Importer of Record for Amazon FBA in Australia: Amazon Is Not the Importer, So Who Is?

You are the importer of record. Amazon does not offer to act as importer for FBA stock on any Australian page, and in Australia the importer is the owner of the goods, or a customs broker licensed by the Comptroller-General lodging the declaration on the owner's behalf. The declaration is a statement made by the importer, the owner of the goods, or their licensed agent. This is general information, not legal or tax advice; confirm with the ABF or a licensed customs broker.

What is an importer of record?

The importer of record (IOR) is the party legally named on the customs declaration as responsible for the goods entering the country. In Amazon's own words in a seller forum post quoting its help page, the IOR is responsible for ensuring the imported shipment complies with local laws, filing an entry declaration with the associated documents, and paying the import duties, taxes and fees. That quote is from Amazon's US help page. Amazon publishes its Australian equivalent only inside Seller Central, so treat the principle as Amazon's global position and the rules below as Australian law.

The ABF describes an Import Declaration as a statement by the importer (owner of the goods) or their agent, covering the goods, the importer's details, how they are transported, and the tariff classification and customs value.

Is Amazon the importer for FBA stock?

No. Amazon does not offer to act as importer of record for FBA stock on any Australian page, so plan for you or your broker to import. Amazon's SEND page makes clear the partnered carrier, not Amazon, provides the shipping services.

The practical reading for an Australian seller: your goods arrive at an Amazon fulfilment centre after they have been cleared into the country by someone else, and that someone else is you or your broker.

Who can lodge an import declaration?

Only the owner of the goods or a customs broker licensed by the Comptroller-General can lodge an import declaration for home consumption. That has consequences:

• A freight forwarder is not automatically your broker. Many forwarders also hold a broker licence or use a licensed partner. Ask which.
• Your supplier cannot be the importer of goods you buy, unless they are the owner when goods are cleared. If a supplier says "we handle everything", find out who is named on the declaration.
• Amazon SEND carriers clear on your behalf. The partnered carrier does customs clearance at origin and destination based on your documents, and if duty is charged it pays and bills you. The documents and the liability stay yours.
• You can lodge yourself by lodging in the Integrated Cargo System, though ICS access has costs. The ABF cannot complete the declaration for you.

Licences go to natural persons, companies or partnerships, not trusts, and run for up to three years, expiring on 30 June at three-year intervals. Ask any broker you hire for the licence details. The ABF maintains a list of licensed brokers.

What are the ABN and CCID requirements?

Plan on having an ABN. When you make a Self-Assessed Clearance declaration the ABF lists the importer's information, for example company name and ABN, among the details required. Registering an ABN is free and done online through the Australian Business Register. The ABN guide for Amazon sellers covers when you need one.

What the ABF does not spell out publicly: whether an ABN is required for every commercial importer, and when an importer is identified by a Customs Client ID (CCID) instead. Your broker will say how they register you, so ask in writing and do not rely on a forum post.

An ABN is not the same as GST registration. Deferring import GST to your BAS is open only to certain importers, and whether you can claim import GST as a credit is a question for your tax agent. Read import duty and GST for Amazon FBA for amounts, and the GST guide for registration.

What does a DDP quote really mean?

Suppliers and forwarders sometimes offer DDP (delivered duty paid) and say they will be the importer. Treat that as a service arrangement until you see who is named on the declaration.

• If the supplier or an overseas company is the declared owner and importer, the stock is theirs until clearance, and title and invoices must reflect that.
• If you are the owner, you are the importer however the bill is paid.
• Ask for the declaration number and a copy after clearance, and keep it with your purchase records.

Hold a written agreement. Amazon requires you to be the seller of record for what you sell, and its drop-shipping policy treats anything else as a violation of MFN selling rules, so the chain from supplier to Amazon needs to be consistent in names and documents.

What risks come with being the importer?

• Duties and taxes are payable before release for consignments over A$1,000, and wrong values or classifications can lead to financial penalties or legal action.
• Restricted and prohibited goods. The ABF lists categories including hazardous goods, consumer products and IP-infringing goods. The importer must show permission from the relevant agency.
• Intellectual property. The ABF can seize goods that infringe copyright or registered trade marks under the Notice of Objection Scheme.
• Product safety and labelling. Goods landing in Australia must still meet Australian rules; see product safety on Amazon Australia.

How do you set up your own importer arrangement?

1. Decide the entity. Most sellers import in the name of the same business that holds the Amazon.com.au account and the ABN. Matching names across the supplier invoice, the declaration and your Seller Central business details avoids awkward questions later.
2. Choose the declarant. Either a licensed customs broker lodges for you, or you lodge yourself in the ICS after arranging access.
3. Give the broker a pack. Commercial invoice with accurate descriptions, values and country of origin, a packing list, the transport document, and any permits or origin documents.
4. Confirm charges before cargo moves. Ask the broker to itemise duty, GST, the ABF import processing charge, the biosecurity charge and its own fees. The ABF amounts are on its charges page, summarised in the duty and GST guide.
5. Keep records after clearance. File the declaration, the payment record and the supplier invoice with your accounts.

Amazon has no role in steps one to five. Its role begins when a carrier delivers the cleared stock to a fulfilment centre, covered in Send to Amazon shipments and the FBA guide.

FAQ

Does Amazon act as importer of record in Australia? No. Amazon does not offer to act as importer of record for FBA stock on any Australian page. The owner or a licensed broker lodges the declaration.

Can my freight forwarder be the importer of record? Only if it is a licensed customs broker lodging for you, or it is the actual owner of the goods. Ask for its licence details and confirm in writing who is named on the declaration.

Do I need an ABN to import into Australia? The ABF lists the importer's information, for example company name and ABN, among the details for a SAC declaration. The ABF does not say publicly whether an ABN is mandatory in every case, so check with your broker.

What is a CCID? A Customs Client ID identifies an importer in ABF systems. The ABF does not publish a simple rule for when it applies, so ask your broker how you will be registered.

Can I use a company overseas as importer? The ABF does not publish guidance on this, and it can complicate GST and liability. Take advice from a licensed customs broker or lawyer before doing it.

Does Amazon SEND make Amazon the importer? No. The partnered carrier, not Amazon, provides the shipping services, clears customs on your behalf and bills you for duty it pays.

Next step

Before the next order, write down who owns the goods at clearance, who lodges the declaration and who pays duty and GST, and get the broker's licence details. Blooprint is an Amazon SPN verified partner that works remotely from Bengaluru with Amazon.com.au sellers; Amazon FBA management in Australia covers inventory planning, not importing or customs broking. See the Australia hub for related guides.