This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for advice. Please speak with a tax professional if you have any questions about your tax obligations.

If your business on BrickLink sells goods in Australia, you may be required to register for and collect Good and Services Tax (GST).

Australia allows you to register for GST online through this website.

If you are not a GST registered seller, GST will be added to your BrickLink fees.

The following situations will normally trigger mandatory GST registration:

1. If your business is trading over the local thresholds.

2. If you are an overseas seller and sell goods that are already located in Australia.

For orders where the item total value is less than or equal to $1,000 AUD, BrickLink will collect GST from buyers on orders shipping into Australia that are dispatched from outside Australia.

By June 1, 2023 BrickLink will enable GST collection for goods imported into Australia to comply with Australian marketplace rules. Below is an overview of what this means to you.

Changes at a glance:

• Australian buyers will see GST exclusive prices from non-Australian sellers and Australian buyers will see GST inclusive prices from GST-registered Australian sellers.

• BrickLink will collect and remit GST on orders delivered to Australian addresses imported into Australia from outside Australia up to a value of $1,000 AUD (not including additional costs i.e. shipping insurance, etc.). For orders over $1,000 AUD imported to Australia, the seller/buyer may need to pay GST consistent with Australia's standard GST rate as part of clearing the goods through customs.

• Where BrickLink has collected GST on shipments to Australian private buyers (for orders under $1,000 AUD), sellers will not need to provide to carriers with the BrickLink Australian GST number. Instead, sellers will need to fill out a specific form and attach it to the package.

• Australian GST will be added during the checkout process (where applicable) and shown on the payment receipt and will not be included in the item price.

• Where BrickLink is responsible for collecting GST on orders sent to an Australian delivery address, this amount will be shown separately at checkout.

For orders where the item total value is less than or equal to $1,000 AUD, BrickLink will collect GST from buyers on orders shipping into Australia that are dispatched from outside Australia.

• If you are a non-Australian seller and you want to sell goods to Australian buyers, you will need to opt-in to BrickLink’s on-site payment method.

• In case of refunds, we encourage sellers to use the BrickLink refund feature to ensure the correct amount of GST gets refunded. The refund page can be accessed from the Issue Refund link on the order detail page.

• An order receipt will be provided by BrickLink upon order confirmation and order number should be affixed to parcel to aid in proving sufficient GST was collected.

How GST appears on order detail page when BrickLink collects GST

Quotes received page column has been updated to Tax BL collected.

Amount shown in that column is tax ( e.g. GST for Australian orders, VAT—for EU orders or US sales tax—for US orders, etc.)

Seller hovers over amount to show which country's tax rate is charged. This example shows that BrickLink collected 72.00 AUD to satisfy Australian GST requirements.

• For orders shipping into Australia from outside of Australia, sellers should include the downloadable order receipt to include with the parcel for customs purposes. Sellers can download the receipt from the order details page.

  

  

We encourage sellers to use our refund feature to ensure the correct amount of GST gets refunded. The refund page can be accessed from the Issue Refund link on the order detail page.

On the refund page, there will be a refund calculator that helps see how much money will be refunded from the seller and how much GST will be refunded from BrickLink.

This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for advice. Please speak with a tax professional if you have any questions about your tax obligations.

GST in Australia is a tax on consumer spending. It is collected by GST-registered sellers on their sales within Australia and passed on to the national tax authorities via GST return filings. In some cases, GST is collected by an online marketplace such as BrickLink.

Important points:

• Australian buyers will see GST exclusive prices from non-Australian sellers and Australian buyers will see GST inclusive prices from GST-registered Australian sellers.

• BrickLink will collect and remit GST on orders delivered to Australian addresses imported into Australia up to a value of $1,000 AUD (not including additional costs i.e. shipping insurance, etc.). For orders over $1,000 AUD imported to Australia, the buyer may need to pay GST consistent with Australia's standard GST rate as part of clearing the goods through customs.

• Autralia GST will be added during the checkout process (where applicable) and on the payment receipt and will not be included in the item price.

• Where BrickLink is responsible for collecting GST on orders sent to an Australian delivery address, this amount will be shown separately at checkout.

For orders where the item total value is less than or equal to $1,000 AUD, BrickLink will collect GST from buyers on orders shipping into Australia that are dispatched from outside of Australia.

When a package ships internationally, the package may be subject to additional import taxes, customs duties, and/or fees imposed (e.g. handling fees) by the Australian tax authorities. These charges are typically due once the package arrives in Australia. You, the buyer, are responsible for paying these additional costs.

For orders where the item total value is less than or equal to $1,000 AUD, BrickLink will collect GST from buyers on orders shipping into Australia that are dispatched from outside Australia.

Sellers not supporting orders less than $1,000 AUD:

Australian buyers will see this notification when the buyer is in a store where BrickLink needs to collect GST if order is under $1,000 AUD, and the seller does not offer on-site payment.

How GST appears on the order detail page when BrickLink collects GST

BrickLink will provide refunds of GST when applicable. It is recommended to work with the seller of the product(s) instead of off-site methods to receive full refunds.