Australia Low Value Goods and Services Tax

Amazon is obligated to calculate, collect, and remit 10% Australia Goods and Services Tax (GST) on low-value import goods (LVIG), goods with a value of AUD $1,000 or less, classified as taxable for Australian GST purposes.

The Australian Low Value GST applies to low-value items sold on, imported into Australia. When you provide an Australian delivery address at checkout, the estimated tax applies to your items, including shipping, and the value shows with your order total. 10% GST also applies to any delivery, or gift-wrap, charges associated with orders containing LVIG items .

GST applies to each LVIG item in an order, regardless of the total value of all items in an order.

The order details display a tax breakdown for LVIG items where GST is calculated, collected, and remitted by An invoice with relevant order and tax details is available in Your Orders. To view, or print, an invoice, go to Print an Invoice.

If the order total is above AUD $1,000, an estimated Import Fees Deposit may apply to the order. This deposit pays any import fees on your behalf (or on the behalf of the recipient). For more information about the Amazon Global program, see About Import Fees Deposit .

Note: Certain goods continue to be nontaxable. Additional costs, such as transportation and gift wrapping are not taxable where the underlying goods are nontaxable.

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