Buyer guide
Importing GPU servers into Australia: GST, duty and landed cost
By Nicholas Dodemaide, Director · Updated · 4 min read
Computers and their parts under tariff headings 8471 and 8473 carry a Free general rate of customs duty in Australia. Import GST of 10% still applies, and any consignment valued over A$1,000 needs a full import declaration. Approved importers can defer the GST to their activity statement under the ATO's deferred GST scheme.
Duty
The Australian customs tariff lists a Free general rate for chapter 84 headings covering computers (8471) and their parts (8473), which is where servers and GPUs are usually classified. Classification depends on the exact goods, so a customs broker confirms it per shipment.
GST and clearance
- Import GST is 10% of the customs value plus freight, insurance and any duty.
- Goods valued over A$1,000 need a full import declaration, with duties, taxes and an import processing charge paid before release.
- Under the ATO's deferred GST scheme, approved importers pay import GST on their next activity statement instead of at the border.
Reading a landed-cost quote
| Line | What it covers |
|---|---|
| Product | The hardware price, converted to AUD at the quote date |
| Freight and insurance | Air or sea freight to Australia, insured to value |
| Clearance | Customs broker fee and the import processing charge |
| Duty | Usually Free for 8471 and 8473 goods |
| GST | 10%, claimable as an input tax credit by GST-registered buyers |
Common questions
- Can my business claim the GST back?
- GST-registered businesses buying for business use can generally claim the GST as an input tax credit on their activity statement. Confirm your position with your accountant.