Importing by Postal or Courier Service

Goods imported by post or courier services incur Goods and Services Tax (GST) and/or duty.

Examples of these goods include new articles, online purchases, personal use articles, souvenirs, gifts and food preparations.

Goods imported by post

  • If the insurance and freight charges are excluded, the postage charge paid shall be taken as the insurance and freight charges.
  • The insurance and freight charges must be added to the invoice value of the goods to calculate the GST payable.

Goods imported by courier services