Yes. Aside from a few exemptions for some basic foodstuffs, certain medical aids and appliances, precious metals and other items, most goods will be subject to GST when imported.
GST is applied at 10% of the Australian dollar value of the goods when imported.
The value of the imported goods is equal to the goods value , plus the duty payable, and any transport & insurance fees for the goods.
From 1 July 2018, Australian goods and services tax (GST) 10% will apply to each order valued at A$1,000 or less, and Anytime Assistance is required by law to collect such GST and remit to Australian Taxation Office.
For more information, please visit：https://www.ato.gov.au/Business/International-tax-for-business/In-detail/GST-on-low-value-imported-goods/Information-for-operators-of-electronic-distribution-platforms/.