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Paying tax on eBay purchases

Many countries and jurisdictions around the world apply some sort of tax on consumer purchases, including items bought on eBay. Whether the tax is included in the listing price, added to your order total or charged at the border depends on the order price, the item's location and your delivery address.

If additional tax is applicable on your eBay purchase, you'll usually see this indicated on the listing page. The confirmed tax amount will be shown on the checkout page, before you pay.

Items delivered to Australia – Goods and Services Tax (GST)

Australian Goods and Services Tax (GST) generally applies to purchases delivered to Australian buyers. (Visit the Australian Taxation Office website for a list of GST-exempt products - opens in new window or tab.)

Items sold from Australia

If the item's located in Australia, the listing price is GST-inclusive, where applicable. Sellers may not add GST to the final sale price after an item has sold. If you need a tax invoice showing the GST component for an item you bought, please contact the seller.

Items imported into Australia

GST applies to goods imported by consumers into Australia.

 

Items delivered overseas

If you're having an order delivered to an address outside Australia, local consumer tax and/or customs duty may apply and the parcel's recipient may need to pay these as part of clearing the parcel through customs.

While we've included basic information for some countries here, it is only intended as a guide and is by no means exhaustive. For more information, please check the local tax and customs regulations.

Items delivered to the US – sales tax

Tax laws vary between states, and sales tax may be required to be collected by the seller, collected by eBay, or paid directly by the buyer. If the seller is located in the US and your delivery address is in one of the US states where either the seller or eBay is required to charge sales tax, the tax will be included in the order total at checkout.

If the item's being sent from outside the US, the recipient may have to pay duty and customs processing fees. However, items under $100 which are being sent as a gift will generally be cleared without any additional charges.

Items delivered to EU countries – Value Added Tax (VAT)

If the item's being sent from outside the EU, the recipient may need to pay VAT and customs duty. These may not apply if the order's under a certain value, but the threshold varies between countries.

Items delivered to New Zealand – Goods and Services Tax (GST)

GST applies to most items sent to New Zealand, and other duties and fees may apply as well. However, you may not have to pay GST and duties if they add up to less than NZ $60.

 

Refunded purchases

If you paid GST or tax on your purchase through eBay and you get a refund for your order, you'll also get a refund for the proportionate amount of tax. For example, if you receive a full refund, you'll get the entire tax back. If you receive a 50% partial refund, you'll get 50% of the tax back. Any refunds processed outside eBay's systems are not eligible for a tax refund.

If you paid import taxes or duty as part of clearing your parcel through customs but you then returned the item, please contact the customs authority regarding a refund of the charges.

If additional tax is applicable on your eBay purchase, you'll see this indicated on the listing page and the tax amount will be shown on the checkout page, before you pay.

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