Private ruling: GST - importation of food
Date of advice: 6 January 2026
Published: 2 March 2026
Ruling period: DD MMM 20XX - DD MMM 20XX

Ruling: Q1: Is GST payable on the importation of food that you use in the manufacture of another food product? | A1: No. GST is not payable on the importation of the food that you use in the manufacture of another food product. The importation is a non-taxable importation under section 13-10 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) because, had the importation been a supply, it would be GST-free under section 38-2 of the GST Act.

Relevant facts and circumstances: You are registered for GST. You are a food manufacturer. You import food that you use in the manufacture of another food product. The food that you import are uncooked, inedible and not ready for human consumption. They are used solely as raw materials in your production process and are not sold in their raw state.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 13-5 | A New Tax System (Goods and Services Tax) Act 1999 section 13-10 | A New Tax System (Goods and Services Tax) Act 1999 section 38-2 | A New Tax System (Goods and Services Tax) Act 1999 section 38-3 | A New Tax System (Goods and Services Tax) Act 1999 section 38-4