China to Australia Import Duty 2026: ChAFTA Preference and GST
Imports from China to Australia under the China Australia Free Trade Agreement (ChAFTA) qualify for zero MFN duty on most goods. Plus 10 percent GST. Active anti-dumping orders on Chinese steel, aluminum, glass, and food categories add 5 to 90 percent on specific lines. Here is the full landed cost stack.
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Open calculatorChina to Australia Import Duty 2026: ChAFTA Preference and GST
China is Australia's largest single source of imports, supplying roughly 22 percent of total Australian imports by value. The China-Australia Free Trade Agreement (ChAFTA) eliminated MFN duty on the vast majority of trade since its 2015 entry into force. The 2026 stack is dominated by Australian GST, with material exposure on specific commodity categories subject to Australian anti-dumping orders.
This guide covers the ChAFTA framework, the active anti-dumping measures, the GST mechanics with input tax credit treatment, and worked examples for the top commodity categories.
The duty stack
| Layer | Rate | Notes |
|---|---|---|
| MFN duty (under ChAFTA) | 0 percent on most lines | Some sensitive lines retained |
| Anti-dumping (ADC measures) | Per order, 5 to 90 percent on specific Chinese commodities | Anti-Dumping Commission active register |
| Australian GST | 10 percent | On customs value plus duty plus freight and insurance |
| Customs entry fee | AUD 32 to AUD 130 per declaration | Per ABF |
| Excise on alcohol, tobacco, fuel | Per ATO schedule | Separate from GST |
Worked example: Chinese electronics into Australia
100,000 AUD of HTS 8517.62 smart-home devices from Shenzhen under ChAFTA.
| Charge | Rate | Base | Amount (AUD) |
|---|---|---|---|
| MFN duty (ChAFTA) | 0 percent | 100,000 | 0 |
| ADC | N/A | 0 | 0 |
| GST | 10 percent | 100,000 | 10,000 |
| Total | 10,000.00 |
Effective rate 10 percent (recoverable GST for GST-registered importer). The cleanest tariff path for Australian electronics import from China.
Worked example: Chinese steel rebar into Australia
200,000 AUD of HTS 7214 steel rebar from a Chinese mill. Subject to ADC measure ADN 2023/123 at 40 percent for the producer.
| Charge | Rate | Base | Amount (AUD) |
|---|---|---|---|
| MFN duty (ChAFTA) | 0 percent | 200,000 | 0 |
| ADC (Chinese steel rebar) | 40 percent | 200,000 | 80,000 |
| GST | 10 percent | 280,000 | 28,000 |
| Total | 108,000.00 |
Effective rate 54 percent. The Australian ADC layer is the binding cost. Korean, Indonesian, or Vietnamese rebar bypasses the ADC and lands at roughly 10 percent (GST only) under their respective FTAs.
Worked example: Chinese aluminum extrusion into Australia
300,000 AUD of HTS 7604.29 aluminum extrusion. Subject to ADC at producer-specific rate of 28 percent.
| Charge | Rate | Base | Amount (AUD) |
|---|---|---|---|
| MFN duty (ChAFTA) | 0 percent | 300,000 | 0 |
| ADC | 28 percent | 300,000 | 84,000 |
| GST | 10 percent | 384,000 | 38,400 |
| Total | 122,400.00 |
Effective rate 40.8 percent. The Australian ADC on Chinese extrusion has been in continuous force since 2014, with several rounds of producer-specific reviews.
Worked example: Chinese apparel into Australia
50,000 AUD of HTS 6109.10 cotton T-shirts under ChAFTA.
| Charge | Rate | Base | Amount (AUD) |
|---|---|---|---|
| MFN duty (ChAFTA, T-shirts) | 0 percent | 50,000 | 0 |
| ADC | N/A on apparel | 0 | 0 |
| GST | 10 percent | 50,000 | 5,000 |
| Total | 5,000.00 |
Effective rate 10 percent. ChAFTA wipes the apparel MFN entirely. Vietnamese, Bangladeshi, and Indian alternatives carry their own FTA preference (AANZFTA covers ASEAN, AIFTA covers India) or pay the full MFN of around 8 to 17 percent. China is the cheapest source for many apparel categories despite the per-unit FOB premium.
Worked example: Chinese machinery into Australia
500,000 AUD of HTS 8457.10 CNC machining center under ChAFTA.
| Charge | Rate | Base | Amount (AUD) |
|---|---|---|---|
| MFN duty (ChAFTA) | 0 percent | 500,000 | 0 |
| GST | 10 percent | 500,000 | 50,000 |
| Total | 50,000.00 |
Effective rate 10 percent (recoverable GST). The cleanest capital-equipment tariff path globally for Australian importers.
ChAFTA rules of origin
Per ChAFTA Chapter 3 (Rules of Origin), goods qualify as Chinese-origin if:
- Wholly obtained or produced in China (raw materials extracted, agricultural products grown there).
- Produced exclusively from originating materials.
- Satisfy the product-specific rule of origin in Annex II.
Typical PSR patterns:
- Chapter 84 machinery: tariff shift to the heading plus 40 percent regional value content.
- Chapter 61 to 62 apparel: substantial transformation including cutting and sewing.
- Chapter 72 to 73 steel: melt and pour in China, or substantial transformation from non-originating material.
- Chapter 90 to 92 instruments: mixed rules.
The Chinese producer issues a Certificate of Origin Form C (the ChAFTA certificate) verified by the China Council for the Promotion of International Trade (CCPIT). The Australian importer claims preference at customs entry with the certificate.
GST mechanics
10 percent GST on the customs value plus duty plus international transport and insurance. The "customs value" for Australia is the FOB equivalent, computed by deducting international freight and insurance from the contract price if CIF or higher Incoterm was used.
GST-registered importers claim the import GST as input tax credit on the next BAS (Business Activity Statement, typically quarterly). Net GST cost is zero for fully-tax-paying businesses.
Small business (under AUD 75,000 annual turnover) may not be GST-registered and bears the GST as an end cost.
Documentation Australian Border Force wants
- Commercial invoice with HTS at 8-digit specificity, country of origin, full description.
- Packing list.
- Bill of lading or airway bill.
- ChAFTA Certificate of Origin Form C for preference claims.
- Customs entry via Integrated Cargo System (ICS).
- ABF declaration plus GST self-assessment.
- For ADC-covered commodities: certificate of non-circumvention from the producer.
- For food and biosecurity-controlled product: Biosecurity import condition documentation.
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The LandedFees calculator handles ChAFTA preference verification, the active ADC register, the GST calculation with input tax credit treatment, and the biosecurity flag for food and agricultural imports.
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Citations
- China Australia Free Trade Agreement (ChAFTA): https://www.dfat.gov.au/trade/agreements/in-force/chafta
- ChAFTA Annex II (product-specific rules of origin): DFAT
- Australian Anti-Dumping Commission measures in force: https://www.industry.gov.au/anti-dumping-commission
- Australian Border Force: https://www.abf.gov.au
- ATO GST on imports: https://www.ato.gov.au/business/gst/in-detail/your-industry/international-tax/gst-on-low-value-imported-goods
Frequently asked questions
Does ChAFTA cover China to Australia trade?
Yes. The China Australia Free Trade Agreement entered into force December 2015 and is now fully phased in. As of 2026, 99 percent of Australian exports to China and Chinese exports to Australia are duty-free at MFN under ChAFTA, subject to rules of origin.
What is Australian GST on imports?
10 percent GST applied to the customs value plus duty plus international transport and insurance. GST-registered Australian importers can claim back the import GST as input tax credit on the next BAS (Business Activity Statement).
Are there active Australian anti-dumping orders on Chinese product?
Yes. Active ADC measures against Chinese-origin: certain steel rebar (15 to 56 percent), certain aluminum extrusions (5 to 64 percent), certain steel pipe, ceramic tiles, glass, certain food products (canned vegetables, prepared tomatoes). Check the Anti-Dumping Commission's measures in force register.
Does Australia have a CBAM-equivalent carbon mechanism?
Not yet. The Australian government has signaled a potential carbon border adjustment but no implementation as of June 2026. Australia's existing Safeguard Mechanism applies to domestic large emitters, not imports.
What is the ChAFTA rule of origin?
Each product has a specific rule. Most chapter 84 to 85 machinery requires tariff shift to the heading. Apparel chapter 61 to 62 requires substantial transformation including cutting and sewing in China. Goods wholly obtained in China (raw materials, agricultural products grown there) automatically qualify.
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