The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Tariff chapter | Chapter 61, knitted or crocheted apparel | ABF Working Tariff |
| General and ChAFTA duty | Varies by tariff line, look up your line | ABF Working Tariff |
| ChAFTA proof of origin | Needed to claim the preferential rate | DFAT |
| GST on imports | 10% of (customs value + duty + transport and insurance) | ABF |
HS chapter hint: chapter 61. The rate belongs to the exact code, not the product name, so check yours.
Worked example
1,000 units at US$2.40 each, US$450 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Customs value (FOB) | 2,400.00 |
| Duty | your rate x value |
| Freight | 450 |
| Insurance (0.5%) | 12.00 |
| GST 10% at 0% duty | 286.20 |
| Landed total at 0% duty (shown in US$) | 3,148.20 |
| Each 1% of duty adds (incl. GST on it) | 26.40 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
FAQ
What is the Australian import duty on cotton T-shirts and knit tops from China?
Look up your tariff line in chapter 61 of the ABF Working Tariff. Chinese goods can use the ChAFTA rate if you hold a valid certificate or declaration of origin.
How is GST worked out on Australian imports?
GST is 10% of the value of the taxable importation, which is the customs value plus duty plus international transport and insurance.
Which HS chapter are cotton T-shirts and knit tops in?
Usually chapter 61 (knitted or crocheted apparel). The exact code depends on material and use, for example cotton T-shirts. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on cotton T-shirts and knit tops from China to the US
- Import duty on cotton T-shirts and knit tops from China to the UK
- Import duty on cotton T-shirts and knit tops from China to the EU
- Import duty on cotton T-shirts and knit tops from China to Canada
More: China to US · China to UK · China to EU · China to Canada · China to Australia