Overview

Amazon sellers who ship products from outside Australia to Australian customers must comply with specific Goods and Services Tax (GST) requirements for low-value imported goods (LVIG). These rules govern how GST is calculated, collected, and documented on customs paperwork for shipments valued at A$1,000 or less. Failing to meet these requirements can result in shipments being held at customs, seized, or subject to fines — and sellers risk not getting paid if orders never reach customers.

Key Points / What Sellers Need to Know

• Low-value threshold is A$1,000 — Products with a customs value of A$1,000 or less (excluding GST and shipping charges) are classified as low-value imported goods and are subject to LVIG GST rules.
• Amazon's ABN must appear on customs documents — Sellers must include Amazon's Australian Business Number (ABN: 30 616 935 623) on all customs documentation for LVIG shipments, as Amazon is responsible for calculating, collecting, and remitting the GST.
• Prices must be GST-inclusive — Product prices, delivery fees, and packaging charges listed on Amazon must all include GST. This is a requirement, not optional.
• Missing documentation causes shipment problems — Packages arriving in Australia without proper customs paperwork may be delayed, held, seized, or subjected to fines by Australian customs authorities.
• GST exemption codes are required — Customs documentation must include the appropriate exemption code to confirm that GST has already been collected at the point of sale.

How Customs Value Is Calculated

The customs value of a product determines whether it qualifies as an LVIG. To calculate customs value, sellers must remove the GST component from the product price and exclude any delivery or packaging charges. For example, if a product is listed at A$1,100 (GST-inclusive) with a A$5.50 delivery charge (also GST-inclusive), the customs value is calculated by dividing the product price by 1.1, which yields A$1,000. Since this amount is at or below the A$1,000 threshold, the product qualifies as an LVIG. Products with a customs value exceeding A$1,000 fall outside the LVIG rules and are subject to different duties, import charges, and documentation requirements.