relocate.com.au - Logistics & Customs

AMOUNT OF DUTY PAYABLE

Duty is calculated on the value of the manufactured article at the time that it is packed into the overseas shipping container or the ship or aircraft for export.

Duty is calculated by multiplying the value for duty by the duty rate e.g.

Value for Duty X Rate of duty = Duty payable

GST will be calculated on the Value for Duty combined with the duty, Overseas Freight and Overseas Insurance times the rate of GST e.g.

(Value for Duty + Duty payable + Overseas Freight + Overseas Insurance) X GST rate = GST Payable

<- Reduction of Import Duty | Index | Export Considerations ->