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Australia Import Duty Rate for Food Supplements & Vitamins

HS 2106 / 3004 · Food preparations and medicaments

Australia MFN Import Duty Rate

on FOB value

Most vitamins and supplements enter at 0%.

How duty is calculated

FOB value

Product transaction value at port of export

Import duty (0%)

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: food supplements & vitamins 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 0%
Import duty	$0
GST (10%)	$1,090
Total paid at the border	$1,090

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 food supplements & vitamins correctly

Food supplements are usually heading 2106 (food preparations not elsewhere specified); products presented as medicines with a therapeutic dose go to 3004.

Protein powders are 2106 unless they are pure whey (0404) or another single ingredient
Capsules of a single vitamin can be 2936 when not put up for retail sale
Presentation and dosage, not the label word 'supplement', decide 2106 vs 3004

Compliance. Food supplements need food-safety registration in most markets — FDA facility registration and prior notice in the US, notification to the national authority in EU member states — and claims rules apply.

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 Food Supplements & Vitamins in Australia?

The MFN (Most Favoured Nation) import duty rate for Food Supplements & Vitamins (HS 2106 / 3004) in Australia is 0% on the FOB value. Most vitamins and supplements enter at 0%.

Is GST charged on Food Supplements & Vitamins 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 Food Supplements & Vitamins in Australia?

Australia has free trade agreements with AUSFTA (US), CPTPP, ChAFTA (China), KAFTA (Korea), AANZFTA (ASEAN), JAEPA (Japan), UK–Australia FTA, IAA FTA (India). Check whether your origin country qualifies for a preferential rate on HS 2106 / 3004.

How is import duty calculated for Food Supplements & Vitamins 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 0% is applied to this value. GST (10%) is then applied on the duty-paid value.