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Australia Import Duty Rate for Clothing & Apparel

HS 61 / 62 · Articles of apparel and clothing accessories

Australia MFN Import Duty Rate

10%

on FOB value

AUSFTA/ChAFTA: 0%

MFN 10% on finished garments. Most major FTAs provide 0%.

How duty is calculated

FOB value

Product transaction value at port of export

Import duty (10%)

Applied to FOB value. US uses FOB (transaction value).

GST (10%)

Applied to FOB value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: clothing & apparel worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Australia charges duty on the FOB value (the price of the goods), so freight does not attract duty and the duty base is US$10,000. Customs converts the amount to AUD at the official exchange rate on the day of import.

Charge	At 10%
Import duty	$1,000
GST (10%)	$1,190
Total paid at the border	$2,190

GST is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying clothing & apparel correctly

Chapter 61 covers knitted or crocheted garments and Chapter 62 woven ones; within each, the code depends on garment type, gender and fibre content.

Knitted vs woven is the first question, and it changes the code entirely
The fibre that predominates by weight decides the subheading — a 51% cotton / 49% polyester top is cotton
Men's vs women's is decided by the way the garment closes (left over right is men's)

Compliance. Garments need fibre-content and care labels (EU Textile Regulation, US FTC Textile Act) and, for the US, country-of-origin marking; children's sleepwear and drawstrings have extra safety rules.

Importing into Australia: what you need

The Australian Border Force (ABF) clears goods through the Integrated Cargo System; rates are in Schedule 3 of the Customs Tariff Act 1995.

Registration. An ABN and a client registration with the ABF; most importers use a licensed customs broker.

Low-value shipments. Goods worth A$1,000 or less clear without duty or a full import declaration. 10% GST on them is charged at checkout by overseas sellers and marketplaces registered for GST.

Documents customs will ask for

Full Import Declaration (N10) for goods over A$1,000
Commercial invoice and packing list
Bill of lading or air waybill
Certificate or declaration of origin for FTA rates
Biosecurity documents and import permits from the Department of Agriculture for timber, food and plant products

Charges on top of duty

GST 10% on customs value + duty + international freight and insurance
Import Processing Charge per declaration
Luxury Car Tax and Wine Equalisation Tax on those goods
Anti-dumping duties on some steel, aluminium and food products

Watch out. Many goods face 0% duty thanks to FTAs with China, Japan, Korea, the UK and ASEAN, but only with origin evidence — without it the general 5% rate applies.

Frequently asked questions

What is the import duty rate for Clothing & Apparel in Australia?

The MFN (Most Favoured Nation) import duty rate for Clothing & Apparel (HS 61 / 62) in Australia is 10% on the FOB value. MFN 10% on finished garments. Most major FTAs provide 0%.

Is GST charged on Clothing & Apparel imports to Australia?

Yes. Australia charges GST at 10% on the FOB value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Clothing & Apparel in Australia?

Yes. AUSFTA/ChAFTA: 0%. AUSFTA (US), CPTPP, ChAFTA (China), KAFTA (Korea), AANZFTA (ASEAN), JAEPA (Japan), UK–Australia FTA, IAA FTA (India) are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Clothing & Apparel entering Australia?

Duty is calculated on the FOB value of the goods. FOB value is the transaction value at the port of export. The MFN duty of 10% is applied to this value. GST (10%) is then applied on the duty-paid value.