How to Set Up Deferred GST for Imports in Australia

July 4, 2025 / adon_dev /

For Australian importers, managing large GST payments at the border can place unnecessary strain on cash flow. The good news? The Deferred GST (DGST) Scheme offers a smarter way to manage your tax obligations when importing goods into Australia.

If you’re regularly bringing in goods for your business, this scheme may help you hold onto your cash longer and streamline your tax reporting.

In this guide, we’ll explain what the Deferred GST scheme is, who is eligible, how to apply, and how Australian Customs Brokers and Logistics can help.

What Is the Deferred GST Scheme?

The Deferred Goods and Services Tax (DGST) scheme allows eligible Australian importers to defer GST payments on taxable imports. Instead of paying GST to the Australian Border Force (ABF) at the time of importation, you pay it through your monthly Business Activity Statement (BAS).

This means you may be able to claim the GST credit in the same BAS period, improving business cash flow and aligning tax reporting with your import activity.

Why Use Deferred GST for Imports?

Improve Cash Flow – No upfront GST payment at the time of import
Streamline BAS Reporting – Pay and claim GST in the same BAS period
Boost Working Capital – More funds available to reinvest in your business
Many businesses that rely on imports work with experienced customs brokers to ensure their DGST setup is correct and compliant.

Eligibility Requirements for the DGST Scheme

To apply for the Deferred GST scheme in Australia, you must:

Have an Australian Business Number (ABN)
Be registered for GST
Lodge your BAS monthly (not quarterly)
Lodge and pay BAS electronically
Ensure imported goods are for home consumption
If part of a GST group, your nominated representative must also meet these requirements

Note: If you’re currently lodging your BAS quarterly, you must switch to monthly lodgement before applying. The change will only take effect from the next quarter, so plan ahead with your accountant or broker.

When You Might Not Be Eligible

You may not be eligible for the DGST scheme if:

Your BAS lodgements or tax payments are not up to date
You’re part of a group or venture with compliance issues
You or associated parties have been convicted or penalised for tax/customs offences in the past 3 years
It’s essential to stay compliant and up to date with all reporting obligations to maintain access to the DGST scheme.

How to Apply for Deferred GST on Imports

Eligible businesses can apply via the ATO’s online form:

Application for approval to defer GST on imported goods (NAT 75136)

Tip: You’ll need the latest version of Adobe Acrobat to fill out and save the form correctly.

Need help preparing your application?

Australian Customs Brokers and Logistics can guide you through every step, ensuring your business is compliant and correctly set up for DGST.

Your Ongoing Obligations Under DGST

Once approved, you must:

Lodge and pay your BAS online and on time
Maintain good standing with the ATO (including payments and lodgements)
Use one of the approved online BAS lodgement methods, such as:
- ATO Online Services for Business
- SBR-enabled accounting software
- BAS agent or tax agent via online services
- myGov (for sole traders)

If you fail to lodge on time or default on payment plans, you may be removed from the scheme.

How Deferred GST Is Reported on Your BAS

The GST amount on your import is pre-filled at Label 7A.

You can claim a full GST credit for this amount at Label 1B, provided the goods are used in your business.

This effectively means there’s no net GST payment on those imports – a major cash flow advantage.

Adjustments and Amendments

If you discover an error in your deferred GST:

Contact your customs broker or the ABF to adjust the import declaration in the Integrated Cargo System (ICS)
For changes impacting past BAS periods, you may need to contact the ATO and submit supporting documents
ACBL’s experienced team can assist with making these amendments and liaising with authorities on your behalf.

Let Australian Customs Brokers and Logistics Help

At Australian Customs Brokers and Logistics, we specialise in helping Australian businesses manage all aspects of importing – including setting up and maintaining Deferred GST arrangements.

Our licensed customs brokers can:

Assess your DGST eligibility
Guide you through monthly BAS setup
Ensure your customs declarations are accurate and compliant
Liaise with the ABF and ATO on your behalf

Get Started Today

Deferred GST is one of the most effective ways to enhance cash flow when importing goods into Australia. Whether you’re a first-time importer or a growing business looking to streamline operations, Australian Customs Brokers and Logistics is here to help.