How Is Tobacco Customs Duty Calculated in Australia?

2026-07-28

Last reviewed: 28 July 2026

This article provides general information only and is not legal, customs, tax or health advice. Rules can change and may differ between Australian states and territories.

Direct answer

Australian customs duty on cigarettes is generally calculated using a per-stick rate. Other tobacco products may be assessed by weight. GST, import-processing charges and service costs may also apply.

The final amount depends on the product classification, quantity, import method and rates in force when the goods enter Australia.

Per-stick and weight-based assessment

Cigarettes that fall within the relevant tariff definition are commonly assessed by the number of sticks. Loose tobacco, shisha tobacco and some other products may be assessed by kilograms of tobacco content.

Correct classification matters. Customs treatment can depend on the product’s construction, tobacco content and tariff heading, rather than the seller’s marketing name.

Costs that may form part of an import

An importer may face:

  • customs duty;
  • GST;
  • an import-processing charge;
  • customs broker or declaration fees;
  • storage or inspection costs; and
  • carrier or freight-handling charges.

GST and duty are different charges. Paying one does not necessarily mean the other has been settled.

Why articles should not quote a permanent rate

Tobacco duty rates are indexed and can change. A page that publishes a fixed amount without a review date can quickly become misleading. A reliable explanation should state the calculation method, link to the latest official rate and clearly display a “Last reviewed” date.

Low purchase value does not automatically make imported tobacco duty-free. Tobacco is subject to specific rules and should not be treated like an ordinary low-value consumer product.

Consumer checklist

Before relying on a landed-cost estimate, confirm:

  1. the exact product category;
  2. the number of sticks or tobacco weight;
  3. the importer of record;
  4. the transport channel;
  5. the current duty rate; and
  6. whether GST and other fees are included.

Official sources

Editorial note: Smoke World publishes consumer education content for adults. This page does not encourage tobacco use or provide a method for avoiding customs, tax or retail rules.

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