Au GST w Value Imports - fedex.com

1 AuFed Fromand sbeen GSTless who as el MercrequcolleTax O The the tGuidFedE For fAustustralidEx Shm 1 July 2services n importeT liability wthan AUDdeliver olectronic chants wiired to coecting GSOffice (Alegislatioransportede provideEx. further infraliaGSTa impipping2018, the tax (GSTd by conswill be onD1,000 toor facilitatedistributioth annuaomply witT at timeTO). on also reer of eaches GuideAustraliaT) on goosumers inn merchano an Auste the delion platforal sales inth this newe of each quires mh shipmes on how n please GST e an Goverods valuednto Austrnts who stralian coivery of lorm operanto Austraw legislasale, anderchantsent that hato providcontact thon Lornment wd at AUDralia. sell goodsonsumer. ow valueators or realia of AUtion by red remittins to providas attractde this sphe Austraow Vaill imposeD1,000 or s valued This appgoods ine-delivereUD75,000egisteringg same tde specifited GST.

2 Ecific infoalian Tax alue Ime a 10% gr less whiat equal plies to mnto Austraers. 0 or moreg for GSTto the Ausic informaThis Shiormation Office ormportgoods ch have to or erchantsalia such e will be T, stralian ation to pping to r email ts ShipAustGSTto meDepeeitheAustprovvalueIf youexemARN HowFedEelectThis pping Inftralia T registraterchants ending oner an Ausralian Buided to thed at AUDu are sellmption yoN or to provEx requiretronically can be dmated shkly and coply follow . For youARN222provide . If the puthe requthis strin. The aboNotes fformat f formatiotion detaiwith salen circumsstralian Tausiness Nhe transpD1,000 oling low vou must a vide Meres Merchvia FedEdone via Fhipping soonvenienthe stepur mercha2222222d to you urchaser uired formng is the ove informfield on efor each son for Lols will be es to Ausstances, taxation ONumber (Aorter on sor less onvalue gooalso provirchant ahant and PEx shippinFedEx Sholutions wntly.)

3 S below tant specif222 wherby the AThas claimmat for thABN promation is either Fedshipmentow Value providedstralia of Athe ATO Office RegABN). Thshipping which Gods to an de their Aand PurcPurchaseng softwahip Manawhich alloto providefic numbere the nuTO, or yomed GSTis is ABNovided by requireddEx Ship t valued ae Goodsd by the AAUD75,0will provigistrationis merchadocumenGST has bAustraliaABN detachaser iner relatedare. ager or wwow you toe applicaer, the reqmbers inour compaT exemptiN3333333the purcd to be enManagerat AUD1, s to consAustralian00 or mode each Numberant specintation fobeen collean busineails in addnformatid GST processble ARN quired fo this strinany ABNon and p33333 whhaser. ntered intor or fedex000 or le sumers n Tax Offore per anmerchanr (ARN) oific numbor every sected. ess eligibdition to yion to Feetails to , ous shipmenand ABNrmat is ng is eithe.

4 Provided ahere the no the in ess. in fice (ATOnnum. nt with or an er must bhipment le for GSyour own edEx e provideur nts easilyN details:er the ARan ABN, numbers epartmena specificO) be T ed y, RN in t c ExampA. YouThe B. YouThe EnsureabovepleaseNotes numbe FeDD ples on hur merchae purchasur merchae purchase the De. If ARN e remove field. Feers from tedEx ShiDepartmenDepartmenthow to coant speciser has nant speciser providepartmenand/or AB those spedEx repothis formap Managt Notes t Notes mplete thfic numbot providfic numbdes ABN t Notes fBN numbpaces, theorting sofat. er ARN2222 ARN2222he Depaer providded an ABer provid3333333field is cobers you ere shouftware is 222222222222222222rtment Noded by theBN at timeded by the33333 at ompletedhave beeld be no sprogramm ww2 2 ABN33333otes fielde ATO is e of purce ATO is time of pin the foen providespaces inmed to d 2222222chase 2222222urchase rmat shoed have n Departnd ARN 222222 222222 own spaces, tment and ABN Australia imposes GST on Low Value Imports Frequently Asked Questions Where can I get further information on this new legislation?

5 Visit the Australian Taxation Office (ATO) website for further information, alternatively you can email the ATO at or call +61 2 6216 1111. Where can I get further assistance on fedex shipping software in order to provide GST registration details? Contact your local fedex Technical Support team for all enquiries or assistance on fedex automation products and applications. Contact details can be found on If I fail to provide fedex with GST registration details, will my shipments be delayed? Businesses that are treated as the supplier of low Value goods for GST purposes and are registered for GST are legally required to ensure that relevant tax information is provided to transporters. If this information is not provided electronically, fedex will proceed with delivery, but the merchant may be subject to penalties applied by the ATO for non-compliance, further details of which can be found on the Australian Tax Office website.

6 How do I know if I am required to register for GST? Merchants with annual sales into Australia of AUD75,000 or more will be required to register for GST and comply with this legislation. Please contact the ATO for further details. Will fedex Share my GST registration details with the Australian Tax Office? Transporters are required by the legislation to electronically report ARN and ABN details received from merchants to Australian Customs at time of importation into Australia. What is the definition of a Consumer who is liable to pay GST? A purchaser is a consumer if they are either: Not registered for Australian GST; or Registered for Australian GST but do not purchase the low Value imported goods for use in their business in Australia What if any shipment to Australia has a declared Value of more than AUD1,000? There is no change to the current process, GST on High Value shipments will continue to be collected from the importer at time of importation.

7