Oceania
Trade terms in Australia: what works and what catches people out
Australia values imports on an FOB basis (overseas freight and insurance excluded), but GST at the border is charged on a value that adds them back. Whether a non-resident can be the importer for DDP is not yet verified here.
Record last reviewed · Check a route to Australia →
DDP when importing into Australia Unverified Unverified
Can a foreign seller clear the goods and pay import taxes in this country?
Not yet verified. trade.gov says local importers are responsible for formal customs clearance; we have not yet confirmed ABF/ATO rules for a non-resident acting as importer (and registering for GST).
Sources: U.S. International Trade Administration (trade.gov) · last checked
CIF when importing into Australia Unverified Unverified
Can the seller buy the cargo insurance abroad for goods going into this country?
No CIF barrier is listed for Australia in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
CIP when importing into Australia Unverified Unverified
Can the seller buy the cargo insurance abroad for goods going into this country?
No CIP barrier is listed for Australia in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
EXW when exporting from Australia Unverified Unverified
Can a foreign buyer handle export clearance out of this country?
No EXW barrier is listed for Australia in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
FCA when exporting from Australia Unverified Unverified
Are there export-filing traps when the buyer arranges carriage from this country?
No FCA barrier is listed for Australia in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
FOB when exporting from Australia Unverified Unverified
Are there local quirks with FOB when shipping from this country?
No FOB barrier is listed for Australia in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
Key facts
- Customs valuation ✓ Verified
Customs value is generally the FOB value — goods value excluding overseas transport and insurance. On CIF/CIP/DDP invoices, overseas freight and insurance are deducted.
Sources: Australian Border Force · last checked
- VAT / GST ✓ Verified
Import GST is charged on the 'value of the taxable importation': customs value plus overseas transport and insurance, customs duty and any wine equalisation tax.
Sources: Australian Border Force · last checked
Sources used on this page
- Australia – Import Requirements and Documentation — U.S. International Trade Administration (trade.gov)
- National regulatory barriers to the Incoterms® 2020 rules (updated January 2025) — International Chamber of Commerce (ICC)
Snapshot as of December 2024, compiled from ICC national committees. Used as a lead list: facts that rely only on this document are flagged for review until confirmed against national law. - Customs Duty Calculation Routines — Australian Border Force
- DIBP Notice 2016/33 – Declaring overseas freight and insurance — Australian Border Force
'Needs review' means the fact relies on a secondary source (often ICC's January 2025 barrier list) or an inference we have not yet confirmed against the national law. Spotted an error or a change? Tell us.