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Exporting Goods & GST

Australian Accountants understand how to ensure compliance with the GST system with your exports.

The main requirement is that they are exported 60 days from when;

  • The supplier receives any payment for the goods.
  • The supplier issues an invoice for the goods.

Tourists can also be considered exporting goods out of Australia if they take goods out of Australia as accompanied luggage which includes;

  • Items which are carried or worn by the traveller or checked into the luggage hold.

Items purchased and held in this way may be eligible for a GST refund on the GST credits paid.

Importing Goods & GST

Australian Accountants understand the intricacies of the importation process and how to ensure compliance with the GST system.

How do you pay GST on Imports?

The Australian Customs Service (Customs) collects the GST on the goods imported in to Australia. The GST amount is 10% of the taxable value of the imported goods which includes;

  • the customs value of the goods; including any customs duties.
  • the insurance cost of the transport.
  • the amount paid or payable to transport the goods to Australia &

When is it paid?

As an importer, it is paid to Customs (along with any customs duty) before the goods are released. A GST deferral scheme is also available to importers who lodge their activity statements monthly and online.

When is it claimed?

GST is claimed when reported in the next activity statement. To claim the credit you must have documentation showing the goods have been imported, the GST has been paid or deferred and that the goods have been released by customs.

What items do not incur GST?

The same instances of GST Free apply to imported goods as would be applied to non-imported goods.

Other instances include:

  • ‘low-value’ goods where customs-duty is less than $50 and the customs value is less than $1000.
  • Goods imported for repair then re-exported
  • Goods imported by overseas travellers
  • Global product safety recall goods

Contact our professional team for a confidential discussion about expanding your business into Australia on 02 9415 1118.