Furniture landed cost Australia 2026 (FOB)

Updated 2026-10-21 · By Hashim Haseeb, customs broker with 20+ years in HS classification · verified against the ABF Working Tariff and fee schedule

Importing furniture into Australia on FOB terms stacks FOB duty, 10% GST and entry fees. The exact numbers depend on your 10-digit code and origin; the method below is the one customs actually applies.

The AU fee stack for this category

Reference line: 9403.60.00 (wooden furniture). Your exact 8–10-digit code decides the final rate — treat the rows below as the stack structure with illustrative rates for the example line.

Duty (Working Tariff / FTA / TCO, example line)0–5% by line (often Free)
GST10% on value + duty + freight + insurance (consignments > AUD 1,000)
Import Processing ChargeA$50 (under A$10,000) / A$152 (A$10,000+, electronic)
Biosecurity assessmentA$48 air / A$71 sea

GST 10% on VoTI, plus IPC A$50/A$152 and biosecurity A$48/A$71 on formal entries.

What FOB terms change

Under FOB the supplier delivers export-cleared goods onto the vessel and you own the freight, insurance and destination charges. The customs base for duty is the price you pay for the goods; freight is added separately where the valuation rule requires it (UK/EU CIF-style bases, AU GST base), and it is your lever to optimise — freight over-paying is a landed-cost leak you control.

Price it on your own numbers

The free landed-cost calculator applies this exact stack — including the 2026 country duties, MPF clamps and member-state VAT — to any value and lane. For a real purchase order with line items, the LCIE AI agent classifies each line, prices the full stack per unit and shows both the with- and without-proof-of-origin scenarios. The first purchase order is free.

Open the free calculator

Related pages

Rates shown are illustrative for the reference line and change with tariff actions; the fee-row structure and valuation method are the parts customs actually applies. Verify the exact line before filing. Planning estimates only — not customs, legal or tax advice.