配送至澳大利亚:卖家自配送商品所需的海关文件

由于实施了相关法律,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,卖家自配送包裹将需要其他信息,以便在澳大利亚清关并配送给买家。

我如何确保我的低价值进口商品包裹能够在海关清关且能够配送至澳大利亚的地址? 将低价值进口商品配送至澳大利亚时,我的发票或包裹应包含哪些其他信息?

如果您是从澳大利亚境外发货,您随订单一起提供的海关文件必须包含您所发送商品的详情、针对订单中每件低价值进口商品由亚马逊代收的商品及服务税,以及代收商品及服务税的公司 (Amazon Services LLC) 的 ATO 参考编号 (ARN)。

在卖家平台确认订单时,您可以在发货之前在订单详情页面上确定商品是否为低价值商品。

我在哪里可以找到 ATO 参考编号 (ARN),以便在进口文件中包含此信息?

Amazon Services LLC ARN 是 3000 0909 0762。

我要将单件商品价值不超过 1,000 澳元的多件商品配送到澳大利亚的地址。组合商品的总价值超过了 1,000 澳元。亚马逊将如何针对这些商品计算商品及服务税?

在接到订单时,亚马逊无法确定商品是需要单独配送,还是需要一次性托运。因此,如果您的发货地址在澳大利亚境外,亚马逊会将订单中价值不超过 1,000 澳元的单件商品视为低价值进口商品,并针对这些商品和相关费用(包括运费和礼品包装费)计算和代收 10% 的商品及服务税。您随订单一起提供的海关文件必须包含您所发送商品的详情、针对订单中每件低价值进口商品由亚马逊代收的商品及服务税,以及代收商品及服务税的公司 (Amazon Services LLC) 的 ARN。

我售出了一件价值超过 1,000 澳元的商品,并且发货地址在境外。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。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。亚马逊不会计算、代收或代缴此商品的任何应缴商品及服务税。

我有哪些其他选择?

如果您希望将您的商品配送至澳大利亚境内的买家并自动提供相应的海关文件,则可以选择开始使用亚马逊物流计划和服务。


亚马逊官网原文详情:   

Ship to Australia: required customs documentation for seller-fulfilled items

Due to the implementation of 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), seller fulfilled packages will require additional information in order to clear customs in Australia and deliver to the customer.

How do I ensure that my LVIG package clears customs and is delivered to an Australian address? What additional information do I need to include on my invoice or package when shipping LVIG into Australia?

If you are shipping from outside of Australia, the customs documentation you provide with the order must include the details of the products you are sending, the GST collected by Amazon for each LVIG item within the order, and the ATO Reference Number (ARN) of the company collecting the GST (Amazon.com Services LLC).

You can identify that an item is LVG prior to shipment on the Order Details page when confirming the order on Seller Central.

Where can I find the ATO Reference Number (ARN) in order to include this information on my import documents?

Amazon.com Services LLC ARN is 3000 1599 7688.

I am shipping multiple items that are individually valued at $1,000 AUD or less to an Australian address. The total amount of the combined items is above $1,000 AUD. How will Amazon calculate GST on these items?

At the time of order, Amazon cannot determine whether items will be shipped separately or together as one consignment. Therefore, if your Ship-From location is outside of Australia, Amazon will treat individual items valued at $1,000 AUD or less in the order as LVIG and will calculate and collect 10% GST on the items and on associated charges including shipping and gift wrap charges. The customs documentation that you provide with the order must include the details of the products you are sending, the GST collected by Amazon for each LVIG item within the order, and ARN of the company collecting the GST (Amazon.com Services LLC).

I sold an item that is above $1,000 AUD that will be shipped from overseas. 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. 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 this item.

What are my other options?

If you want your items shipped to customers in Australia with the proper customs documentation automatically included, you have the option to get started with Fulfillment by Amazon (FBA) programs and services.

文章来源:亚马逊官方网站