The new GST rate will apply to imports of low-value goods and B2C imported non-digital services.
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Imported low-value goods and B2C non-digital services straddling 1 Jan 2023
With effect from 1 Jan 2023, GST will be extended to imported low-value goods and B2C non-digital services by way of reverse charge or through the Overseas Vendor Registration (OVR) regime. Special transitional rules will apply to the imports of low-value goods and B2C non-digital services that straddle the implementation date of 1 Jan 2023.
For more information, please refer to the e-Tax Guides GST: Taxing imported low-value goods by way of the overseas vendor registration regime (PDF, 487KB) and GST: Taxing imported remote services by way of the overseas vendor registration regime (PDF, 420KB).
Where the import of low-value goods or B2C non-digital services straddling 1 Jan 2023 is subject to GST, GST must be charged at the prevailing new rate.