From 1 July 2018 overseas businesses that meet the GST registration threshold of A$75,000 will need to charge GST on goods that are: less than A$1,000, imported into Australia and not GST-free
This will affect Australian customers who will be charged GST on low value goods that they import if they are: not registered for GST, or are GST registered but importing goods for personal use.
They should not be charged GST if they are registered for GST, import the low value goods for business use in Australia, and provide their ABN to the supplier and a statement that you are registered for GST.
If business is charged GST incorrectly it should contact the supplier to let them know that it is registered for GST, and request a refund.