About GST on Australian Low Value Imported Goods (LVIG)

Australian GST (Goods and Services Tax) applies to the sale of most products on amazon.com.au which have a customs value of $1,000 AUD or less that are shipped from overseas to customers in Australia (these are referred to as 'low value imported goods' or LVIG on this page).

Australian GST applies to most items sold on amazon.com.au and imported into Australia which have a customs value of $1,000 AUD or less (low value imported goods or LVIG). Amazon will calculate, collect and remit 10% GST on all LVIG sold on amazon.com.au through Amazon Global Store or third party (3P) sellers, and shipped from overseas to customers in Australia.

The prices displayed on amazon.com.au for LVIG are inclusive of the applicable Australian GST. Australian 10% GST is also applicable on any delivery or gift-wrap charges associated with orders of LVIG.

Australian GST will be applied to each item that is a LVIG regardless of the order total. This means that even if two or more LVIG shipped from overseas are purchased together as part of a single order that may cost more than $1,000 AUD, 10% AU GST will be applied on each individual LVIG product.

Certain LVIG products may be Australian GST-free. For more information about products that are GST-free, see About GST-free Products in Australia.

You'll be able to see your final price inclusive of any applicable estimated Australian GST before you confirm your order.

The order details will display an estimated GST breakdown for LVIG products for which GST is calculated, collected and remitted by Amazon AU, these include:

  • LVIG sold through Amazon Global Store; and
  • LVIG sold and fulfilled by 3P sellers shipped from overseas.

After you have placed your order, an invoice with relevant order and tax details will be available in Your Orders. See Print an Invoice or Order Summary.

IMPORTANT: If you receive any communication from the Australian authorities (such as the Department of Home Affairs) regarding an issue with the collection or remittance of the applicable GST for your order, please contact us.

Some other countries have enacted tax legislation that requires Amazon to calculate, collect and remit GST on certain orders getting shipped to addresses within the relevant country. See About GST for Customers Outside Australia for more information.

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