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About GST on Low Value Imported Goods (LVIG)

From 1 July 2018, GST (Goods and Services Tax) will apply to the sale of most products on amazon.com.au which have a customs value of $1,000 AU 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).

From 1 July 2018, Australia will implement legislation to impose goods and services tax (GST) on most goods sold on amazon.com.au and imported into Australia which have a customs value of $1,000 AU or less (low value imported goods or LVIG). From this date, Amazon will calculate, collect and remit 10% GST on all LVIG sold on amazon.com.au by either Amazon US 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 GST. 10% GST is also applicable on any delivery or gift-wrap charges associated with orders of LVIG

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

Certain LVIG products may be 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 applicable GST before you confirm your order.

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

  • LVIG products sold through Amazon Global Store (products sold and shipped by Amazon US) [See About Amazon Global Store]; and
  • LVIG products 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.

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