In Reply to: I thought it was posted by Baliku on Friday, 30. September 2005 at 14:28 Bali Time:
Duty on Pots is 5% of the FOB price (FOB= purchase price not including any Overseas freight cost)
GST calculated at 10% of the VOTI (VOTI= Value of Taxable Import, this is the purchase price of the goods Plus transportation costs to the port of entry into Australia Plus the Duty)
IE -
Pot = 500.00 @ Duty 5% = $25.00
Freight = 200.00 (guestimate)
VOTI = 500 + 25 + 200 = 725.00 @10% = $72.50
Total Duty + GST = A$97.50
Different products incur different duty rates
hope this assists