Overview

When overseas Amazon sellers ship products to Australian buyers, any item valued at AU$1,000 or less triggers a 10 % Goods and Services Tax (GST). Amazon calculates and collects this tax at checkout, but sellers must still provide accurate customs paperwork so the parcel clears Australian border control without delay. Missing or incorrect documentation can cause hold‑ups, customer dissatisfaction, and potential account issues.

Key Points

• GST threshold — A 10 % GST applies to every imported good whose customs value does not exceed AU$1,000.
• Amazon’s collection role — Amazon adds the tax to the order total and remits it to the Australian Taxation Office (ATO) on the seller’s behalf.
• Mandatory customs info — Invoices or packing slips must list the product description, the GST amount collected, and Amazon’s ATO Registration Number (ARN 3000 1599 7688).
• High‑value items — For shipments where the customs value is above AU$1,000, Amazon does not calculate or collect GST; sellers must handle duties and taxes themselves.
• FBA alternative — Using Fulfillment by Amazon (FBA) automatically generates the required customs documentation for Australian orders.

How GST on Low‑Value Imported Goods Works

1. Purchase and tax calculation — A buyer in Australia adds a product priced at AU$850 to the cart; Amazon’s system adds 10 % GST (AU$85) plus any shipping or gift‑wrap fees, then collects the total at checkout.
2. Tax remittance — After the sale, Amazon transfers the collected GST to the ATO, crediting the seller’s account for the tax amount.
3. Documentation preparation — The seller creates an invoice that includes:
   • A clear description of the AU$850 item (e.g., “men’s waterproof hiking jacket”).
   • The exact GST figure Amazon collected (AU$85).
   • Amazon’s ARN 3000 1599 7688 as the tax‑collecting entity.
4. Customs clearance — The carrier presents the invoice and packing list to Australian customs; because the ARN and GST amount are present, the parcel is released without additional review.