Ship to Australia: required customs documentation for seller-fulfilled items
Due to the implementation of legislation to impose Goods and Services Tax (GST) on imported goods that are classified as taxable for Australian GST purposes and have a customs value of $1,000 Australian Dollars (AUD) or less (Low Value Imported Goods or LVIG), seller fulfilled packages will require additional information in order to clear customs in Australia and deliver to the customer.
How do I ensure that my LVIG package clears customs and is delivered to an Australian address? What additional information do I need to include on my invoice or package when shipping LVIG into Australia?
If you are shipping from outside of Australia, the customs documentation you provide with the order must include the details of the products you are sending, the GST collected by Amazon for each LVIG item within the order, and the ATO Reference Number (ARN) of the company collecting the GST (Amazon.com Services LLC).
You can identify that an item is LVG prior to shipment on the Order Details page when confirming the order on Seller Central.
Where can I find the ATO Reference Number (ARN) in order to include this information on my import documents?
Amazon.com Services LLC ARN is 3000 1599 7688.
I am shipping multiple items that are individually valued at $1,000 AUD or less to an Australian address. The total amount of the combined items is above $1,000 AUD. How will Amazon calculate GST on these items?
At the time of order, Amazon cannot determine whether items will be shipped separately or together as one consignment. Therefore, if your Ship-From location is outside of Australia, Amazon will treat individual items valued at $1,000 AUD or less in the order as LVIG and will calculate and collect 10% GST on the items and on associated charges including shipping and gift wrap charges. The customs documentation that you provide with the order must include the details of the products you are sending, the GST collected by Amazon for each LVIG item within the order, and ARN of the company collecting the GST (Amazon.com Services LLC).
I sold an item that is above $1,000 AUD that will be shipped from overseas. What do I need to do to make sure that my shipment is delivered to an Australian address?
This item would not be subject to LVIG GST because its customs value is greater than $1,000 AUD. However, GST, customs duty, and other import processing charges may apply. To enable the item to clear customs you will need to contact your carrier or obtain your own tax advice to determine the amounts payable, ensure that you provide the right information, and ensure that you provide sufficient funds to the carrier to cover these amounts. Amazon will not calculate, collect or remit any GST payable for this item.
What are my other options?
If you want your items shipped to customers in Australia with the proper customs documentation automatically included, you have the option to get started with Fulfillment by Amazon (FBA) programs and services.
