GST and imported goods

Non-taxable importations

Some goods imported into Australia are not subject to GST.

These are:

• goods that would have been GST-free or input taxed if supplied within Australia such as basic food, certain medical aids and appliances, cars for use by certain people with disabilities and precious metals
• goods that qualify for certain customs duty concessions.

Subject to any relevant by-laws, goods that qualify for certain customs duty concessions and are also non-taxable for GST include the following items from schedule 4 to the Customs Tariff Act 1995:

Items	Goods
4	Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter.
10	Goods that are owned by the government of a foreign country, for the official use of that government, and are not to be used for purposes of trade.
11	Goods that are for use by or for sale to persons who are the subject of a Status of Forces Agreement between the Government of Australia and the government of another country.
15	Goods imported by passengers, ship or aircraft crew; goods that are the property of a person who has arrived in Australia on an international flight; goods purchased by persons from an inwards duty free shop; goods brought or sent into Australia by members of the Defence Force stationed outside Australia; goods imported by members of the New Zealand, Canada or United Kingdom forces; or passengers personal effects, furniture or household goods.
18	Goods returned to Australia after repair or replacement, free of charge under warranty or supplied as part of a product safety recall.
21	Goods imported for repair or alteration then exported.
21A	Goods imported by the holder of a Tradex order under the Tradex Scheme Act 1999.
23	Certain donated or bequeathed goods by an entity or organisation outside Australia to an organisation established in Australia.
24	Will or intestacy goods that are not for sale.
25	Trophies won outside Australia; or decorations, medallions or certificates awarded outside Australia; trophies or prizes sent by donors resident outside Australia for presentation or competition in Australia.
26	Goods, other than tobacco, alcohol and bulk orders, with a value less than an amount prescribed by by-law (currently at or below $1,000).
27	Samples of negligible value (value as prescribed by by-law).