将低价值进口商品配送至澳大利亚

重要: 本页信息不构成税务、法律或其他专业建议,也不得用作此类用途。如有任何疑问,您应咨询您的专业顾问。

从澳大利亚境外向澳大利亚境内的买家配送低价值进口商品 (LVIG) 时,您需要在海关文件中包含以下信息:

  • 负责计算、代收和代缴商品及服务税 (GST) 的公司(在此即为 Amazon Commercial Services Pty Ltd)的澳大利亚商业号码 (ABN)。您必须在这些文件中包含的澳大利亚商业号码是 30 616 935 623。

  • 所寄送商品的详情 - 每件商品的说明、数量、价格和商品及服务税。您可以在“订单确认”页面、订单报告和商城网络服务的订单 API 中找到此信息。

  • 商品级商品及服务税已支付豁免代码,用于确认已支付商品及服务税。

您的承运人需要此信息才能将您的货件进口至澳大利亚。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,则可能不会向您付款。

如何确定我的商品是低价值商品?

海关完税价值不超过 $1,000 澳元的商品即视为低价值进口商品。根据不含商品及服务税或任何配送费用或包装费用的商品价格计算海关完税价值。

但请注意,商品及服务税是根据包含配送费用和包装费用的商品价格计算得出的。

您必须设置含商品及服务税的商品价格、配送费用和包装费用。

示例:卖家设置的商品价格为 $1,100.00 澳元(含商品及服务税),配送费用为 $5.50 澳元(含商品及服务税)。

首先,为确定商品是否为低价值进口商品,我们必须从商品价格中去除商品及服务税并忽略配送费用,以此计算海关完税价值。

($1,100/1.1)=$1,000

如果不含商品及服务税的商品海关完税价值不超过 $1,000 澳元,则该商品为低价值进口商品,需支付低价值进口商品的商品及服务税(请参阅低价值进口商品的商品及服务税常见问题)。如果海关完税价值大于 $1,000 澳元,则该商品不是低价值进口商品。虽然价值超过 $1,000 澳元的商品不适用低价值进口商品的商品及服务税,但需要为此商品支付其他关税和进口费用,并且需要提供其他文件和信息。

其次,为计算商品应支付的商品及服务税,我们需要将买家应支付的总金额(即商品价格加上配送费用)除以 11:

($1,105.50/11)=$100.50

注意: 此示例仅用于说明目的。请参阅您的销售报告以查看有关销售税的详细信息。


亚马逊官网原文详情:

Fulfilling Low Value Imports to Australia

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisor if you have any questions.

When shipping a low value imported good or LVIG from outside Australia to a customer in Australia, you need to include the following on your customs documentation:

  • The ABN of the company that is responsible for calculating, collecting and remitting the GST - In this case, Amazon Commercial Services Pty Ltd. The ABN that you have to include in the documents is 30 616 935 623.

  • Details on the products being sent - Description, quantity, price and GST per item. You can find this information on the Order Confirmation page, Order Reports and Orders API of Marketplace Web Services.

  • An item level GST-paid exemption code to identify that GST has been paid.

This information will be required by your carrier to be able to import your shipments into Australia. 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 may not be paid for the sale.

How do I determine if my product is Low Value?

Items that have a customs value of $1,000 AU or less are considered LVIG. The customs value is calculated considering the product price without GST, or any delivery or packaging charges.

Nevertheless, please note that the GST will be calculated on the product price including delivery and packaging charges.

You must set up product prices, delivery and packaging charges inclusive of GST.

Example. A product has a seller set price of $1,100.00 AU (GST Inclusive) and a delivery charge of $5.50 AU (GST Inclusive).

Firstly, in order to determine whether the product is LVIG, we must calculate the customs value by removing the GST from the product price and ignoring the delivery charge.

($1,100/1.1)=$1,000

If the customs value of the product without GST is $1,000 AU or less, the product is LVIG subject to LVIG GST (see Frequently Asked Questions on Low Value Imports GST). If the customs value is greater than $1,000 AU, the product is not LVIG. Whilst LVIG GST will not apply, other duties and import charges apply to products over $1,000 AU, and other documentation and information will be required.

Secondly, in order to calculate the GST payable on the product, we need to divide the total amount payable by the customer (i.e. product price plus delivery charges by 11):

($1,105.50/11)=$100.50

Note: This is an example for illustration purposes only. Please refer to your sales report to review the details about taxes on your sales.

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