Tax & You (78) GST for imports & exports

If you are an exporter or importer of goods or services in Australia, you must pay GST for your business and the first is to apply for a business declaration known as BAS - Business Activity Statement.

Ông Trịnh Hữu Lộc Source: SBS Vietnamese

This will save you money and time, in the event of a mistake you can make a case and adjust it.