Import tax in Oceania

Oceania Customs Duty

Duty rate 0% under threshold (GST only); ~5% (est.) above
Low-value threshold A$1,000 (Australia) / NZ$1,000 (New Zealand)
Australia, New Zealand Reviewed 13 Aug 2026

Australia and New Zealand both run a similar model: GST (10% and 15% respectively) collected at checkout by the overseas seller for orders under a goods-value threshold (A$1,000 and NZ$1,000), with no customs duty in that band. Above the threshold, both countries move to formal clearance with GST, an estimated duty, and additional charges - New Zealand also added a small new border levy on every low-value parcel from 1 April 2026.

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Key Takeaways

  • Both Australia and New Zealand collect GST at checkout for low-value orders, functionally similar to the EU’s IOSS model - Australia at 10% under A$1,000, New Zealand at 15% under NZ$1,000.
  • Neither country charges customs duty below its threshold - only GST applies in that band.
  • Above the threshold, both countries require formal customs clearance: GST, an estimated duty (genuinely product-category dependent in both), and an additional processing charge.
  • New Zealand introduced a new Low-Value Goods Levy on 1 April 2026, applying a small flat fee (NZ$2.21 air / NZ$2.09 sea) to every low-value parcel regardless of GST-collection method - Australia has no direct equivalent.

How the Two Systems Compare

AustraliaNew Zealand
GST rate10%15%
Low-value thresholdA$1,000 (goods value)NZ$1,000 (goods value)
Under thresholdGST only, collected at checkout if seller registeredGST only, collected at checkout if seller registered, plus a new small border levy
Over thresholdGST + estimated duty + Import Processing ChargeGST + estimated duty + High-Value Goods Levy
Seller registration triggerA$75,000/year in Australian salesNZ$60,000/year in NZ sales

See the dedicated Australia and New Zealand guides for the full detail on each, including the exact mechanics of New Zealand’s new 2026 levy and the honest caveats around Australia’s Import Processing Charge, which genuinely varies by clearance method.

Frequently Asked Questions

Are Australia and New Zealand’s import rules the same?

Similar in shape - both use a GST-collected-at-checkout model below a goods-value threshold - but the numbers differ (10% vs 15% GST, different thresholds and registration triggers), and New Zealand’s new 2026 border levy has no Australian equivalent.

Do either of these countries have a true duty-free zone?

Below their respective thresholds, yes - no customs duty applies in either country, only GST (and, in New Zealand’s case since April 2026, a small flat levy). Above the threshold, both move to formal clearance with duty added.

Is more of Oceania covered on this site?

Not yet - Australia and New Zealand are the two largest e-commerce markets in the region, and this site prioritizes shipping well-sourced, verified pages over broader but shallower coverage. Pacific Island nations aren’t currently covered.

See also

  • Asia - China runs two entirely different import tax systems: an ordinary personal postal tax (13-50% depending on category) for regular international parcels, and a reduced cross-border e-commerce (CBEC) rate for orders bought through a registered platform. Which one applies depends on how the store sells to you, not just what you buy.
  • European Union - Orders under €150 from an IOSS-registered seller pay a flat €3 customs duty per item type since 1 July 2026; non-IOSS orders under €150 stay duty-free for now. Orders over €150 always pay import VAT, category-based customs duty, and a carrier handling fee, regardless of IOSS status.
  • Europe - "Europe" here means the continent's markets outside the EU customs union: the UK, Norway, Switzerland, Iceland, and Liechtenstein. Each runs its own, genuinely separate import system - VAT ranges from Switzerland's 8.1% up to Norway's 25%, and low-value treatment ranges from Iceland's total absence of an exemption to Norway's NOK 3,000 VOEC scheme. Liechtenstein is the one exception: it applies Swiss rules directly rather than running its own system.

Related reading

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