The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Tariff chapter | Chapter 95, toys, games and sports equipment | 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 95. The rate belongs to the exact code, not the product name, so check yours.
Worked example
1,000 units at US$1.80 each, US$400 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Customs value (FOB) | 1,800.00 |
| Duty | your rate x value |
| Freight | 400 |
| Insurance (0.5%) | 9.00 |
| GST 10% at 0% duty | 220.90 |
| Landed total at 0% duty (shown in US$) | 2,429.90 |
| Each 1% of duty adds (incl. GST on it) | 19.80 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
FAQ
What is the Australian import duty on plastic toys from China?
Look up your tariff line in chapter 95 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 plastic toys in?
Usually chapter 95 (toys, games and sports equipment). The exact code depends on material and use, for example plastic toys. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on plastic toys from China to the US
- Import duty on plastic toys from China to the UK
- Import duty on plastic toys from China to the EU
- Import duty on plastic toys from China to Canada
More: China to US · China to UK · China to EU · China to Canada · China to Australia