Transaction Taxes

This page is intended to provide general tax information. For tax advice related to your specific needs, please consult a tax advisor. No information on this page may be considered formal tax advice.

Australia

Low Value Import Tax

 

As of July 1st, 2018, Australia has implemented legislation to impose a Goods and Services Tax (GST) on imported goods which have a customs value of $1,000 AUD or less (Low Value Import Goods or LVIGs). From this date, AbeBooks will remit 10% GST on LVIG sold on AbeBooks orders shipped from outside Australia to customers in Australia.

As the seller, you are only required to ensure your packages are correctly labeled as AbeBooks will remit this tax on your behalf.

Special instruction for order shipped to Australia

If you are shipping a taxable order valued at $1000 AUD or less into Australia from outside of Australia, you should affix the following information to the outside of the package to help ensure successful import into Australia.

1. AbeBooks’ Australian Taxation Office Reference Number (ARN):

  • If you are on the AbeBooks North American seller agreement, use “ARN 300009041524”
  • If you are on the AbeBooks European seller agreement, use “ARN 300013623425 ”

2. The phrase “GST exemption code PAID”

Resources:

Ship To Location Resource
Australia Australian Taxation Office