亞馬遜財稅——澳大利亞低價值進(jìn)口商品的商品及服務(wù)稅常見問題

2022-03-28

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亞馬遜財稅——澳大利亞低價值進(jìn)口商品的商品及服務(wù)稅常見問題

澳大利亞低價值進(jìn)口商品的商品及服務(wù)稅常見問題

2018 年，澳大利亞實(shí)施了相關(guān)法律，對歸類為澳大利亞商品及服務(wù)稅應(yīng)稅商品且海關(guān)完稅價值不超過 1,000 澳元的進(jìn)口商品（低價值進(jìn)口商品 [LVIG]）征收商品及服務(wù)稅?；谶@一點(diǎn)，對于賣家在 Amazon.com 上銷售且從澳大利亞境外配送至澳大利亞地址的低價值進(jìn)口商品，亞馬遜需要計算、代收和代繳 10% 的商品及服務(wù)稅。

澳大利亞低價值進(jìn)口商品的商品及服務(wù)稅對我的“我要開店”賬戶有何影響？

如果您銷售的商品符合低價值進(jìn)口商品條件，亞馬遜將自動計算、代收和代繳 10% 的商品及服務(wù)稅。如果您的商品歸類為低價值進(jìn)口商品，商品及服務(wù)稅將添加到您在賣家平臺中設(shè)置的商品價格和運(yùn)費(fèi)中。

注意：此法律不會影響海關(guān)完稅價值超過 1,000 澳元的商品。

我要負(fù)責(zé)代收和代繳澳大利亞低價值進(jìn)口商品的商品及服務(wù)稅嗎？

不需要。從澳大利亞境外向澳大利亞境內(nèi)地址配送低價值進(jìn)口商品時，亞馬遜將計算、代收和代繳低價值進(jìn)口商品的商品及服務(wù)稅，并直接繳付給澳大利亞稅務(wù)局 (ATO)。

如何確保我在 Amazon.com 上銷售的商品送達(dá)買家手中，并在澳大利亞清關(guān)？

亞馬遜配送的包裹已具有在澳大利亞海關(guān)清關(guān)所需的信息，您無需采取任何額外措施。

賣家自配送包裹需要其他信息，以便通過澳大利亞海關(guān)。有關(guān)更多詳情，請查看配送至澳大利亞：賣家自配送商品所需的海關(guān)文件頁面，以查看您的包裹在澳大利亞清關(guān)所需的必要信息。

我如何確定哪些訂單需要繳納低價值進(jìn)口商品的商品及服務(wù)稅？

對于海關(guān)完稅價值不超過 1,000 澳元且從澳大利亞境外配送至澳大利亞地址的進(jìn)口商品，應(yīng)繳納低價值進(jìn)口商品的商品及服務(wù)稅。在訂單詳情頁面中的“征稅模式”部分下，每個應(yīng)繳納低價值進(jìn)口商品的商品及服務(wù)稅的訂單都將標(biāo)記為 LowValueGoods且征稅責(zé)任方為亞馬遜。

我可在月度報告的哪一部分找到應(yīng)繳納低價值進(jìn)口商品的商品及服務(wù)稅的交易？

您可以通過日期范圍報告頁面為特定日期范圍生成單獨(dú)交易報告。此外，在月度銷售稅報告中，您可以找到應(yīng)繳納低價值進(jìn)口商品的商品及服務(wù)稅的月度交易。配送至新西蘭的低價值商品的“征稅模式”將為“低價值商品”。

請注意：新西蘭于 2019 年 12 月 1 日制定了類似的商品及服務(wù)稅法律。因此，配送至新西蘭的低價值商品的“征稅模式”也將顯示為“低價值商品”，并按 15% 的稅率代收商品及服務(wù)稅（如果適用）。

如何確定我的發(fā)貨地址在澳大利亞境外？

商品及服務(wù)稅的計算取決于與您的賣家平臺賬戶關(guān)聯(lián)的“發(fā)貨”地址。亞馬遜使用配送設(shè)置中設(shè)置的配送地址確定您的發(fā)貨地址。從澳大利亞境內(nèi)和境外向澳大利亞買家配送商品的賣家可以查看“在澳大利亞境內(nèi)和境外設(shè)有庫房的賣家”頁面，了解他們的選項(xiàng)。否則，您的默認(rèn)發(fā)貨地址將用于確定是否應(yīng)繳納商品及服務(wù)稅。

如果我的發(fā)貨地址設(shè)置為“澳大利亞”，但從澳大利亞境外發(fā)貨，會怎么樣？

您必須在賣家平臺上向亞馬遜提供準(zhǔn)確信息。如果不這樣做，您可能會違反法律并導(dǎo)致亞馬遜無法正確計算應(yīng)繳納商品及服務(wù)稅。不提供正確的發(fā)貨地址還可能帶來其他后果，并導(dǎo)致亞馬遜對您的賣家賬戶采取措施，包括關(guān)閉您的賣家賬戶。如果從澳大利亞境外發(fā)貨的商品不包含所需海關(guān)文件且未繳納商品及服務(wù)稅，則可能會被海關(guān)扣留，并可能被沒收、導(dǎo)致延誤，或被罰款或?qū)е缕渌蠊?。此外，如果買家未收到訂購的商品，則不會向您付款。

亞馬遜如何計算 10% 的商品及服務(wù)稅？

配送低價值進(jìn)口商品時，您的訂單詳情中將顯示 10% 的商品及服務(wù)稅。商品及所有附加費(fèi)用（包括運(yùn)費(fèi)和禮品包裝費(fèi)）均需支付商品及服務(wù)稅。商品及服務(wù)稅適用于訂單中的每件低價值進(jìn)口商品，與訂單中所有商品的總價值無關(guān)。將在結(jié)賬時計算商品及服務(wù)稅，因此您在賬戶中為該商品設(shè)置的銷售價格和配送費(fèi)用不包含商品及服務(wù)稅。除了您設(shè)置的銷售價格和配送費(fèi)用外，買家還需要支付 10% 的商品及服務(wù)稅。

什么是應(yīng)稅商品？

應(yīng)稅商品通常是指需要在澳大利亞繳納商品及服務(wù)稅的商品。屬于免商品及服務(wù)稅的商品（例如某些保健品、食品、飲料和醫(yī)療商品）仍為非應(yīng)納稅商品，這與海關(guān)完稅價值無關(guān)。

配送至澳大利亞的商品是否需要支付征繳費(fèi)？

不需要。對于配送至澳大利亞的商品，亞馬遜不會向賣家收取計算、代收和代繳商品及服務(wù)稅的費(fèi)用。

注意：賣家的現(xiàn)有稅務(wù)計算設(shè)置和適用費(fèi)用可能仍適用于由稅務(wù)計算服務(wù)支持且在稅務(wù)設(shè)置中指定的非低價值進(jìn)口商品和非商城征稅州或管轄區(qū)。

我是一家企業(yè)，已登記商品及服務(wù)稅。我已經(jīng)向亞馬遜提供了我的澳大利亞商業(yè)號碼 (ABN)。如果我是一家企業(yè)，低價值進(jìn)口商品的商品及服務(wù)稅會對我的銷售體驗(yàn)有何影響？

注冊澳大利亞商業(yè)號碼后，不會影響亞馬遜針對在 Amazon.com 上銷售的低價值進(jìn)口商品代收和代繳商品及服務(wù)稅的要求。如果您滿足商品及服務(wù)稅注冊最低要求，您仍需要針對您在 Amazon.com 上銷售且從澳大利亞境內(nèi)發(fā)貨的商品代收和代繳商品及服務(wù)稅。

買家自稱是一家企業(yè)，希望免繳商品及服務(wù)稅。如果買家聯(lián)系我并請求我針對我已配送的訂單退稅，該怎么辦？

如果所售商品為低價值進(jìn)口商品，請買家聯(lián)系亞馬遜。亞馬遜將處理與低價值進(jìn)口商品的商品及服務(wù)稅相關(guān)的所有買家詢問。

注意：對于賣家自配送訂單，所有其他買家問題仍由賣家負(fù)責(zé)處理。

我從澳大利亞境外發(fā)貨的商品售價超過了 1,000 澳元。我需要做什么才能確保我的貨件配送至澳大利亞的地址？

此商品無需繳納低價值進(jìn)口商品的商品及服務(wù)稅，因?yàn)樗暮ｊP(guān)清關(guān)價值超過了 1,000 澳元。因此，亞馬遜不評估、代收或代繳任何低價值進(jìn)口商品的 10% 商品及服務(wù)稅。

但是，這可能會產(chǎn)生商品及服務(wù)稅、關(guān)稅和其他進(jìn)口處理費(fèi)用。要在海關(guān)為商品清關(guān)，您需要聯(lián)系您的承運(yùn)人或獲取您自己的稅務(wù)建議來確定應(yīng)付金額，以確保您提供的信息正確無誤，并確保您向承運(yùn)人提供的資金足以支付這些費(fèi)用。亞馬遜不會為這些商品計算、代收或代繳任何應(yīng)繳商品及服務(wù)稅。

如果買家退回發(fā)往澳大利亞的商品，會怎么樣？

如果買家有權(quán)獲得退款，您需要提供全額退款（包括買家支付的所有適用配送費(fèi)用），其中不含亞馬遜扣留的商品及服務(wù)稅。亞馬遜會將商品及服務(wù)稅退還給買家。

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.