Is GST charged on imported robots?

GST is payable on imported goods unless they are covered by an exemption. It is calculated on the customs value plus duty and the cost of transport and insurance to Australia.

Can I bring a robot in for a trade show without paying duty?

Certain goods can be imported temporarily for up to 12 months without paying duty or taxes if conditions are met. Ask your broker which conditions apply to your event before shipping.

Does the EESS cover industrial robots?

The EESS lists equipment used exclusively for commercial or industrial purposes as not in-scope, but chargers and power supplies may be in-scope. Check each item separately.

Are the RCM for electrical safety and the ACMA requirements the same thing?

No. The EESS and ACMA's labelling scheme share the RCM, but they are separate schemes with their own requirements.

Importing Robots from China into Australia

1. Clear the goods with an import declaration

Imported goods must be cleared from customs control. The Australian Border Force explains the types of imports and the declarations required. Sea and air cargo is declared on an import declaration (N10), Form B650. ABF: How to import

Certain goods may be imported temporarily for up to 12 months without paying duty or taxes, if conditions are met. This can matter for robots brought in for trade shows, demonstrations or trials. Check the conditions before shipping. ABF: How to import

2. Classify the goods under the Customs Tariff

The ABF publishes the current working tariff. Schedule 3 lists the tariff classifications and their duty rates, and Schedule 2 contains the interpretative rules for classifying goods in Schedule 3. ABF: Current working tariff

Australia's tariff is built on the World Customs Organization's Harmonized System, with national statistical codes added. The six-digit heading on a Chinese export declaration helps your broker begin, but the Australian classification must be confirmed. ABF: Current working tariff, ABF: Tariff classification

Describe robot shipments line by line. The details below give a broker what they need to classify each line. ABF: Tariff classification

Shipment line	What to tell your broker	Reference
Finished robot (humanoid, legged, wheeled or service)	Its task, and whether the controller, charger and batteries are packed with it	ABF: Current working tariff
Industrial or collaborative arm	Whether the controller and pendant are included and what process the arm will run	ABF: Tariff classification
Joint modules and drive components	Whether each part is a motor, a reducer or an integrated actuator with electronics	ABF: Current working tariff
Perception and force sensors	Sensing method, output and whether the device works on its own	ABF: Tariff classification
Separate battery packs	Chemistry, watt-hours per pack and quantity	ABF: Current working tariff

3. Customs duty, GST and concessions

Generally, all goods imported into Australia are liable for duties and taxes unless an exemption or concession applies. The customs value must be expressed in Australian dollars, and the ABF explains how exchange rates are calculated. ABF: Cost of importing goods

GST on taxable importations is 10% of the value of the taxable importation. That value is the sum of the customs value, any duty payable, and the cost of transporting the goods to Australia and insuring them for that transport. ABF: GST and other taxes when importing

GST is paid to the ABF at the time of clearance unless the importer is approved for deferral. The ATO runs a scheme for deferring GST on imported goods. Eligibility criteria include holding an Australian Business Number, being registered for GST and lodging Business Activity Statements monthly. ABF: GST and other taxes when importing

Tariff Concession Orders allow concessional entry of imported goods where there are no known Australian manufacturers of the same goods. Ask your broker whether a current order covers the robot or component you plan to import. ABF: Concession schemes

4. Electrical safety and the RCM

The Electrical Equipment Safety System (EESS) applies in the jurisdictions that have signed its intergovernmental agreement: Queensland, Western Australia, Victoria and Tasmania. EESS: Participating jurisdictions

The EESS describes equipment used exclusively for commercial, industrial or medical purposes as not in-scope. Extra-low-voltage equipment, below 50 V AC RMS or 120 V ripple-free DC, is also outside its scope. A charger can still be in-scope: the scheme gives a mobile phone charger as an example of in-scope Level 3 equipment under power supplies and chargers. For a battery-powered robot, check the status of the mains charger and any external power supply separately from the robot. EESS: Not in-scope electrical equipment

To sell in-scope electrical equipment, the responsible supplier must be registered on the EESS database. It must be an Australian or New Zealand legal entity with an Australian Business Number or a New Zealand IRD number, and Level 2 and Level 3 equipment must also be registered. Level 3 equipment needs a certificate of conformity. EESS: Steps for compliance

The EESS and the ACMA labelling scheme share the Regulatory Compliance Mark (RCM), but the two schemes are not related. The EESS refers suppliers to ACMA for ACMA's requirements, so check those separately, particularly for robots with wireless modules. EESS: ACMA vs EESS levels

5. Lithium batteries in transit

Mobile, legged and humanoid robots usually contain lithium battery packs. Whether such packs may fly depends on how they are packed and on their watt-hour rating. Brief your forwarder on battery details before the booking is made. IATA: Lithium batteries

Before you ship

Appoint a licensed customs broker, or confirm that you can lodge the import declaration yourself, before the goods are dispatched.
Ask the broker to confirm the classification of each invoice line and whether a Tariff Concession Order applies.
Confirm the RCM and EESS registration status of chargers and power supplies supplied with the robot, and ask the manufacturer about ACMA requirements for its radio modules.
Check that chargers and control boxes are supplied with Australian plugs and suit local mains voltage.
Keep the commercial invoice, packing list, transport document and battery shipping documents together for each consignment.

This guide summarises official Australian guidance as of the date shown. It does not determine how the rules apply to a particular product. A licensed customs broker and, for electrical equipment, a qualified compliance adviser should confirm that before you order.

Importing Robots from China into Australia: Customs, GST and Electrical Safety