Surgical Masks Import Duty & Landed Cost: Pakistan to Australia
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Australia.
2026 Tariff & Cost Breakdown for Importing Surgical Masks
Surgical Masks imported into Australia incur a 10.5% customs duty rate and 20% VAT rate. Duties are calculated on the CIF value in AUD. The total landed cost includes CIF value, customs duty, and VAT.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | USD 5000.00 |
| Shipping | — | USD 800.00 |
| Insurance | — | USD 50.00 |
| CIF Value | — | USD 5850.00 |
| Customs Duty | 10.5% | USD 614.25 |
| VAT/GST | 20% | USD 1292.85 |
| Total Landed Cost | — | USD 7757.10 |
HS Code Classification for Surgical Masks
Primary HS Code: 6307.90 — What It Covers
HS code 6307.90 classifies Surgical Masks and other made-up articles of textile materials. This code is specific to Australia and is used for customs purposes.
Why Misclassification Carries Risk in Australia
Misclassification of Surgical Masks can lead to Duty reassessment and potential fines enforced by the Australian Border Force. Accurate HS code classification is crucial for compliance.
Step-by-Step Guide: Importing Surgical Masks from Pakistan to Australia
Step 1: Verify Your HS Code & Product Description
Use the Australia tariff lookup tool to verify the HS code and product description for Surgical Masks. Binding tariff information may be available for certain products.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice for Australia customs must include fields such as the HS code, product description, quantity, and value in AUD.
Certificate of Origin
A Certificate of Origin is required for Surgical Masks imported from Pakistan to Australia. The certificate must be in a format accepted by Australia.
Packing List & Shipping Documents
The bill of lading or airway bill must include specific Australia requirements, such as the HS code and product description.
Step 3: Calculate Your Landed Cost
Calculate the landed cost using the formula: CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (20% of CIF + Duty) = Total Landed Cost in AUD.
Step 4: Submit to Australia Customs Authority
Submit the customs declaration to the Australian Border Force using their declaration system. Importers must comply with the Australian Therapeutic Goods Act 1989 and the Therapeutic Goods Regulations 1990, which includes registering the product with the TGA.
Step 5: Pay Duties & Clear Goods
Pay duties using accepted payment methods and clear goods within the typical clearance timeline of a few days.
How to Legally Reduce Duty on Surgical Masks Imports into Australia
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement exists between Pakistan and Australia as of 2026, meaning no preferential tariff rates apply.
Duty Deferral Options: Bonded Warehouses & FTZs
Australian Customs Warehousing allows for duty deferral, where duties are paid when the goods are released from the warehouse.
Preferential Tariff Programs
The DCS (Duty Credit Scheme) is a preferential tariff program available for Surgical Masks imported into Australia.
Australia Customs Compliance Rules for Surgical Masks
Australian Border Force Requirements for Surgical Masks
The Australian Border Force enforces specific filing and documentation requirements for Surgical Masks, including TGA approval and ISO 13485 certification.
De Minimis Threshold
The de minimis threshold is 1000 AUD, meaning that imports below this value are exempt from certain customs procedures and duties.
Frequently Asked Questions About Surgical Masks Import Duty from Pakistan to Australia
What is the duty rate for Surgical Masks imported from Pakistan to Australia?
The duty rate is 10.5% of the CIF value. Additionally, a 20% VAT rate applies to the CIF value and duty.
What documents are required for importing Surgical Masks from Pakistan to Australia?
A commercial invoice, certificate of origin, and packing list are required. The Australian Border Force may request additional documents.
Is there a Free Trade Agreement between Pakistan and Australia that applies to Surgical Masks?
No, there is no bilateral Free Trade Agreement between Pakistan and Australia as of 2026.
What are the penalties for non-compliance with Australian customs regulations for Surgical Masks?
Duty reassessment and potential fines enforced by the Australian Border Force may apply for non-compliance.
What is the typical clearance timeline for Surgical Masks imported from Pakistan to Australia?
The typical clearance timeline is a few days, but this may vary depending on the complexity of the shipment and Australian Border Force processing times.
Are there any specific regulations for importing Surgical Masks from Pakistan to Australia related to COVID-19?
TGA approval is required for Surgical Masks imported from Pakistan to Australia, and importers must comply with the Australian Therapeutic Goods Act 1989 and the Therapeutic Goods Regulations 1990.