods at the general rate. Our guide on a missing ChAFTA certificate covers the refund deadlines.
3. Extra duties apply. Anti-dumping and countervailing duties sit on top of normal duty and aren’t removed by ChAFTA. business.gov.au has an overview of the anti-dumping system. Have your broker check before you order a new product line.

Import duty rates in Australia outside the agreement depend on classification. Many manufactured goods sit at 5%, and plenty are already nil. Look up your tariff code on DFAT’s FTA Portal and confirm it with a licensed broker. Customs duty explained walks through how classification and customs value work.

How is GST on imports from China worked out?

This is where most online duty calculators go wrong. Import GST isn’t 10% of the factory price. The ABF’s GST page sets the base, the value of the taxable importation, as the sum of:

• the customs value of the goods;
• any duty payable;
• the international freight and cargo insurance cost of getting the shipment here; and
• wine equalisation tax, if it applies.

GST is 10% of that total. The ABF also notes that importers pay GST “at the same time and in the same manner as customs duty”, so both are due together.

Two details catch people out:

• Freight is taxed even when duty isn’t. The customs value is generally the FOB price. The ABF’s fact sheet on the value of imported goods explains that overseas freight and insurance are excluded from it, which is why they’re added back at the GST step. If you buy on CIF or CFR terms, your broker strips those costs out of the invoice price to find the customs value, then adds them to the GST base.
• Duty is taxed too. Lose the ChAFTA preference and you pay the duty plus 10% GST on that duty.

Which exchange rate sets the customs value?

The ABF’s own rate, not your bank’s. Under the ABF’s exchange-rate rules, the supplier’s invoice is converted at the rate prevailing on the day of export of the goods, not the day they arrive.

That matters because you usually pay the balance a week or two before the ship sails, at whatever rate your bank or payment provider gave you. The customs value is set later, at the ABF rate on the day of export. On a large invoice a currency move in between can shift the duty and GST bill by a few hundred dollars, up or down. Budget on a conservative rate. Exchange-rate timing covers the knock-on effect on landed cost.

What charges come on top of duty and GST?

For consignments over $1,000, the ABF’s declarations page says you need a full import declaration and must pay all duties, taxes and charges “before the goods can be released”. The government charges listed on the ABF’s charges page are:

Charge (electronic declaration)	Consignment value	Amount
Import processing charge	$1,000 or less	Nil
Import processing charge	Over $1,000, under $10,000	$50
Import processing charge	$10,000 and over	$152
Biosecurity charge, sea cargo (from 1 July 2026)	Over $1,000	$71
Biosecurity charge, air cargo (from 1 July 2026)	Over $1,000	$48

The biosecurity charge rose on 1 July 2026 under Australian Customs Notice 2026/23, so older calculators may show the earlier figure. Your broker’s fee, port and terminal charges, and cartage to your warehouse are on top. See customs broker fees for what to budget.

Under $1,000? For most goods the ABF says there are no duties, taxes or charges at the border, though alcohol and tobacco are taxed regardless of value.

Worked example: one 20-foot container of dining chairs from Foshan

Illustrative only. The business, prices and rates are invented and rounded. The 5% general rate is assumed for the example, so check your own classification.

A Brisbane furniture wholesaler buys 600 dining chairs on FOB Shenzhen terms. At the ABF rate on the day of export, the invoice converts to $40,000. Sea freight and cargo insurance to Brisbane add $3,500. Broker, port and local delivery charges are assumed at $1,400.

Line	With valid ChAFTA certificate	Certificate missing
Customs value (FOB)	$40,000	$40,000
Duty	$0	$2,000 (assumed 5%)
International freight and insurance	$3,500	$3,500
Value of the taxable importation	$43,500	$45,500
Import GST (10%)	$4,350	$4,550
Import processing charge	$152	$152
Biosecurity charge (sea)	$71	$71
Paid to the government before release	$4,573	$6,773
Broker, port and delivery (assumed)	$1,400	$1,400
Total border cash	$5,973	$8,173

Three things stand out. First, the “duty-free” container still needs nearly $6,000 in cash at the border. Second, losing the certificate costs $2,200 more on the day, because $200 of GST is charged on the duty itself. Third, the GST is the biggest single line, and it’s the one you get back. Just not straight away.

When does the cash leave, and when does it come back?

Here’s the same container on a calendar, assuming the ship leaves Shenzhen in mid-October and berths in Brisbane in early November.

When	What happens	Cash
Order placed	Supplier deposit	Out
Mid-October	Balance paid before loading; ABF exchange rate fixed on the day of export	Out
Early November	Duty, GST and charges paid so the goods can be released; broker and port invoices	Out ($5,973 in the example)
November to January	Chairs sell to retailers on 30 to 60-day terms	Slowly back in
28 February 2027	Quarterly BAS for October to December due; the $4,350 GST credit offsets what you owe or comes back as a refund	Back in

The ATO’s BAS due dates put the October to December quarter at 28 February, so a quarterly lodger can wait almost four months to recover import GST paid in November. A monthly lodger would claim it on the November BAS, due 21 December.

Two ways to close that gap:

• Switch to monthly BAS if you import regularly, so GST credits come back within weeks.
• Apply for the deferred GST scheme, which lets eligible importers report import GST on their monthly BAS instead of paying it at the border. The deferred GST page explains who qualifies.

If the next deposit lands before the last container’s GST and sales have come home, that’s the squeeze most importers feel. Check your options for covering border costs before the vessel berths rather than the day your broker calls.

A five-step check before you place the order from China

1. Classify first. Get the tariff code from your broker using the product specification, then check the general and ChAFTA rates on the FTA Portal.
2. Confirm origin. Ask the supplier, in writing, whether the goods meet the ChAFTA rule of origin and who will issue the certificate. Make a correct draft certificate a condition of paying the balance.
3. Check for anti-dumping measures on that product from that country, and from that exporter if possible.
4. Price it twice. Run the order through the landed cost calculator at nil duty and at the general rate, using a cautious exchange rate. If the margin only works at nil, you know how much the certificate is worth.
5. Diary the border bill. Put the expected duty, GST and charges on the arrival date, and the GST credit on your BAS date. The gap between the two is the cash you need to hold or fund.

Getting the container released without draining the account

Paying the duty and GST is rarely the problem. Paying it in the same fortnight as the next factory deposit, while the last shipment is still selling through, is. That timing gap is the work we do every day, and funding duty and GST at the border is one of the most common reasons importers get in touch.

If a container from China is on the water and the border bill is coming, let’s get started. It takes about a minute, and asking won’t affect your credit score, because there’s no credit check at the enquiry stage. Your details aren’t sent to a pile of lenders, so you won’t be chasing calls from companies you’ve never heard of. A real person who understands deposits, landed cost and BAS timing reads your enquiry and calls you about your shipment. Please fill in the form accurately, especially the container value, arrival date and what’s already owed, so we can point you to the right option first time.

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