GST rate on imports of low-value goods and B2C imported non-digital services

Key requirements

GST coverage was extended to imported low-value goods and B2C non-digital services from 1 January 2023 through the relevant overseas-vendor or reverse-charge arrangements. The applicable standard rate became 9% from 1 January 2024. Where the transaction spanned that rate-change date, consult the specific OVR guides and the transitional-rule page rather than using the delivery date alone or assuming every payment at the boundary has the same treatment. The linked 2023 and 2024 guides are historical transition references. Current imports still require an assessment of the covered goods or services, customer status and responsible accounting party; this rate page does not itself determine registration or whether the transaction falls within the regime.