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importing.com.au

7 min read · Updated October 2026

Illustration for the guide: Importing for E-commerce & Amazon FBA

Key takeaways

  • Screen every SKU against the ABF list, BICON, ACCC standards and claims rules before listing.
  • GST deferral turns import GST into a BAS entry — critical cash flow for container-scale restocks.
  • Amazon never acts as importer of record — you clear customs before stock reaches FBA.

Importing for E-commerce & Amazon FBA

Selling imported goods online compresses every importing discipline into one repeatable loop. The sellers who survive treat compliance as a per-SKU checklist, not a one-off project.

The per-SKU compliance screen

Before listing any product for Australia:

  1. Prohibited/restricted check — screen against the ABF list (lookup tool) and BICON.
  2. Mandatory standards — toys (AS/NZS ISO 8124 + button batteries), nightwear flammability, sunglasses UV, toppling furniture. The ACCC bans non-compliant products and marketplaces delist them.
  3. Electrical goods — RCM/EESS certification arranged at origin (electronics guide).
  4. Claims audit — any therapeutic claim drags the product into TGA territory (cosmetics & supplements).
  5. Labelling — country of origin, English, Australian importer details, category warnings — built into production, not stuck on later.
  6. IP check — counterfeit or grey-market trademark issues mean seizure and marketplace account risk.

GST and tax setup

  • Register for an ABN and GST once you pass the registration threshold (or earlier to claim import GST credits).
  • GST deferral scheme: defer import GST to your BAS — valuable when containers of stock tie up cash.
  • Imported GST is claimable as input tax credits on your BAS; keep import declarations for 5 years.
  • If you also sell goods stored overseas directly to Australian customers, the Low Value Imported Goods rules put GST collection on you as the seller for consignments ≤ AUD 1,000.

Freight strategy for restocks

Stage Mode
Samples / validation Air courier
First production run LCL sea or air if margin supports it
Proven sellers FCL sea — the cheapest landed cost per unit
Peak-season top-ups Air freight, planned against lead times

Amazon FBA adds its own layer: inventory must meet Amazon's labelling/prep rules, and shipments to FBA warehouses still need an Australian Importer of Record — Amazon will not act as importer. You (or your broker's arrangements) clear customs first, then deliver domestically to the fulfilment centre.

Landed cost discipline

Know your per-unit landed cost before setting the retail price: product + freight share + duty + GST (cash-flow only if registered) + processing charges + compliance costs amortised + FBA/fulfilment fees. The landed cost calculator does the border-tax part; the checklist generator builds your per-shipment task list.

Common e-commerce failure modes

  • Scaling a SKU before its first consignment clears biosecurity or inspection.
  • Assuming the supplier's "certifications" cover Australian standards (they rarely do — verify RCM, AS/NZS reports).
  • Ignoring recall obligations — as the Australian supplier of record, recalls are your legal responsibility.
  • Under-declaring values to dodge GST — the ABF reassesses, and marketplaces share data.

Frequently asked questions

Do I need to register for GST as an online seller importing stock?

Once past the registration threshold, yes — and earlier registration is often smart because GST paid on imports becomes claimable input tax credits. GST-registered businesses lodging monthly BAS can also join the GST deferral scheme to move import GST off the border invoice.

Can Amazon handle customs clearance for FBA shipments?

No. Amazon never acts as importer of record. Your stock must clear Australian customs under your name (or your broker's arrangements), with duty and GST paid, before it can be delivered domestically to an Amazon fulfilment centre.

What happens if my imported product is recalled?

As the Australian supplier of record, recall obligations are yours — not the overseas factory's. The ACCC can require recalls, ban products, and fine non-compliance, so screening SKUs against mandatory standards before listing is essential.