📍 B105A, Penrhyn Rd, Botany NSW 2019, Australia
✉️ contact@elitecontainerssupply.com
How tax applies to your container purchase — GST on Australian sales, GST-free treatment for exports, and the import duties payable in your own country.
Elite Container Supply ("ECS", "we", "us") is an Australian business trading from B105A, Penrhyn Rd, Botany NSW 2019. We sell shipping containers within Australia and export them to Europe, the United States, Canada and Asia.
This policy explains how tax is applied to your purchase. In short:
GST is a federal tax of 10% administered by the Australian Taxation Office (ATO). Businesses registered for GST include it in the price of taxable supplies and remit it to the ATO.
ECS is registered for GST. Our ABN (90 663 037 447) appears on every tax invoice we issue.
Unlike United States sales tax, GST does not vary by state, city or postcode. The rate is the same in New South Wales, Victoria, Queensland and every other state and territory.
Where a container is delivered to, or collected from, an address within Australia, the sale is a taxable supply and GST of 10% applies.
| Supply | GST applies? | Rate |
|---|---|---|
| Container delivered within Australia | Yes | 10% |
| Container collected from our Botany yard by an Australian buyer | Yes | 10% |
| Delivery, freight and craneage within Australia | Yes | 10% |
| Container modifications and fit-out | Yes | 10% |
| Container accessories | Yes | 10% |
| Container exported from Australia (conditions met) | No — GST-free | 0% |
In accordance with Australian Consumer Law, prices shown to Australian customers on this website are GST-inclusive. The price you see is the price you pay for the container itself.
The example below shows how GST appears on a typical domestic order. Figures are illustrative only.
| Container (GST-exclusive) | $3,000.00 |
| Delivery, Sydney metro (GST-exclusive) | $500.00 |
| Subtotal | $3,500.00 |
| GST @ 10% | $350.00 |
| Total payable (GST-inclusive) | $3,850.00 |
Delivery, tilt-tray and crane hire, site attendance, modification work and storage supplied within Australia are all taxable supplies, and GST of 10% applies to each.
Where a container is exported and the sale qualifies as GST-free, transport and handling services that form part of that export supply may also be GST-free. The treatment applied will be shown on your invoice.
Under Australian tax law, the sale of goods that are exported from Australia may be treated as a GST-free supply, provided the statutory conditions are met. Where those conditions are satisfied, no GST is charged on the container.
This means an international buyer generally does not pay Australian GST on a container that leaves Australia. However, you will be liable for import duties, taxes and charges levied by your own country — see clause 12.
If the export conditions are not met — for example, the container remains in Australia beyond the permitted period — the sale becomes a taxable supply, and GST of 10% becomes payable by you. We reserve the right to recover that GST from you in those circumstances.
For a container sale to be treated as GST-free, Australian tax law requires, among other things, that:
Because the requirements are strict and depend on your circumstances, we confirm the GST treatment of every export order in writing in your Quote.
A tax invoice is issued for every order.
Please retain your invoice. It is your proof of purchase, is required for any warranty or Australian Consumer Law claim, and is necessary if you intend to claim a GST credit.
Duplicate copies can be requested using the contact details below.
If you are an Australian business registered for GST and you purchase a container for a creditable business purpose, you may generally be entitled to claim the GST component back as an input tax credit in your Business Activity Statement (BAS).
To claim, you must hold a valid tax invoice from us. Please ensure your business name and ABN are provided at the time of ordering so they appear correctly on the invoice.
Whether you are entitled to a credit depends on your own circumstances. Please consult your accountant or registered tax agent.
The Australian Tourist Refund Scheme (TRS) allows travellers to claim a GST refund on certain goods carried out of Australia as accompanied baggage.
Shipping containers cannot be carried as accompanied baggage and are not eligible under the TRS. International buyers should instead rely on the GST-free export treatment described in clauses 7 and 8.
Depending on your destination, you may be liable for:
| Destination | Typical charges you may face |
|---|---|
| European Union / UK | Customs duty, import VAT at the national rate, customs brokerage, port and terminal handling. |
| United States | Customs duty, merchandise processing fee, harbour maintenance fee, customs brokerage, port charges. State sales or use tax may apply on arrival. |
| Canada | Customs duty, GST/HST on import, customs brokerage, port and terminal charges. Provincial sales tax may apply. |
| Asia | Customs duty, VAT or equivalent consumption tax, quarantine and inspection fees, port charges, brokerage. |
You may also incur demurrage, detention and storage charges at the destination port if the container is not cleared promptly. Failure to pay destination charges may result in the container being held or disposed of by the port authority, at your cost.
Rates, thresholds and exemptions vary by country and change over time. We strongly recommend obtaining a landed-cost estimate from a customs broker in your country before ordering. See our Shipping & Delivery Policy.
Where a refund is issued on a domestic order, the refund includes the GST component originally charged, and we issue an adjustment note (credit note) reflecting the change.
Where a refund is issued on a GST-free export order, no GST adjustment arises because no GST was charged.
Refunds are calculated on the amount actually paid. Non-refundable costs — including freight, port charges, restocking fees and network fees on cryptocurrency payments — are deducted before the refund, in accordance with our Refund Policy. Import duties and destination taxes paid to a foreign authority are never refundable by ECS.
GST is accounted for on deposits and progress payments in accordance with Australian tax law. Your tax invoice will show the GST component applicable to each payment.
For export orders paid by instalments, the 60-day export period referred to in clause 8 generally runs from the date of the final instalment, or from the date we issue an invoice for that final instalment, whichever is earlier.
Prices are calculated on the tax rates and rules in force at the date of your Quote. If the GST rate, or any other applicable tax, duty or levy, changes between the date of your Quote and the date of supply, we may adjust the price by the amount of that change.
Where such an adjustment materially increases the price, you may cancel the Order and receive a full refund of amounts paid, unless the container has already been modified, dispatched or loaded for export.
The information on this page is general in nature and is provided for convenience only. It does not take account of your circumstances and is not tax, accounting or legal advice. Tax treatment depends on your specific situation and on the law in force at the relevant time.
Before relying on anything on this page, please consult a registered tax agent, accountant or customs broker. For authoritative Australian guidance, refer to the Australian Taxation Office at ato.gov.au.
To the extent permitted by law, ECS accepts no liability for any loss arising from reliance on the information on this page.
Questions about GST, your tax invoice, or export tax treatment:
