Are medical products GST free when they're imported into Australia?

 Author: JayATO(Community Support)Community Support

21 May 2026

Hi @milferns,

The GST treatment of imported medical products depends on whether they meet specific conditions. Goods imported into Australia are taxable importations unless the goods are duty free, or would have been GST-free or input-taxed if they had been supplied in Australia.

For medical products to be GST-free when imported, they must meet all of the following conditions:

• they're specifically listed in schedule 3 to the GST Act or in the GST regulations
• they're specifically designed for people with an illness or disability
• they're not widely used by people without an illness or disability.

The fact that products are registered with the TGA and widely used by patients with an illness doesn't automatically make them GST-free. The key requirement is that the products must not be widely used by people without an illness or disability. If the products are widely used by the general population, GST will apply even if they're TGA-registered and used by patients with an illness.

You can check the GST and medical aids and appliances guidance on our website to see the specific conditions and listed products.

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