If you are a U.S. tax payer, by completing the tax interview in your seller account, you will be providing Amazon the appropriate tax identity in the form of a W-9 or W-8BEN form. For U.S. taxpayers, a Taxpayer Identification Number (TIN) is required by the IRS for the administration of tax laws. In most cases, your TIN is either an Employer Identification Number (EIN) or a Social Security Number (SSN).
If you are a foreign seller and not a U.S. taxpayer, you will still need to complete the tax interview. The responses that you provide to the tax interview questions will create the appropriate tax form on your behalf. IRS regulations require non-U.S. taxpayers to provide Amazon with the Form W-8BEN in order to be exempt from US tax reporting requirements.
It is the seller’s responsibility to comply with all U.S. Customs laws and regulations, including applicable duty and tax requirements. Import duty and taxes are due when importing goods into the United States, whether by a private individual or a commercial entity. Some goods are not subject to duty. U.S. U.S. Customs and Border Protection does not require an importer to have a licence or permit. Other agencies may require a permit, licence or other certification, depending on what is being imported.
Customs entry forms ask for your importer number. This is either your IRS business registration number, or if your business is not registered with the IRS or you do not have a business entity, your Social Security Number.
Merchandise arriving in the United States by a commercial carrier must be entered by the Importer of Record (IOR). The IOR can be the owner, purchaser, his or her authorised regular employee, or by the licensed customs broker designated by the owner, purchaser or consignee. Customs brokers are the only people who are authorised by U.S. Customs laws to act as agents for importers in customs matters, including customs clearance of imported goods. Customs brokers are private individuals or firms licensed by Customs and Border Protection (CBP) to prepare and file the necessary customs entries, arrange for the payment of duties owed, take steps to release goods from CBP custody and otherwise represent importers (for example, principals) in customs matters. The fees charged for these services may vary according to the customs broker and the extent of services performed.
To obtain a customs broker, visit the Ports section of the U.S. Customs and Border Protection website. Select the state you will be importing into, click on the city, then find a link for Broker listing below the city information.
Entry of goods into the United States may be made by a non-resident (foreign) IOR. To become a non-resident IOR, the non-resident individual, partnership or foreign corporation must:
You should ensure that you have all intellectual property rights (for example, patents, trademarks or copyrights) necessary for listing your products in the United States. In particular, your products must not be counterfeits. Listing prohibited intellectual property may result in the cancellation of your listings, or the suspension or removal of your selling privileges. Sellers are responsible for ensuring that the products they offer do not infringe on the intellectual property of others.
If we determine that the content of a product detail page or listing is prohibited, potentially illegal or inappropriate, we may remove or alter it without prior notice.
See Restricted products for import into the U.S.
Under European Union VAT rules, Amazon calculates and collects EU VAT on Selling on Amazon fees related to sales made by sellers on Amazon who do not have an EU VAT registration number and are a resident of an EU member state. Amazon charges the standard rate of VAT applicable to your EU member state of residence and will provide you with an invoice where it is required by local law. For more information, see this European Commission web page.
If you are a resident of an EU member state and have an EU VAT registration number, provide your EU VAT registration number to avoid having EU VAT applied to your Selling on Amazon fees. From Seller Central, click Settings, then Account Info, then click VAT Information in the Tax Information section.
For more information about VAT in the EU, see the Europe Tax and Regulatory Considerations help page.
Based on the destination of your order, Amazon may be legally obligated to calculate, collect and remit applicable national, state or local sales or use taxes, goods and services taxes (GST), or value added taxes (VAT) (collectively referred to as ‘Taxes’). Find out more: