The GST-Free Rule — What Qualifies and What Doesn't.

One of the most valuable — and most misunderstood — aspects of moving your household goods to Australia is the GST-free rule. Get it right and you could save thousands. Get it wrong and you'll pay 10% GST on the value of items that should have come in tax-free. Here's everything you need to know.

The 12-Month Rule — Your Best Friend

The core principle is straightforward: personal effects, furniture, and household goods that you've owned and used overseas for 12 months or more qualify as non-taxable importations under Australian law — meaning no customs duty and no GST.

This applies to the vast majority of a typical household shipment — your furniture, your appliances, your electronics, your cookware, your clothing. Items you've lived with and used for over a year come in tax-free, as long as they're genuinely personal effects and not commercial goods.

The 12 months is counted from the date of purchase to the date your shipment arrives in Australia — not your departure date. For official guidance, visit the Australian Border Force at abf.gov.au.

The Common Cases — What Qualifies and What Doesn't

Household Goods Owned for More Than 12 Months

Qualifies — GST-free. Your sofa, your dining table, your TV, your wardrobe — all of it comes in tax-free if you've owned and used it for over a year. This is the straightforward case and covers the majority of most household shipments.

Items Purchased Recently — Less Than 12 Months Before Arrival

Does not qualify for the GST-free exemption. If you bought a new appliance, a piece of furniture, or any other item within 12 months of your shipment arriving in Australia, GST at 10% applies to that item. This is one of the most common surprises clients encounter — and one of the easiest to plan around if you know in advance.

Items on Finance or Purchased in Instalments

For guidance on how financed or hire purchase items are treated under Australian customs rules, visit the Australian Border Force directly at abf.gov.au.

Gifts

Gifts included in your household shipment are assessed individually. If a gift was given to you more than 12 months before your arrival and you've been using it, it generally qualifies. Gifts received recently and still in their original packaging are treated differently and may attract GST. When in doubt, declare them and let the assessor determine the outcome.

Inherited Items

Inherited goods have their own specific treatment. In most cases, items inherited and in your possession for more than 12 months qualify for the GST-free exemption. Recently inherited items — particularly those still being managed through an estate — should be discussed with Easy as™ before collection day so they're documented correctly.

Commercial Goods

The GST-free rule applies to personal household effects only. If you're bringing commercial goods, stock, or business equipment as part of your shipment, those items are assessed separately and GST will apply. The Australian Border Force is clear that duty-free concessions do not apply to commercial goods. Mixing personal and commercial goods in the same shipment without clear documentation is a common cause of border delays.

How to Document Your Items Correctly

The GST-free exemption doesn't apply automatically — it has to be claimed correctly through your B534 declaration and supported by your packing inventory.

At Easy as™, we review your inventory with the 12-month rule specifically in mind. We identify which items qualify, which don't, and how to document everything accurately. Recently purchased items are flagged and listed separately so there's no ambiguity at the border.

The most common mistake people make is assuming everything qualifies because it's a household move. It doesn't — and underdeclaring the value of non-qualifying items is a serious offence under Australian law. Penalties can be severe.

When in Doubt, Ask Us

GST questions are some of the most common conversations we have with clients before collection day. If you're unsure about a specific item — a recent purchase, an inherited piece, a gift — ask us before collection day.

Getting it right upfront is always cheaper than dealing with it at the border.

For official guidance visit the Australian Border Force at abf.gov.au, or the Australian Taxation Office at ato.gov.au.