# How do US brands sell into Australia without GST surprises at the door? | BorderEase

Source: https://bordereasehq.com/blog/2026-10-29-australia-gst-us-brands-imports.html

Cross-border operations guide · October 29, 2026


Australia taxes low value imported goods at the point of sale: overseas sellers over the registration threshold collect GST on goods of 1,000 Australian dollars or less. This post explains the model, the customs declaration change it creates, and the high value route that still runs through the border.

## Australia moved the tax to the checkout

For years low value parcels entered Australia GST free while local shops charged the tax, and the gap was large enough to shape buying behaviour. The low value imported goods model closed it by moving collection to the sale. A registered overseas seller charges GST on goods of 1,000 Australian dollars or less, prints the right information on the customs documents, and the parcel is not taxed again on arrival.

Registration is required when sales to Australian consumers pass 75,000 Australian dollars in a twelve month period. Many US brands cross that line during a single successful campaign and discover the obligation after the fact.

## The declaration is where the model succeeds or fails

Charging GST at checkout is only half the job. The shipping documents must show that GST was collected, so border systems do not charge it again. Double taxation cases are usually paperwork cases: the tax was paid, but the parcel data did not say so in the fields the airline and customs broker actually transmit.

Electronic marketplaces and redeliverers can be the GST collector for sales through their channels, mirroring the UK approach. A brand selling both direct and through marketplaces ends up with two different tax treatments for the same product, and its order system has to know which is which before the label prints.

## Above 1,000 dollars the border is back in charge

Higher value goods are assessed on import: GST on the customs value plus duty and transport elements as the rules define them, collected through the import declaration. Brands selling a mixed basket should model the threshold in the cart, because one extra item can move an order from the checkout model to the border model and change both the price and the paperwork.

Refused parcels and returns cross the systems too. A returned low value good needs its GST adjustment in the seller return, and the re shipped replacement must not be taxed as a fresh sale. These are bookkeeping details, but they are the details an audit reads first.

## Set the price display before the marketing starts

Australian consumer law expects the headline price to be the total price where components are known. Showing a US style price and adding GST at the last step reads to an Australian shopper as a mark up, not a tax. State GST included pricing on the product page for Australian visitors and the checkout argument disappears.

Keep reading: [How do US brands handle UK VAT on goods sold to British shoppers?](https://bordereasehq.com/blog/2026-10-29-uk-vat-us-brands-british-shoppers.md), [Returns across borders: making the second journey cheaper](https://bordereasehq.com/blog/2026-10-29-returns-across-borders-second-journey.md), and [Address formats for cross border deliveries: avoiding failed drops](https://bordereasehq.com/blog/2026-10-29-address-formats-cross-border-deliveries.md) cover the nearby cases in this series.

## Frequently asked questions

## When must a US brand register for Australian GST?

When its sales of goods to Australian consumers reach 75,000 Australian dollars in a rolling twelve month period. Registration covers the low value goods model: charging GST at checkout on goods of 1,000 Australian dollars or less.

## Why was a customer charged GST twice on one parcel?

Almost always because the customs data did not record that GST was already collected at sale. The tax was applied again at clearance. Fix the data fields on the shipping declaration, and claim the border charge back with the sale record as evidence.

## Do marketplaces collect Australian GST for sellers?

For sales made through an electronic distribution platform, the platform is generally treated as the supplier for low value goods and collects the GST. Direct webstore sales remain the brand responsibility, which is why channel by channel mapping matters.

## What value counts toward the 1,000 dollar threshold?

The price of the goods themselves, not the shipping charge, decides whether the low value model applies. An order of goods above the threshold is assessed at the border even if it arrives in the same parcel stream as low value orders.