OBS_VALUE: Generally, GST is payable before the goods are released by ACBPS. However, an importer registered for GST may be able to defer the payment of GST by participating in the deferred GST scheme. As a reminder, the Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia. According to the scheme of the ATO, deferral of GST on imported goods extends to all importations that are entered for home consumption, either at the time of importation or from a Licensed Warehouse.                                                                                                                                                                                                                                                                                                                         See also: https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/cost-of-importing-goods/gst-and-other-taxes/deferral-of-gst