GST on Imported Low-Value Goods

Key Requirements

For consumers, seller, marketplace or deemed redeliverer status determines collection. Higher-value goods and sea/land imports normally have Customs GST instead. Sales value determines low-value-goods eligibility, while CIF determines border relief for relevant non-registered-supplier purchases; these amounts differ. Ensure the seller transmits the required paid-GST information to the importer. If missing information causes a second Customs charge, seek reimbursement from the supplier under the described process with both payment records. Shipping and administrative fees can be part of a deemed redeliverer’s taxable supply. Do not assume splitting parcels necessarily changes the underlying supply classification.