Amazon, GST and TRS - What is claimable at the airport?

So with the new GST laws on overseas orders I am confused what can be claimed on TRS now from Amazon?

I want to claim the following purchases made in last 14 days as leaving overseas in 3 weeks, however Amazon AU has only given me a tax invoice with the same ABN for my Amazon AU and Amazon US purchases (although see * note below). Whilst 3rd party Amazon market place purchases have no tax invoice and the order summary on Amazon shows no GST charged. Amazon states the order summary is NOT a GST invoice.

But can I claim the GST on these purchases all made with my Amazon AU account?:

128gb Micro SD card from Amazon AU = $60
4tb portable Hard disk from Amazon US = $135*
Travel water bottle from Amazon US = $50*
2 x Power bank from overseas 3rd party seller = $100
Travel luggage locks from overseas 3rd party seller = $30

  • tax invoice says: "Amazon Commercial Services Pty Ltd (ABN 30 616 935 623) is raising this invoice pursuant to Australia Goods and Service Tax on low
    value goods (i.e. goods with a value of AUD $1,000 or less) that are imported into Australia, including goods sold by third-party sellers, as of
    1 July 2018."

I think the answer is I need to purchase goods only from Amazon (AU or US) and not 3rd party sellers, as only Amazon sold items get a proper GST tax invoice

Some extra info from Amazon about 3rd party sales:

GST may apply to products sold by 3P (3rd party) sellers on the amazon.com.au Marketplace. 3P sellers are required to provide GST inclusive prices for all products they sell on amazon.com.au.

Not all 3P sellers will be required to charge GST as they may not meet the requirements for GST registration, so Amazon cannot provide a GST breakdown or tax invoice on behalf of 3P sellers.

Related Stores

Amazon AU
Amazon AU
Marketplace
customs.gov.au
customs.gov.au

Comments

  • If they are charging GST they are required to issue a tax invoice. Message Amazon requesting a tax invoice for the Amazon fulfilled items.

    The order summary is probably just like ebays summaries which wouldn’t meet the requirements either, but if an Australian business, a tax invoice can be requested after.

  • Doesn’t the TRS have a minimum that you have to reach to make a claim. That being $300 so I don’t think you have reached that without the third party purchases

    the purchases are from a single business with the same Australian business number (ABN) and total AUD$300 (GST inclusive) or more. For example, if you bought items from one business, even on separate invoices, that together total AUD$300 the goods were purchased within 60 days of departure from Australia

    Plus while GST is charged are these classified as being from the same business “ a single business with…” which they are not. In essence the Amazon “invoice” could be seen more as a summary of the GST you paid for purchase facilitated by Amazon.

  • 128gb Micro SD card from Amazon AU = $60
    4tb portable Hard disk from Amazon US = $135*
    Travel water bottle from Amazon US = $50*
    2 x Power bank from overseas 3rd party seller = $100
    Travel luggage locks from overseas 3rd party seller = $30

    How much gst is included in the tax invoice? Please provide a screen shot.

  • If you have bought from overseas and they charge you GST seperate to tax invoice, you can't claim TRS. They won't have a valid ABN as they are registered overseas. There may be an Amazon AU and Amazon US, both different.

    • Amazon US (in AU site) uses the same ABN as Amazon AU.

  • OP - I am looking for the same answer, did you manage to get the TRS claim approved?

    I'm buying the Huawei P20 Pro from Amazon AU and am hoping to make a TRS claim

  • I think that is your answer:
    "… only Amazon sold items get a proper GST tax invoice"
    As you cannot claim without a "Tax Invoice" showing Aus ABN. Valid Tax Invoice:
    https://archive.homeaffairs.gov.au/FAQs/Pages/what-is-a-vali…

  • I was able to claim everything sold by Amazon AU and Amazon USA as long as US purchase was made through AU website.

    Couldn't claim non-Amazon fulfilled orders.

    • Did your USA items have this?

      "*Amazon Commercial Services Pty Ltd (ABN 30 616 935 623) is raising this invoice pursuant to Australia Goods and Service Tax on low
      value goods (i.e. goods with a value of AUD $1,000 or less) that are imported into Australia, including goods sold by third-party sellers, as of
      1 July 2018."

      Because , technically, "goods purchased over the Internet and imported into Australia" are not eligible for a TRS claim.

      I'm worried about this.

      • +1

        It used to be only things sold by Amazon AU and Amazon US via Amazon AU will be TRS claimable.

        Now from what you quoted it looks like even 3rd party sales from Amazon US via Amazon AU appear to be TRS claimable.

        So the above says that GST is being charged and sent to the ATO by Amazon AU, therefore that GST can be claimed at TRS.

        • what about this sentence

          "Original tax invoices are required to process your claim. Photocopies, reprints and duplicates are not accepted and will result in that invoice being rejected"

          what does it mean? how I can get orginal tax invoces from amazon? while I can easy print electronic version, they also mentioned :

          "You can make a TRS claim with a valid electronic tax invoice. If the value of your electronic tax invoice is $1000 or more, it must contain your identity. You should be prepared and print out a copy of your electronic tax invoice in case live processing is not available"

          what should we we do with device under 1000$ from amazon to claim for TRS? thx.

          source: https://www.abf.gov.au/entering-and-leaving-australia/touris…

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