My name is Branko Rakic, I run a security company offline and a small online store on ebay. A few months ago we decided we wanted to start a market stall on sundays close to Dandenong where we live. Like many person/s we started looking around where we can buy products for our stall. We bought wholesale lists both on ebay and from other online sources. They all turned out to be things we already knew. Most on this list required large quantaties to get the best prices. That killed that idea. We than strated looking locally at wholesalers in Victoria, but the prices were to high to make any sort of profit. This is when we decided to do a search on ebay. In advance search we typed wholesale and item location we placed hong kong. Our search returned over 5000 listings. We started looking through all the listing and noticed an item we have seen at one of the wholesalers we visited. Same item, same quantaty. what caught our eye was the price. It was half the price, and this included the postage from hong kong to australia. We did some investigation and found that if we kept our order under 250 AUD we would not have to pay any GST. With so many wholesalers on ebay selling small quantaties at half the price to land based wholesalers, we decided we could buy from several different sellers and keep the totals under 250 AUD and avoid paying GST to import the items into the country. The purpose of this report or guide is to let others know. Avoid buying lists as they are just details collected that is freely available on the net. Avoid wholesalers in your town, state or country. You have all the tools and resources on ebay and you will be getting items at a true wholesale price.