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Australian GST change for Low Value Goods below AUD 1,000

19th March 2018

The Treasury Laws Amendment (GST Low Value Goods) Bill 2017 was passed in Australian parliament on 21 June, 2017. From 1 July 2018, Australian goods and services tax (GST) will apply to sales of low value goods imported by consumers into Australia.

Impact on GEM customers exporting to Australia

These changes mean that, as of 1 July 2018, customers who generate more than AUD 75,000 in B2C gross sales revenue per annum from Australia, will need to register for the Australian goods and services tax (GST) and charge this at point of sale. Customers may include online shopping platforms, independent merchants and mailbox re-delivery service providers.

This will apply to low value consumer goods when sold (B2C) and shipped in consignments AUD 1,000 or less.

Customers who meet the AUD 75,000 threshold are required to:

Once a business has obtained an ARN, they will be required to input this number to the Receiver/Consignee VAT/GST field on their GEM Express electronic shipping solution.

At this juncture, there are no foreseen changes or delays to customs clearance and GEM will monitor the situation closely.

The import threshold of AUD 1,000 remains in place and goods in a consignment over this amount will be subject to normal border reporting, duty and tax collection processes. This means that customs duty continues to be exempted for shipments under this threshold, and specifically B2B imports will continue to be GST exempt.

For more information on the changes, exemptions, and how businesses can register for an ARN, visit the ATO website. You can also contact the ATO via email at