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This article applies to selling in: United States

Australia Goods and Services Tax on Low-Value Imports

What is the Australian GST law?

In 2018, Australia implemented 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). Based on this, Amazon is required to calculate, collect and remit 10% GST on LVIG sold by sellers on Amazon.com and shipped from outside Australia to an Australian address.

How can I sell products to Australian customers?

Starting September 23, 2019, Amazon will enable sellers on Amazon.com to sell products to customers located in Australia that are fulfilled using Fulfillment by Amazon (FBA). Sellers using their Merchant-Fulfilled Network will still be unable to sell and ship seller-fulfilled items sold on Amazon.com to an Australian address. We are working diligently to remove this restriction. Alternative options for the sale and shipping of seller fulfilled items to Australia can be viewed at Ship to Australia: options for seller-fulfilled items.

What happens if I make a sale on Amazon.com and the item is shipped from outside Australia to an Australian address?

If you sell an item that qualifies as LVIG through FBA, Amazon will automatically calculate, collect, and remit GST at the rate of 10%.

Note: This law will not impact items that have a customs value greater than $1,000 AUD.

How will Amazon calculate the 10% GST?

When shipping LVIG items, the 10% GST will be displayed in your order details. GST applies on the item and any additional charges, including shipping and gift wrap charges. GST applies to each LVIG item in an order, regardless of the total value of all items in an order. Amazon will calculate and charge the customer GST at checkout, so the sale price you set for the item on your account is exclusive of GST. For more information, you can visit Frequently Asked Questions on Australia's Low Value Imports GST.

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