Landed cost calculator.
What will each unit really cost?

The method, formula by formula

This follows the way the Australian Border Force (ABF) and the ATO describe it. Australia charges duty on the customs value, which leaves out international freight and insurance (basically the FOB price). Freight and insurance come back in for GST.

1. Customs value = unit cost x units x exchange rate. The price of the goods delivered on board the ship at the port of export (FOB, Free On Board), in Australian dollars. Customs converts foreign currency at its published rate for the day the goods are exported, not the day they arrive (ABF exchange rates). If your supplier quotes ex works (EXW), add their costs to get the goods cleared for export and on board.
2. Duty = customs value x duty rate. The rate depends on the tariff classification of your product. Some lines are Free. A broker or the ABF confirms the classification (ABF: value of imported goods).
3. VoTI = customs value + duty + transport and insurance to the place of consignment in Australia. The value of the taxable importation (ABF: GST and other taxes, ATO: GST and imported goods). The place of consignment is usually the Australian port, but it can be inland, for example when the goods are consigned door to door. In that case the delivery leg (and its insurance) is part of the VoTI: tick the delivery box in the calculator. Delivery is still counted once in the landed cost.
4. GST = 10% x VoTI. GST is 10% (ATO: how GST works), charged at the border on the VoTI (ATO: GST and imported goods).
5. Landed cost = customs value + freight + insurance + duty + GST + government charges + broker, port and delivery fees.
6. Per unit = landed cost / units.
7. Landed cost if you claim the GST back = landed cost - GST. If you are registered for GST and import the goods for your business, you can usually claim the GST paid at the border as a GST credit on your activity statement. Eligible importers can also defer paying it until their activity statement under the deferred GST scheme (ATO). Talk to your accountant about your own case.

Government charges

A full import declaration attracts an import processing charge. On 2 Nov 2026 the ABF Import Processing Charges page listed A$50 for an electronic declaration over A$1,000 and under A$10,000, and A$152 from A$10,000, with higher amounts for paper (documentary) declarations. The same page and Customs Notice 2026/23 list a biosecurity charge of A$71 by sea and A$48 by air from 1 July 2026. The calculator never adds these on its own: enter them, or use the fill button, and check the page first because charges change.

Goods worth A$1,000 or less

For most goods with a customs value of A$1,000 or less there is no duty, GST or charge to pay at the border, and they clear on a simpler self-assessed clearance instead of a full import declaration (tobacco and alcohol are exceptions) (ABF: declarations for imported goods). GST can still apply through the seller: overseas sellers collect GST on low value goods sold into Australia. If you are a GST-registered business, give the supplier your ABN and state that you are registered for GST so they do not charge it (ATO). The calculator shows duty, GST and government charges as nil at or under A$1,000; freight and your own fees still count.

ChAFTA and Chinese-made goods

Under the China-Australia Free Trade Agreement (ChAFTA), goods that qualify as Chinese origin can get a preferential duty rate, often Free, if you hold qualifying origin evidence. That is usually a ChAFTA Certificate of Origin issued by an authorised Chinese body, which applies to a single shipment and is valid for 12 months from issue. For goods covered by an advance ruling on their origin, a Declaration of Origin can be used instead (DFAT guide, ABF guideline). Check the preferential rate for your exact tariff line on the DFAT FTA Portal or with your broker, and ask the factory for the origin evidence before the goods ship. Tick the ChAFTA box only when you will have it.

What this does not cover

• Anti-dumping or countervailing duty, which applies to some goods from some countries.
• Bank or payment fees, currency conversion margins and interest on stock.
• Storage, demurrage or detention if goods sit at the port.
• Biosecurity inspection or treatment costs, for example for timber.
• Samples, inspections and the cost of any rejected goods.

Sources

• ABF: Value of imported goods (fact sheet): customs value is the transaction value, excludes freight and insurance to Australia, and is the basis for duty
• ABF: Exchange rates when paying for imported goods: foreign currency is converted at the rate on the day of export
• ABF: GST and other taxes: GST is 10% of the value of the taxable importation (customs value + duty + transport and insurance)
• ATO: GST and imported goods: the VoTI includes transport and insurance to the place of consignment in Australia; GST credits and the deferred GST scheme
• ATO: How GST works: GST is 10%
• ABF: Import Processing Charges: charges per full import declaration, and the biosecurity charge
• ABF: Australian Customs Notice 2026/23: biosecurity charge from 1 July 2026
• ABF: Declarations for imported goods: goods of A$1,000 or less and the self-assessed clearance
• ATO: GST and Australian businesses importing goods: low value goods: give the seller your ABN and GST registration
• DFAT: China-Australia Free Trade Agreement: ChAFTA overview and the FTA Portal for rules of origin and tariff rates
• DFAT: Guide to using ChAFTA to export and import goods (PDF): Certificate of Origin or Declaration of Origin
• ABF: ChAFTA instructions and guidelines (PDF): a Certificate of Origin is valid for 12 months from issue

Checked 2 Nov 2026. Rates, charges and rules change. This calculator is an estimate only and is not advice; confirm with a licensed customs broker.

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