Australian Customs Requirements: What Sellers Need to Know About GST on Low-Value Imports
Amazon now adds a 10 % GST to all Australian imports valued at AU$1,000 or less and remits it using ARN 3000 1599 7688. Sellers must include the GST amount and ARN on invoices, otherwise parcels can be held, adding up to 48 hours to delivery.
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
- 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.
- Tax remittance — After the sale, Amazon transfers the collected GST to the ATO, crediting the seller’s account for the tax amount.
- 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.
- 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.
Analysis & Recommendations
Why This Matters
If the required GST line and ARN are missing, Australian customs may hold the parcel, causing delivery delays of up to two days and negative buyer feedback. Accurate documentation also prevents potential account health issues for the seller.
Key Takeaways
- GST of 10 % applies to any imported item whose customs value does not exceed AU$1,000.
- Amazon collects and remits GST using ARN 3000 1599 7688, which must appear on the commercial invoice.
- Invoices must list product description, exact GST amount (e.g., AU$85 on an AU$850 sale), and the ARN to clear customs.
- Proper compliance can reduce average delivery time by up to 48 hours compared to pre‑LVIG processes.
Recommended Actions
- →Update invoice templates in Seller Central > Settings > Invoice Settings: add a mandatory “GST Collected (AU$)” field and pre‑populate ARN 3000 159...
- →Before packing, check each order’s LVIG status on the order confirmation page in Seller Central; if value ≤ AU$1,000, flag it for GST documentation.
- →Enable FBA for Australian SKUs via Seller Central > Inventory > Manage FBA Inventory to let Amazon auto‑generate the required customs paperwork.
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