Guide
GST on imports, exports and international sales
How GST applies when goods or services cross the border, including exports, imports and digital services.
Exports are generally GST-free
Goods that are exported from Australia are generally GST-free, provided you export them within the required time and keep evidence such as shipping documents and proof of payment. Because the sale is GST-free you do not charge GST, but you can still claim credits on the costs of making the goods, which means exporters are often in a refund position.
Services and other things supplied overseas
Some services and rights supplied to non-residents who are outside Australia are GST-free, but the rules depend on the nature of the service and where the customer is when they receive it. The ATO publishes guidance on what qualifies.
Imported goods
GST generally applies to goods imported into Australia. It is collected at the border by the Australian Border Force or the customs broker, based on the value of the goods plus certain costs such as freight and insurance, plus duty if payable. Businesses registered for GST can usually claim the GST paid on imports as a credit on their BAS.
Low value imported goods and digital products
Overseas sellers that sell low value goods, digital products and certain services to Australian consumers may have to register for GST and charge it. Platforms that facilitate such sales can also be responsible. For consumers it simply means GST is added to the price at checkout.
Imported services and the reverse charge
When a GST-registered business buys services from an overseas supplier for use in its business, it may not owe any net GST. In some cases, however, the buyer must account for the GST itself, called the reverse charge. This is often relevant for businesses that make input-taxed supplies and buy offshore services.
Keep your evidence
For exports in particular, the GST-free status depends on documentation. Keep invoices, export declarations, transport documents and proof of payment for at least five years.
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