Australian Customs Regulations on the Import of Masks

Australia was one of the friendliest mask destinations in 2020: ordinary-goods clearance, no special certificates, no quantity cap.

Required documents

• Air waybill or bill of lading
• Commercial invoice

Requirement

There were no special regulatory requirements for mask clearance: ordinary disposable masks, disposable medical masks and KN95/N95 masks alike were imported as ordinary goods. Shippers were not subject to customs restrictions, and neither individuals nor companies had to fear seizure.

The 1,000 AUD threshold

When preparing the commercial invoice in China, a declared value under 1,000 Australian dollars cleared through the faster mail/formalities path; a value above 1,000 AUD required a separate commercial import declaration. Both paths worked — the clearance mode just differed.

Taxes

• Import GST: 10 percent — calculated as (goods value + freight + insurance + duty) × 10 percent
• Import duty: about 5 percent
• Customs system fee: charged per consignment, independent of the goods value

Shipping channels

DHL international express was the fastest China–Australia option; FedEx, TNT and UPS offered comparable services with slightly longer transits. Express was recommended for individuals, with the carrier providing Australian clearance and the consignee paying the taxes. For commercial imports by air to Sydney or Melbourne, the local air freight forwarder provided clearance and delivery; air freight rates on the lane rose steeply during 2020 and space had to be booked in advance.

China customs imposed no restrictions on normal trade exports of masks, so shippers did not need to worry about the goods being confiscated at origin.