Australia custom import duty or tax for sunglasses or eyeglasses frames

Written by Optician Club on . Posted in Optician Tools

All imported goods are subject to assessment for duty, Goods and Services Tax (GST) and other taxes and charges even if you imported those goods for your own use. Australia custom import duty or tax for sunglasses or eyeglasses frames.

Duty rates are determined by the tariff classification for your goods. The Customs Tariff Act 1995 provides the tariff classifications, duty rates, interpretive rules and information on preference schemes, other concessions and exemptions that may apply to your goods.

Import duty and taxes are due when importing goods into Australia whether by a private individual or a commercial entity.  The valuation method is FOB (Free on Board), which means that the import duty payable is calculated exclusively on the value of the imported goods.  In addition to duty, imports are subject to other taxes and charges such as sales tax (GST) and Customs Service Fee.    

Duty Rates

Duty rates in Australia vary from 0% to 10%, with an average duty rate of 4.6%.  Some goods are not subject to duty (e.g. laptops and other electronic products). 

Check HS code for Optical Products.

Sales Tax

GST applies to most imported goods, with a few exemptions. The main exemptions are for certain foodstuffs, some medical aids and imports that qualify for certain duty concessions. GST is applied at 10% of the value of the taxable importation (VoTI), which is the sum of the customs value (CV), any duty payable, the cost of freight and insurance, and any Wine Equalisation Tax (if applicable).

Minimum thresholds

  • Imports with a product value up to AU$ 1000 are exempt from duty, GST and Customs Service Fee.
  • Here is an Example for Australia custom import duty or tax for sunglasses or eyeglasses frames.
  • Eyeglass frames: HS code is 9003 1900
  • Product Value: AU$10000.00
  • Shipping and Insurance: $1000.00

Australia custom import duty or tax for sunglasses or eyeglasses frames

Other taxes and customs fees

  • Customs Service Fee is a flat rate of AU$ 55.20 applicable to all shipments where the imported goods’ value is higher than AU$1,000.
  • Wine Equalisation Tax (WET) is a 29% levy on wines and other alcoholic beverages.
  • Luxury Car Tax (LCT) is a 33% levy on certain motor vehicles with a value above a specified threshold.

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