GST on imports under AUD 1,000: Australia and NZ explained
The seller or marketplace collects 10% GST at checkout on goods up to AUD 1,000 into Australia, and 15% on goods up to NZD 1,000 into New Zealand. Who collects it, and what it changes for China-direct orders.
What is the short answer?
Both countries tax low-value imported goods at the point of sale. In Australia, goods with a customs value of AUD 1,000 or less sold to consumers have 10% GST charged by the seller, marketplace or redeliverer. In New Zealand, goods of NZD 1,000 or less sold to consumers have 15% GST charged by a registered offshore seller or marketplace. Above those values, GST and any duty are collected at the border. This note was reviewed on 11 October 2026. Rules change; the formal quote and the official sources below take precedence over this summary.
How does it work in Australia?
Since 1 July 2018, GST applies to low value imported goods of AUD 1,000 or less sold to Australian consumers. The customs value is the sale price less freight and insurance from the place of export. A seller whose GST turnover from Australian sales reaches the registration threshold must register and charge GST at checkout; if a marketplace facilitates the sale, the marketplace usually collects it. Goods shipped together with a total customs value over AUD 1,000 are taxed at the border instead.
How does it work in New Zealand?
New Zealand applies a similar model to goods of NZD 1,000 or less. Offshore sellers and marketplaces that pass the registration threshold for sales to New Zealand consumers register with Inland Revenue and charge 15% GST at the point of sale. Consignments over NZD 1,000 go through formal import entry, with GST, duty and fees collected at the border.
Does GST change the China direct versus local warehouse decision?
Usually not. A GST-registered seller charges GST on the sale to a consumer whether the parcel ships from China or from a local warehouse. For bulk stock imported into an Australian or New Zealand warehouse, GST is paid at the border and a registered business can usually claim it back. So in a fair comparison, GST sits on both sides and should not be counted as a saving for either option. Customs duty is the item that can differ.
What about customs duty?
Low-value consignments under these thresholds are generally not charged duty at the border. Bulk stock imported into a local warehouse may attract duty depending on the product and its origin. For Australia, many goods of Chinese origin can qualify for preferential rates under the China–Australia Free Trade Agreement when origin requirements are met. Confirm the treatment for your products with a licensed broker.
What does this mean on a ShopRest route?
The China-to-Australia route page shows China direct and Sydney totals separately, both without duty or GST. On Select, a declared value of AUD 1,000 or more adds GST at 10% of the declared value, paid by the sender. New Zealand orders currently ship from stock in Sydney as a cross-border parcel, priced separately from China-to-Sydney replenishment.
Worked example: one garment to Melbourne and to Auckland
Melbourne, 0.2 kg apparel, postcode 3000: China direct apparel economy AUD 6.89 with a reference transit of 7–12 working days, or Sydney economy AUD 8.43 plus 6.1% fuel. Auckland, 0.5 kg from Sydney stock: the shipping component is AUD 14.58 per item plus AUD 6.12 per kg, so AUD 17.64, with a reference transit of 8–12 working days. In both cases GST on the sale is handled by the registered seller or marketplace, not added to the logistics price.
What should I check before shipping?
Check whether you have passed the registration threshold in each country and whether your marketplace collects GST for you. Make sure your checkout shows GST correctly. Keep the declared value aligned with the sale. For New Zealand, confirm who completes clearance on the route you use.
Sources
Australian Taxation Office guidance on GST on low value imported goods, Australian Border Force import charges, and Inland Revenue New Zealand guidance on low-value imported goods, linked below.