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Important Notice

TNT's "goods and services tax" (GST) notice on Australian low-value imports

click:451    Release time:2018-07-17

Dear customers,

New Australian government legislation, from July 1, 2018, for consumers to import to Australia's low value goods (a $1000 or below), will be charged for goods and services tax (GST).

Overseas companies that have traded with Australian consumers for more than a $75,000 over the past 12 months must:

· obtain an ATO registration code (ARN) through the Australian tax office (ATO) registration

· collect goods and services tax when selling low-value goods at the point of sale

· feedback to ATO

For goods worth more than a $1,000, goods and services will continue to be subject to goods and services tax and all applicable customs duties and customs clearance fees upon entry in accordance with existing laws.


· when qualified overseas enterprises (suppliers) sell low-value goods to Australian consumers, they will be subject to GST.

When using TNT online booking tool, the shipper must input supplier in delivery instructions or special field of 12 ARN (see the example below), and the recipient's ABN (if provided).

· when goods are imported to Australia, TNT will report ARN and ABN to the Australian government.

· suppliers will be required to submit the goods and services tax (GST) directly to ATO.

Common problems

  1. If I fail to provide a valid ARN to TNT, will my goods be delayed?

      Suppliers that provide low-value goods and register with the GST are required by law to ensure that relevant tax information is provided to carriers. If this information is not provided electronically, TNT will continue the delivery process, but overseas suppliers may be punished by ATO for the non-compliance of the company. More details please see

2. Will TNT provide my GST registration details to the Australian tax bureau?

     The bill requires carriers to report to Australian customs electronically details of ARN and ABN from overseas suppliers when importing into Australia.

3. What is the definition of a consumer who is obligated to pay GST?

     More details please see

4. Do I need to pay GST for goods imported into Australia with declared value of more than 1000 Australian dollars?

     For high value goods valued at more than a $1,000, GST should not be collected by the seller at the origin.

Under current legislation, GST will continue to charge importers for high-value goods worth more than a $1,000.

Where can I get more information about the new legislation?

You can visit the Australian tax office (ATO) website for more information. You can also send an email to, or call +61 2 6216 1111.