The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Example tariff | 9403.60.00 | ABF Working Tariff |
| Duty | 5% general rate; Free for Chinese-origin goods with a valid ChAFTA certificate or declaration of origin | ABF / DFAT |
| GST on imports | 10% of (customs value + duty + transport and insurance) | ABF |
HS chapter hint: chapter 94. The rate belongs to the exact code, not the product name, so check yours.
Worked example
40 units at US$45.00 each, US$900 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Customs value (FOB) | 1,800.00 |
| Duty (ChAFTA origin) | 0.00 |
| Freight | 900 |
| Insurance (0.5%) | 9.00 |
| GST 10% | 270.90 |
| Landed total (shown in US$) | 2,979.90 |
| Per unit | 74.50 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
FAQ
What is the Australian import duty on wooden furniture from China?
Look up your tariff line in chapter 94 of the ABF Working Tariff. Chinese goods can use the ChAFTA rate if you hold a valid certificate or declaration of origin. For 9403.60.00 the general rate is 5% and the ChAFTA rate is Free (checked 29 Oct 2026).
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 wooden furniture in?
Usually chapter 94 (furniture, lighting and prefabricated buildings). The exact code depends on material and use, for example wooden tables. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on wooden furniture from China to the US
- Import duty on wooden furniture from China to the UK
- Import duty on wooden furniture from China to the EU
- Import duty on wooden furniture from China to Canada
More: China to US · China to UK · China to EU · China to Canada · China to Australia