亚马逊财税——澳大利亚低价值进口商品的商品及服务税常见问题

2022-03-28

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亚马逊财税——澳大利亚低价值进口商品的商品及服务税常见问题

澳大利亚低价值进口商品的商品及服务税常见问题

2018 年，澳大利亚实施了相关法律，对归类为澳大利亚商品及服务税应税商品且海关完税价值不超过 1,000 澳元的进口商品（低价值进口商品 [LVIG]）征收商品及服务税。基于这一点，对于卖家在 Amazon.com 上销售且从澳大利亚境外配送至澳大利亚地址的低价值进口商品，亚马逊需要计算、代收和代缴 10% 的商品及服务税。

澳大利亚低价值进口商品的商品及服务税对我的“我要开店”账户有何影响？

如果您销售的商品符合低价值进口商品条件，亚马逊将自动计算、代收和代缴 10% 的商品及服务税。如果您的商品归类为低价值进口商品，商品及服务税将添加到您在卖家平台中设置的商品价格和运费中。

注意：此法律不会影响海关完税价值超过 1,000 澳元的商品。

我要负责代收和代缴澳大利亚低价值进口商品的商品及服务税吗？

不需要。从澳大利亚境外向澳大利亚境内地址配送低价值进口商品时，亚马逊将计算、代收和代缴低价值进口商品的商品及服务税，并直接缴付给澳大利亚税务局 (ATO)。

如何确保我在 Amazon.com 上销售的商品送达买家手中，并在澳大利亚清关？

亚马逊配送的包裹已具有在澳大利亚海关清关所需的信息，您无需采取任何额外措施。

卖家自配送包裹需要其他信息，以便通过澳大利亚海关。有关更多详情，请查看配送至澳大利亚：卖家自配送商品所需的海关文件页面，以查看您的包裹在澳大利亚清关所需的必要信息。

我如何确定哪些订单需要缴纳低价值进口商品的商品及服务税？

对于海关完税价值不超过 1,000 澳元且从澳大利亚境外配送至澳大利亚地址的进口商品，应缴纳低价值进口商品的商品及服务税。在订单详情页面中的“征税模式”部分下，每个应缴纳低价值进口商品的商品及服务税的订单都将标记为 LowValueGoods且征税责任方为亚马逊。

我可在月度报告的哪一部分找到应缴纳低价值进口商品的商品及服务税的交易？

您可以通过日期范围报告页面为特定日期范围生成单独交易报告。此外，在月度销售税报告中，您可以找到应缴纳低价值进口商品的商品及服务税的月度交易。配送至新西兰的低价值商品的“征税模式”将为“低价值商品”。

请注意：新西兰于 2019 年 12 月 1 日制定了类似的商品及服务税法律。因此，配送至新西兰的低价值商品的“征税模式”也将显示为“低价值商品”，并按 15% 的税率代收商品及服务税（如果适用）。

如何确定我的发货地址在澳大利亚境外？

商品及服务税的计算取决于与您的卖家平台账户关联的“发货”地址。亚马逊使用配送设置中设置的配送地址确定您的发货地址。从澳大利亚境内和境外向澳大利亚买家配送商品的卖家可以查看“在澳大利亚境内和境外设有库房的卖家”页面，了解他们的选项。否则，您的默认发货地址将用于确定是否应缴纳商品及服务税。

如果我的发货地址设置为“澳大利亚”，但从澳大利亚境外发货，会怎么样？

您必须在卖家平台上向亚马逊提供准确信息。如果不这样做，您可能会违反法律并导致亚马逊无法正确计算应缴纳商品及服务税。不提供正确的发货地址还可能带来其他后果，并导致亚马逊对您的卖家账户采取措施，包括关闭您的卖家账户。如果从澳大利亚境外发货的商品不包含所需海关文件且未缴纳商品及服务税，则可能会被海关扣留，并可能被没收、导致延误，或被罚款或导致其他后果。此外，如果买家未收到订购的商品，则不会向您付款。

亚马逊如何计算 10% 的商品及服务税？

配送低价值进口商品时，您的订单详情中将显示 10% 的商品及服务税。商品及所有附加费用（包括运费和礼品包装费）均需支付商品及服务税。商品及服务税适用于订单中的每件低价值进口商品，与订单中所有商品的总价值无关。将在结账时计算商品及服务税，因此您在账户中为该商品设置的销售价格和配送费用不包含商品及服务税。除了您设置的销售价格和配送费用外，买家还需要支付 10% 的商品及服务税。

什么是应税商品？

应税商品通常是指需要在澳大利亚缴纳商品及服务税的商品。属于免商品及服务税的商品（例如某些保健品、食品、饮料和医疗商品）仍为非应纳税商品，这与海关完税价值无关。

配送至澳大利亚的商品是否需要支付征缴费？

不需要。对于配送至澳大利亚的商品，亚马逊不会向卖家收取计算、代收和代缴商品及服务税的费用。

注意：卖家的现有税务计算设置和适用费用可能仍适用于由税务计算服务支持且在税务设置中指定的非低价值进口商品和非商城征税州或管辖区。

我是一家企业，已登记商品及服务税。我已经向亚马逊提供了我的澳大利亚商业号码 (ABN)。如果我是一家企业，低价值进口商品的商品及服务税会对我的销售体验有何影响？

注册澳大利亚商业号码后，不会影响亚马逊针对在 Amazon.com 上销售的低价值进口商品代收和代缴商品及服务税的要求。如果您满足商品及服务税注册最低要求，您仍需要针对您在 Amazon.com 上销售且从澳大利亚境内发货的商品代收和代缴商品及服务税。

买家自称是一家企业，希望免缴商品及服务税。如果买家联系我并请求我针对我已配送的订单退税，该怎么办？

如果所售商品为低价值进口商品，请买家联系亚马逊。亚马逊将处理与低价值进口商品的商品及服务税相关的所有买家询问。

注意：对于卖家自配送订单，所有其他买家问题仍由卖家负责处理。

我从澳大利亚境外发货的商品售价超过了 1,000 澳元。我需要做什么才能确保我的货件配送至澳大利亚的地址？

此商品无需缴纳低价值进口商品的商品及服务税，因为它的海关清关价值超过了 1,000 澳元。因此，亚马逊不评估、代收或代缴任何低价值进口商品的 10% 商品及服务税。

但是，这可能会产生商品及服务税、关税和其他进口处理费用。要在海关为商品清关，您需要联系您的承运人或获取您自己的税务建议来确定应付金额，以确保您提供的信息正确无误，并确保您向承运人提供的资金足以支付这些费用。亚马逊不会为这些商品计算、代收或代缴任何应缴商品及服务税。

如果买家退回发往澳大利亚的商品，会怎么样？

如果买家有权获得退款，您需要提供全额退款（包括买家支付的所有适用配送费用），其中不含亚马逊扣留的商品及服务税。亚马逊会将商品及服务税退还给买家。

Frequently Asked Questions on Australia's Low Value Imports GST
What is Australia’s Low Value Imported Goods GST law?
In 2018, Australia implemented legislation to impose Goods and Services Tax (GST) on imported goods that are classified as taxable for Australian GST purposes and have a customs value of $1,000 Australian Dollars (AUD) or less (Low Value Imported Goods or LVIG). Based on this, Amazon is required to calculate, collect and remit 10% GST on LVIG sold by sellers on Amazon.com and shipped from outside Australia to an Australian address.
How does Australia’s Low Value Imported Goods GST affect my Selling on Amazon account?
If you sell an item that qualifies as LVIG, Amazon will automatically calculate, collect, and remit GST at the rate of 10%. The GST will be added to the price and delivery charges that you have set in Seller Central for items that are classified as LVIG.
Note: his law will not impact items that have a customs value greater than $1,000 AUD.
Am I responsible for collecting and remitting Low Value Imported Goods GST to Australia?
No, when shipping LVIG from outside Australia to an address in Australia, Amazon will calculate, collect and remit the LVIG GST directly to the Australian Tax Office (ATO).
How do I ensure the items I sell on Amazon.com reach the customer and clear customs in Australia?
Amazon fulfilled packages already have the necessary information to clear Australia customs, and you do not have to take any additional steps.
Seller fulfilled packages will require additional information in order to pass customs in Australia. For further details, please review the Ship to Australia: required customs documentation for seller fulfilled items page to review the necessary information required for your package to clear customs in Australia.
How do I identify which orders are subject to Low Value Imported Goods GST?
LVIG GST is payable on imported goods which have a customs value of $1,000 AUD or less and that are shipped from outside Australia to an Australian address. On the Order Details page under the Tax Collection Model section, each order that is subject to LVIG GST will be identified as LowValueGoods, and the Collection Responsible Party will be Amazon.
Where do I find which transactions are subject to Low Value Imported Goods GST on my monthly reports?
You can use the Date Range Reports page to generate individual transaction reports for a specific date range. Additionally, inside the monthly Sales Tax Reports, you can find monthly transactions that are subject to LVIG GST. The Tax Collection Model for LVG shipped to Australia will be "LowValueGoods".
Please note: New Zealand enacted similar GST legislation on 1 December 2019. As a result, the Tax Collection Model for LVG shipped to New Zealand will also show as "LowValueGoods", and are subject to GST at the rate of 15%, where applicable.
How does Amazon determine that I am shipping from outside of Australia?
The GST calculation is dependent on the "Ship From" location associated with your Seller Central Account. termines your Ship-From Location using the Shipping Addresses set on Shipping Settings. Sellers who ship to Australian customers from both within and outside of Australia can review the Sellers with warehouse inside and outside of Australia page to understand their options. Otherwise, your default Ship-From Location will be used to determine whether GST is payable.
What happens if my ship from location is set to Australia but I am shipping an item from outside Australia?
You must provide Amazon with accurate information on Seller Central. Failure to do so may be a breach of law and result in Amazon incorrectly calculating the GST payable. Miss representing your Ship-From location may also have other consequences and result in action being taken by Amazon on your Seller Account, including termination of your Seller Account. Items shipped from outside of Australia that do not include the required customs documentation and that have not had GST collected may be held up at customs and may be seized, incur delays, or be subject to fines or other consequences. In addition, if the customer does not receive their order, you will not be paid for the sale.
How will Amazon calculate the 10% GST?
When shipping LVIG items, the 10% GST will be displayed in your order details. GST applies on the item and any additional charges, including shipping and gift wrap charges. GST applies to each LVIG item in an order, regardless of the total value of all items in an order. Amazon will calculate the GST at checkout, so the sale price you set for the item and delivery charges on your account is exclusive of GST. The customer is charged the 10% GST in addition to the sale price and delivery charges you set.
What is considered a taxable item?
Taxable items are goods that are ordinarily subject to GST in Australia. Items classified as GST-free, such as certain health, food, beverages, and medical items, will continue to be non-taxable regardless of customs value.
Will I be charged a sales tax collection fee for items shipped to Australia?
No, Amazon will not charge sellers a fee for calculating, collecting, and remitting GST for items shipped to Australia.
Note: Sellers’ existing tax calculation settings and applicable fees may still apply for non-LVIG and non-Marketplace Tax Collection states or jurisdictions supported by the Tax Calculation Service and identified in your Tax settings.
I am a Business and am GST registered. I have provided Amazon my Australian Business Number (ABN). How will Low Value Imported Goods GST impact my selling experience if I am a Business?
Having an ABN on file does not change the requirement for Amazon to collect and remit GST on LVIG sold on Amazon.com. You remain responsible for collecting and remitting GST on goods you sell on Amazon.com that you ship from within Australia if you meet the GST registration threshold.
A customer claims he/she is a Business and is looking to be GST exempt. What do I do if a customer contacts me for a tax refund on orders I fulfilled?
If the goods sold are LVIG, ask the customer to contact Amazon. Amazon will handle all customer inquiries related to LVIG GST.
Note: For Seller fulfilled orders, all other customer concerns will continue to be managed by the seller.
I sold an item greater than $1,000 AUD that shipped from outside Australia. What do I need to do to make sure that my shipment is delivered to an Australian address?
This item would not be subject to LVIG GST because its customs value is greater than $1,000 AUD. As a result, 10% GST for LVIG will not be assessed, collected, or remitted by Amazon.
However, GST, customs duty, and other import processing charges may apply. To enable the item to clear customs you will need to contact your carrier or obtain your own tax advice to determine the amounts payable, ensure that you provide the right information, and ensure that you provide sufficient funds to the carrier to cover these amounts. Amazon will not calculate, collect or remit any GST payable for these items.
What happens when the customer returns an item that shipped to Australia?
Where the buyer is entitled to a refund, you will be expected to provide a full refund (subject to any applicable delivery charges payable by the buyer), excluding the GST that was withheld by Amazon. Amazon will refund the GST to the customer.