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  • 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
    • 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:

    • item 4 – calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter
    • item 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
    • item 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
    • item 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
      • brought or sent into Australia by members of the Defence Force stationed outside Australia
      • imported by members of the New Zealand, Canada or United Kingdom forces
      • passengers' personal effects, furniture or household goods
    • item 18 – goods returned to Australia after repair or replacement, free of charge under warranty or supplied as part of a product safety recall
    • item 21 – goods imported for repair or alteration then exported
    • item 21A – goods imported by the holder of a Tradex order under the Tradex Scheme Act 1999
    • item 23 – certain donated or bequeathed goods by an entity or organisation outside Australia to an organisation established in Australia
    • item 24 – will or intestacy goods that are not for sale
    • item 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
    • item 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)
    • item 27 – samples of negligible value (value as prescribed by by-law).
      Last modified: 03 Jul 2018QC 16237