Hi, Thanks for reading, will be grateful for some clarifications. We are establishing an import business in partnership structure to sell items in Australia online. The customers will be natural persons only, no B2B transactions are expected. And we will be selling simple clothing items, no concerns for liability, no employees etc. We need to get items in bulk into Australia, then sell online as we go. The imported goods will be in $5k lots or at least $2k, so will have to declare as it is over $1k threshold. Since we expect the revenue to be under $75k in the first year, we had decided not to register for GST, until I read the Customs website regarding duty, GST etc...A few questions: 1-) Even if you are a small home based business and not registered for GST, does the Customs charge GST? 2-) I am not sure how to calculate the inputs credits. Do we have to be GST registered in order to claim input credits? At the customs website they give some good examples on how to calculate duty, tax etc...For example, in this case, When buying over the internet Example 3: An importation of goods (other than tobacco products or alcoholic beverages) valued above A$1000 Customs value (Cval) = $2000.00 Customs duty (Duty) @ 5% of Cval = $100.00 International transport and insurance or postage (T&I) = $150.00 Value of the Taxable Importation (VoTI) (Cval+Duty+T&I) = $2250.00 Goods and Services Tax (GST) @ 10% of the VoTI = $225.00 Total payable Duty + GST = $325.00 3-) But how do you calculate and claim input credits, appreciate your advice, how do input credits and claim process work? The example above is quite similar to what will happen in our case, a $2k order, having to pay $325 for duty + gst...Then, have to charge GST to customers - even though revenue is expected to be under $75, just to claim the input credits? And dont know how to calculate, plan for input credits... Thanks.