Verified 2026 Australia Customs Data(View Sources)

Surgical Masks Import Duty & Landed Cost: United States to Australia

Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Australia.

HTS Code6307.90

2026 Tariff & Cost Breakdown for Importing Surgical Masks

Importing Surgical Masks into Australia incurs a 10.5% customs duty rate and a 20% VAT rate. Duties are calculated on the CIF value in AUD. The total cost includes the CIF value, customs duty, and VAT.

Cost Breakdown

ComponentRateAmount
Product ValueUSD 5000.00
ShippingUSD 800.00
InsuranceUSD 50.00
CIF ValueUSD 5850.00
Customs Duty10.5%USD 614.25
VAT/GST20%USD 1292.85
Total Landed CostUSD 7757.10

HS Code Classification for Surgical Masks

Primary HS Code: 6307.90 — What It Covers

HS 6307.90 classifies surgical masks and other made-up articles of textile materials. This code applies to Surgical Masks imported from the United States.

Why Misclassification Carries Risk in Australia

Misclassifying Surgical Masks can lead to duty reassessment and potential fines enforced by the Australian Border Force. Accurate HS code classification is essential.

Step-by-Step Guide: Importing Surgical Masks from United States to Australia

Step 1: Verify Your HS Code & Product Description

Use the Australia tariff lookup tool to verify the HS code 6307.90 for Surgical Masks. Check for binding tariff information if available.

Step 2: Gather Required Import Documents

Commercial Invoice Requirements

The commercial invoice must include the HS code, product description, quantity, unit price, and total value in AUD.

Certificate of Origin

A certificate of origin is required for AUSFTA eligibility. The certificate must be in the format accepted by Australia.

Packing List & Shipping Documents

The bill of lading or airway bill must include the shipper's details, consignee's details, and cargo 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 declaration through the Australian Border Force's declaration system. Importers must comply with the Therapeutic Goods Act 1989 and Therapeutic Goods Regulations 1990, requiring registration with the Therapeutic Goods Administration.

Step 5: Pay Duties & Clear Goods

Pay duties using accepted payment methods, such as electronic funds transfer. The typical clearance timeline is 2-5 business days after submission.

How to Legally Reduce Duty on Surgical Masks Imports into Australia

Applicable Free Trade Agreements in 2026

The AUSFTA provides duty reduction benefits for eligible Surgical Masks. Check if your product qualifies for reduced or eliminated tariffs.

Duty Deferral Options: Bonded Warehouses & FTZs

Australia offers Australian Customs Warehousing, allowing duty deferral on stored goods. This program can help reduce upfront duty costs.

Preferential Tariff Programs

No preferential tariff programs currently apply to Surgical Masks imported from the United States.

Australia Customs Compliance Rules for Surgical Masks

Australian Border Force Requirements for Surgical Masks

The Australian Border Force requires TGA approval and ISO 13485 certification for Surgical Masks. Ensure compliance with these regulations.

De Minimis Threshold

The de minimis threshold is 1000 AUD. If the total duty payable is below this threshold, no duties are collected.

Frequently Asked Questions About Surgical Masks Import Duty from United States to Australia

What is the duty rate for Surgical Masks imported from the United States?

The duty rate is 10.5%. This rate applies to Surgical Masks classified under HS 6307.90.

What documents are required for importing Surgical Masks into Australia?

Required documents include a commercial invoice, certificate of origin, bill of lading, and packing list.

Is my Surgical Masks import eligible for AUSFTA benefits?

Check if your product meets the AUSFTA eligibility criteria, including origin rules and certificate of origin requirements.

What are the penalties for non-compliance with Australian customs regulations?

Penalties include duty reassessment and potential fines enforced by the Australian Border Force.

How long does it take to clear Surgical Masks through Australian customs?

The typical clearance timeline is 2-5 business days after submission, depending on the complexity of the shipment.

Do I need to register my Surgical Masks with the Therapeutic Goods Administration?

Yes, importers must comply with the Therapeutic Goods Act 1989 and Therapeutic Goods Regulations 1990, requiring registration with the Therapeutic Goods Administration.

Rates are based on 2026 tariff schedules. Verify with a licensed customs broker before making import decisions.