Law Companion Ruling
LCR 2018/1A1 - Addendum
GST on low value imported goods
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Law Companion Ruling LCR 2018/1 to remove out of date contact details and update other minor details.
LCR 2018/1 is amended as follows:
Omit the preamble; substitute:
Relying on this Ruling
This publication is a public ruling for the purposes of the Taxation Administration Act 1953. If this Ruling applies to you, and you correctly rely on it in good faith, we will apply the law to you in the way set out in this Ruling. That is, you will not pay any more tax or penalties or interest in respect of the matters covered by this Ruling. |
(a) Omit 'Early engagement 10'.
(b) Omit:
| Who is responsible for GST on offshore supplies of low value imported goods? | 21 |
substitute:
| Who is responsible for GST on offshore supplies of low value goods? | 21 |
(c) After 'When is a supply of low value goods connected with Australia? 21', insert:
| Outline of the elements of the new connection rules as discussed in this Ruling | 33A |
Omit the paragraphs, including heading.
Omit 'on our website at www.ato.gov.au/AusGST'; substitute 'at GST for non-resident businesses.'.
After the heading 'Outline of the elements of the new connection rules as discussed in this Ruling', insert new paragraph 33A and caption:
33A. An outline of the elements of the connection rules are provided in Diagram 1 of this Ruling.
Diagram 1: Outline of the elements of the connection rules
In footnote 23, omit 'Australian Customs Service Practice Statement 2009/1 Valuation'; substitute 'Border Practice Statement 2009/01 Customs Valuation '.
Omit the wording of the paragraph; substitute:
The rates provided for under section 161J of the Customs Act 1901 are, in respect of 28 selected currencies, uploaded by the Department of Home Affairs into the Integrated Cargo System and as a compilation seven-day report on the Federal Register of Legislation.
Omit the wording of the paragraph; substitute 'The Commissioner has now issued Goods and Services Tax: Foreign Currency (Customs Value of Low Value Goods) Determination 2018.'
(a) After 'Table 1', insert 'of this Ruling'.
(b) Omit 'when the goods are later imported:'; substitute 'when the goods are later imported.'.
(c) In the table caption, after 'Table 1', insert ': Application of the exemption'.
(d) Omit the first row of Table 1; substitute:
| Scenario | The supplier reasonably believes goods will be a taxable importation | The supplier is uncertain about whether goods will be a taxable importation |
Omit the wording of footnote 32; substitute:
See section 42-5, item 26 in Schedule 4 to the Customs Tariff Act 1995, Customs By-Law No. 2300079 and also paragraphs 68(1)(e) and (f) of the Customs Act 1901, and section 26 of the Customs Regulation 2015. The exceptions in Customs By-Law No. 2300079 include tobacco, tobacco products or alcoholic beverages.
Omit all dot points; substitute:
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- Cargo reporting and import declaration requirements
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- Australian Customs Notice No. 2021/01 – Definition of consignment for the purposes of Section 68 of the Customs Act 1901
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- Australian Customs Notice 2009/47 – Definition of "consignor" and "consignee" and Compliance Approach for the purposes of reporting cargo.
After 'in Example 12', insert 'of this Ruling'.
Omit the second sentence; substitute 'More information about GST-free goods is available at GST-free sales.'.
Omit '1/11th'; substitute 'one-eleventh'.
Omit 'www.accc.gov.au'; substitute 'accc.gov.au.'.
In the second sentence, omit 'dollars'.
In footnote 38, omit 'Goods and Services Tax: Foreign Currency Conversion Determination (No 1) 2017'; substitute 'Goods and Services Tax: Foreign Currency Conversion Determination 2018'.
Omit 'the Legislative Determination GSTE 2013/1 Correcting GST Errors Determination'; substitute 'A New Tax System (Goods and Services Tax) (Correcting GST Errors) Determination 2023'.
After 'Following on from Example 21', insert 'of this Ruling'.
In footnote 49, omit 'Section 84-87(2)'; substitute 'Subsection 84-87(2)'.
Omit the wording of footnote 53; substitute 'Australian Customs and Border Protection Notice No. 2014/50 Delivered Duty Paid (DDP) Transactions.'.
Omit the wording of footnote 54; substitute 'Paragraphs 68(1)(e) and (f) of the Customs Act 1901 and section 26 of the Customs Regulation 2015.'.
(a) In the first sentence, after 'Table 2', insert 'of this Ruling'.
(b) In the table caption, after 'Table 2', insert ': GST treatment of supplies for different entities'.
This Addendum applies from 19 November 2025.
Commissioner of Taxation
19 November 2025
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You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
References
ATO references:
NO 1-18Y9I71D
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
