Tax on Low Value Imported Goods (LVIG)
Amazon is obligated to calculate, collect, and remit Sales Taxes, including Value Added Tax (VAT), Goods and Services Tax (GST), and others (hereinafter collectively referred to as "Tax"), on low-value imported goods (LVIG) classified as taxable for each relevant jurisdiction.
The tax applies to items sold on Amazon.com, delivered to addresses in specified jurisdictions (listed below) outside of the United States, and meeting the classification of LVIG for that jurisdiction.
When you provide the jurisdiction delivery address at checkout, any estimated tax applies to your items and is calculated into your order total. Tax may also apply to any delivery charges and custom duties associated with your order.
The order details display a tax breakdown for LVIG items where tax is calculated, collected and remitted by the relevant Amazon entity. An invoice with relevant shipment and tax details is available in Your Orders. To view or print an invoice, go to Print an Invoice.
Shipments may be subject to Import Charges in addition to VAT/ GST mentioned below. Learn more About Import Charges.
Physical Products
The sale of products and services (not including digital content) will be taxable in the country associated with the delivery address of the customer. Tax is calculated, collected, and remitted by the relevant Amazon entity at the applicable rate in accordance with local legislation in each country.
| Country | Type | Rate | Threshold |
| Australia | GST | 10% | $1,000 AUD |
| Chile | VAT | 19% | $ 500 USD (inclusive of shipping and other charges at checkout; pro-rated, if multiple items are in one order) |
| European Union | VAT | see details | €150 |
| Jersey | GST | 5% | No Threshold |
| Kazakhstan | VAT | 16% | €200 |
| Malaysia | ST | 10% | 500 MYR |
| New Zealand | GST | 10% | $1,000 NZD |
| Norway | VAT | 25% | 3,000 NOK |
| Singapore | GST | 9% | $400 SGD |
| Switzerland | VAT | 8.1% | No Threshold |
| United Kingdom | VAT | 20% | £135 |
