Australia Goods and Services Tax on Low-Value Imports

What is the new Australian GST law?

On July 1, 2018, Australia will introduce a Goods and Services Tax (GST) on imported goods that have a customs value of $1,000 AUD or less, known as Low-Value Imported Goods or LVIGs.

How does the new Australian GST affect my seller account?

Starting from July 1, 2018, Amazon will no longer enable third-party sellers on any Amazon marketplace website other than amazon.com.au to sell or deliver their products to an Australian address. This applies to both seller-fulfilled and Amazon-fulfilled items.

What are my options?

Sellers who want to deliver their products to customers in Australia have the option to create an additional selling account on amazon.com.au.

How do I sign up for a new selling account on amazon.com.au?

You can sign up for an Australian selling account by visiting https://services.amazon.com.au and clicking Register Now to create your new account. For this new account, you will need to use a different email address from the one that you use for your primary account. You will also need the same information that you provided when creating your first account: name, address and credit card information.

To find out more information about the new Australian GST and associated changes, please visit our FAQ for sellers on Seller Central Australia (page only available in English and Chinese at the moment).

What happens if I make a sale on amazon.com.au and dispatch the item from outside Australia?

If you sell a product with a customs value of $1,000 Australian Dollars (AUD) or less and dispatch this product from outside Australia to an Australian address, Amazon will automatically calculate, collect and remit a 10% GST.

How will Amazon calculate the 10% GST?

If you are selling a LVIG item on amazon.com.au and you are dispatching to a customer in Australia from outside Australia, one-eleventh (1/11) of the sales price and delivery cost that you set in Seller Central will be deducted by Amazon and remitted directly to the Australian Tax Office (ATO). Please make sure that you set your prices and delivery cost to account for the GST.

Please note that this law will not impact items that have a customs value over $1,000 AUD. The 10% GST will not be deducted from your sales price for these items.

What happens to my orders that are dispatched before July 1, 2018, but will arrive to an Australian address after this date?

The export-eligible date will be determined by when the customer places an order rather than the date of dispatch or arrival. For example, if a customer places an order before July 1, 2018, and the package is not delivered or dispatched until after July 1, 2018, the new Australian GST law will not apply.