Quick answer: jewellery made in India enters Australia at 0% customs duty with an ECTA certificate of origin. Without one it pays 5%. Then 10% GST applies to the customs value plus duty plus freight and insurance. Consignments of A$1,000 or less pay nothing at the border. And if your business is registered for GST, you claim the GST back, which is what makes importing into Australia cheaper than it first looks.
If you run a jewellery shop, an online store or a brand in Australia and you are looking at buying from India, this guide covers every charge on the bill, using the rates in force in September 2026. There are companion guides for the United States and the Philippines.
Landed cost calculator
Enter your order in Australian dollars to see the duty, GST and charges on a jewellery shipment from India.
Estimate only. Duty is charged on the FOB customs value. GST is 10% of the customs value plus duty plus freight and insurance. Broker fees and domestic delivery are not included. A GST registered business can usually claim the GST back as an input tax credit.
Australian import duty on jewellery from India
| Product | HS heading | General rate | From India, with ECTA certificate |
|---|---|---|---|
| Silver jewellery | 7113.11 | 5% | 0% |
| Argentium silver jewellery | 7113.11 | as silver | 0% |
| Gold and other precious metal jewellery | 7113.19 | 5% | 0% |
| Base metal clad with precious metal | 7113.20 | 5% | 0% |
| Imitation jewellery | 7117 | 5% | 0% |
| Loose diamonds and gemstones | 7102, 7103 | Free | Free |
Since the Australia-India Economic Cooperation and Trade Agreement came into force on 29 December 2022, Australian imports from India can enter duty free where the goods meet the rules of origin. Australia uses eight digit tariff classifications, so check your exact code on the Australian Border Force tariff portal or the DFAT free trade agreement portal before you rely on a rate.
How the charges stack up
- Customs value. The price of the goods on an FOB basis, in Australian dollars. Unlike some countries, Australia does not put freight into the customs value for duty.
- Customs duty. A percentage of that customs value: 0% from India with the certificate, 5% without.
- Value of the taxable importation. Customs value plus the duty plus what you paid to transport and insure the goods to Australia.
- GST. 10% of that figure. So freight is taxed even though it is not dutied.
- Charges. An import processing charge of A$50 up to A$10,000 and A$152 above it, plus a biosecurity declaration charge of A$48 by air or A$71 by sea.
The part most guides miss: you get the GST back
GST looks like the largest line on the bill. For most businesses it is not a cost at all.
If you are registered for GST, the 10% you pay at the border is an input tax credit. You claim it on your next activity statement, and it comes back. What you are really out of pocket is the duty and the fixed charges.
If you import regularly and lodge monthly activity statements, ask your broker about the deferred GST scheme, which takes the GST off the border payment altogether and puts it on the activity statement, where it is offset the same month. That removes the cash flow gap as well.
Worked example: a A$5,000 order
A shop orders A$5,000 of silver jewellery from India, with A$150 of air freight and insurance.
| Line | With ECTA certificate | Without it |
|---|---|---|
| Customs value | A$5,000 | A$5,000 |
| Customs duty | A$0 | A$250 |
| Value of the taxable importation | A$5,150 | A$5,400 |
| GST, 10% | A$515 | A$540 |
| Import processing charge | A$50 | A$50 |
| Biosecurity, air | A$48 | A$48 |
| Paid at the border | A$613 | A$888 |
| Real cost once GST is claimed back | A$98 | A$348 |
So the certificate of origin is worth A$275 on this order, and for a GST registered buyer the whole border bill comes down to A$98.
The A$1,000 threshold
A consignment with a customs value of A$1,000 or less clears under a self assessed clearance. No duty, no GST at the border, no import processing charge.
That is not the same as tax free. Since 1 July 2018 an overseas seller or marketplace with more than A$75,000 of Australian sales a year has to charge 10% GST at checkout on low value goods. So the GST is collected, just earlier and by a different party.
Two traps. If several items for the same person arrive in one consignment worth more than A$1,000, the whole consignment is assessed at the border, not just the excess. And splitting one order into several parcels to stay under the threshold is not a planning strategy, it is the thing customs looks for.
Getting the ECTA certificate of origin right
Without a valid certificate your shipment pays the 5% general rate, however Indian the jewellery is.
- The Indian exporter applies before the goods ship. Certificates are issued by designated authorities in India, including the Export Inspection Council.
- It must be in the ECTA format. A generic or non preferential certificate of origin will be rejected.
- The eight digit HS code on the certificate must match the one declared. One digit out and the claim fails.
- The goods must be shipped directly from India. Transhipment through a port such as Singapore is allowed only if the cargo stays under customs control and is not repacked or traded on the way.
- Keep the cost statement. It is what supports the claim if the shipment is audited later.
Does every Indian piece qualify?
The rules of origin under ECTA require qualifying value content of at least 40 per cent, which is a higher bar than several other agreements. India imports most of the silver it uses, and imported silver counts against the calculation.
- Plain silver jewellery usually clears 40 per cent, but not by much when the making charge is thin or the silver price is high.
- Pieces set with Indian lab grown diamonds clear it comfortably, because the stones count as Indian and carry a lot of the value.
- Pieces set with imported stones, moissanite made in China for instance, can fall below it.
Ask your supplier to run the calculation per design and tell you which ones qualify. A supplier who has never heard of the question is a supplier who has never claimed the rate.
How India compares with other sources
| Where the jewellery is made | Agreement | Customs duty |
|---|---|---|
| India | ECTA, since December 2022 | 0% |
| China | ChAFTA | 0% |
| Thailand | TAFTA | 0% |
| ASEAN countries | AANZFTA | 0% |
| United States | AUSFTA | 0% |
| Italy and the rest of the EU | None in force | 5% |
Australia is an open market, so duty is rarely the deciding factor. What changed in December 2022 is that India stopped being the odd one out. Before ECTA, Indian jewellery paid 5% while Chinese and Thai jewellery came in free. Now it matches them, and beats Italy by five points.
Why Australian buyers look at India
A steady market with a clear gap. Australian jewellery retail is worth roughly three billion US dollars, with fine jewellery about 80 per cent of it and the top five companies holding only around a quarter of the market. Local jewellery manufacturing is small, about A$2.8 billion and barely growing, so most stock is imported.
Hand setting at volume. Setting stones by hand is the one part of jewellery making that has not been automated. Jaipur still does it at scale, so a design with dozens of small stones is an ordinary order rather than a special project.
Lab grown diamonds made in India. India is one of the largest producers, centred on Surat. Using Indian stones in Indian made jewellery also helps the piece clear the 40 per cent rule for duty free entry.
A metal the market does not have much of. Argentium 960 is 96 per cent silver, whiter than sterling, needs no rhodium plating and resists tarnish, which matters in a humid coastal climate. We are an Argentium Silver Trademark Registered User, licence AS2475.
The honest case against
- Duty is not a reason to choose India over China or Thailand. They are all at zero. The reason is the work.
- The certificate of origin is extra paperwork, and a design that misses the 40 per cent rule pays the full 5%.
- Australia is a long way from Jaipur. Air freight is the norm for jewellery, and a remake costs a full cycle. Plan two sample rounds.
- GST comes back only if you are registered. If you are not, the 10% is a real cost.
Checklist before your first order
- Confirm your eight digit tariff classification on the Border Force tariff portal.
- Ask the supplier, in writing, which designs meet the 40 per cent rule.
- Ask for the ECTA certificate of origin, in the ECTA format, before the goods ship.
- Check the invoice shows the metal purity, the HS code and India as the country of origin.
- Confirm the shipment travels directly, or is transhipped only under customs control.
- Use a licensed customs broker for anything over A$1,000.
- If you lodge monthly activity statements, ask about the deferred GST scheme.
Frequently asked questions
What is the import duty on jewellery from India to Australia?
Zero, if the shipment carries a valid certificate of origin under the Australia-India Economic Cooperation and Trade Agreement. Without one, jewellery pays the general rate of 5%. On top of the duty, 10% GST applies to the customs value plus the duty plus freight and insurance.
Do I pay GST on jewellery imported into Australia?
Yes. GST is 10% of the value of the taxable importation, which is the customs value plus any customs duty plus what you paid to transport and insure the goods to Australia. If your business is registered for GST you can usually claim it back as an input tax credit on your next activity statement, so for most businesses GST is a cash flow cost rather than a real one.
Is there a duty free threshold for imports into Australia?
Goods with a customs value of A$1,000 or less clear under a self assessed clearance and pay no customs duty, no GST at the border and no import processing charge. That does not always mean tax free: since 1 July 2018 an overseas seller or marketplace with more than A$75,000 of Australian sales a year must charge 10% GST at checkout on low value goods. If several goods for the same person arrive in one consignment worth more than A$1,000, the whole consignment is assessed at the border.
What is the import processing charge in Australia?
From 1 July 2026 the electronic import processing charge is A$50 for a consignment valued over A$1,000 and under A$10,000, and A$152 for a consignment of A$10,000 or more. A biosecurity declaration charge also applies, A$48 for air cargo and A$71 for sea cargo.
How do I claim the 0% duty rate under the India Australia trade agreement?
The Indian exporter applies for a certificate of origin in the ECTA format before the goods ship. In India it is issued by designated authorities including the Export Inspection Council. The certificate must quote the correct eight digit HS code and reference the agreement, a generic certificate of origin will be rejected. The goods must also be shipped directly from India, although transhipment through a port such as Singapore is allowed if the cargo stays under customs control.
Does all jewellery made in India qualify for the 0% rate?
No. Under ECTA the jewellery must meet the rules of origin, which require qualifying value content of at least 40 per cent. India imports most of its silver, so a plain silver piece with a thin making charge can sit close to that line, and a piece set with imported stones such as moissanite made in China can fall below it. Jewellery set with Indian lab grown diamonds passes comfortably. Ask your supplier to confirm the calculation before you order.
What is the HS code for silver jewellery in Australia?
Heading 7113.11 covers articles of jewellery of silver, whether or not plated or clad with other precious metal. Gold and other precious metal jewellery sits under 7113.19, jewellery of base metal clad with precious metal under 7113.20, and imitation jewellery under 7117. Australia uses eight digit codes, so confirm the full classification on the Australian Border Force tariff portal.
Does Argentium silver pay a different rate from sterling?
No. Customs classifies jewellery by the metal it is made from, not by the brand of the alloy. Argentium 960 is 96 per cent silver, so it falls under heading 7113.11 alongside sterling and pays the same rate.
Is jewellery from China or Thailand also duty free into Australia?
Generally yes. Australia has trade agreements with China, Thailand, the ASEAN countries, Japan, Korea, the United States and others, and most jewellery from those countries can enter at zero duty with the right certificate. India's advantage is not a lower rate than those countries, it is that India now matches them, having previously paid the 5% general rate. Countries without an agreement in force, including the European Union, still pay 5%.
Do I need a broker to import jewellery into Australia?
For a consignment over A$1,000 you need a full import declaration, and most businesses use a licensed customs broker to lodge it. Below A$1,000 the courier handles a self assessed clearance. If you import regularly and lodge monthly activity statements, ask your broker about the deferred GST scheme, which moves the GST off the border payment and onto your activity statement.
Will the rates change?
The duty position under ECTA is settled and both countries have been negotiating a wider agreement on top of it. The import processing and biosecurity charges are reviewed each financial year, and the figures here are the ones in force from 1 July 2026. Check the current charges before you budget a large shipment.
Buying silver jewellery from India for Australia?
Argentia makes Argentium 960 jewellery in Jaipur for shops and brands worldwide. Every quote for Australia says which designs qualify for duty free entry under ECTA and shows the landed cost in Australian dollars before you order.
Sources
- Australian Border Force: GST and other taxes on imported goods
- DFAT: using ECTA to do business with India
- Australian Border Force: ECTA rules of origin
- ATO: GST on low value imported goods
- Import processing and biosecurity charges from 1 July 2026
- ECTA certificate of origin and direct shipment rules
- IBISWorld: jewellery manufacturing in Australia
- Australian jewellery market size and share
This guide is general information, not legal, tax or customs advice. Rates and charges are current as of 23 September 2026 and can change. Confirm with a licensed Australian customs broker before you ship.