Australia: what will it actually cost, landed?
Duty, GST and Luxury Car Tax are each charged on a different value. We break out every line — and show the one thing calculators usually miss: GST is charged on a base that includes your freight and insurance.
Methodology & sources
| Customs duty | Customs Tariff Act 1995: Schedule 3 general rate for used passenger vehicles (heading 8703) is 5%; Schedule 11 (Japanese originating goods) sets all rates to Free except listed items, which do not include motor vehicles. Preferential treatment needs origin documentation. Duty is charged on the customs value (price paid, excluding international freight and insurance). ABF — Schedule 11, Japanese originating goods ABF — Schedule 3, Chapter 87 (heading 8703) DFAT — Guide to using JAEPA |
|---|---|
| GST | 10% of the value of the taxable importation = customs value + duty + international transport and insurance (+ wine tax, n/a). ABF — GST and other taxes when importing |
| Luxury Car Tax | 33% of the GST-inclusive value above the threshold — A$80,809 standard / A$91,661 fuel-efficient (3.5 L/100 km or less) for 2026-27 — calculated as (value − threshold) × 10/11 × 33%. ATO — Luxury car tax rate and thresholds ABF — GST and other taxes when importing |
| Government charges | ABF import processing charge A$152 (electronic, consignment A$10,000 or more; A$50 between A$1,000 and A$10,000); biosecurity cost recovery charge A$71 for sea cargo from 1 July 2026; Department of Infrastructure older-vehicle application fee (the department’s schedules show A$35 and A$42.20) plus a A$7.20 RAV entry charge. ABF — Import processing charge Dept of Infrastructure — Concessional RAV entry approvals Dept of Infrastructure — RVS fees and charges (PDF) |
Rates last verified: 2026-10-27
Want to see these numbers worked through on a real car? Australia: Duty, GST and Luxury Car Tax on a Japanese Import, With Worked Examples