The GSP is offered on the eBay USA and UK sites run by Pitney Bowes.
The 'Import charges" consist of any known import charges, GST and a PB fee for collecting the GST.
(There may be further import or clearance charges from Aus Customs depending on the items)
So I think you will find it is compliant Aus consumer law.
@sdfg88,
There's no stipulation that GST be shown separately in the checkout; rather, it must be GST-inclusive.
Quoting from Requirements once you are registered:
❝As soon are you are aware Australian GST is likely to apply to the sale of goods, Australian consumer law requires that you display a GST-inclusive price.
If you are unsure whether Australian GST will apply, you can display a message about the potential for additional taxes to apply. As soon as it is clear that GST applies, you must show the GST-inclusive price.❞
It's impossible for eBay to know whether GST applies to the sale until:
- the buyer submits the delivery address;
- the total amount of the purchase is known;
- the buyer is established to be a consumer (explained here); and
- the goods are established not to be GST-free (explained here).
Shopping cart payment summaries for GSP and non-GSP items
When you add the GSP item to your cart, you'll see a payment summary that looks like this:
Subtotal (1 item) AU $xx.xx
Postage to 1234 🛈 AU $xx.xx
Import charges AU $xx.xx
When you purchase non-GSP items from an overseas eBay seller, the GST collected by eBay will be more clearly shown (with less confusion):
Item (1) AU $xx.xx
Postage to 1234 🛈 AU $xx.xx
GST AU $xx.xx
When you hover over the 🛈, it says:
You'll see postage options and costs on the Checkout page.
Checkout for GSP items
I'm using an example showing a GSP item from the UK, not the US, but there's no real difference in terms of what is shown on this page. Once you are on the checkout page, you'll see the payment options, the delivery address, and then this:
Review item and postage
Seller: [sellername] | Message to seller
1 x Dirt SuckerUpper Super HEPA HIPPY HAPPY Vacuum Cleaner. GBP xxx.xx
Quantity 1
________________________________
Import charges 🛈
No additional import charges at delivery
GBP x.xx
When you hover over the 🛈 next to "International Priority Shipping", it says:
This amount includes seller-specified domestic
postage charges as well as applicable postage
and handling fees, but is independent of import
charges. For additional information, see the
Global Shipping Program terms and conditions.
.
When you hover over the 🛈 next to "Import charges", it says:
This amount includes applicable customs duties,
taxes, brokerage and other fees. Exclusions apply.
For additional information, see the Global Shipping
Program terms and conditions.
On the right column, you'll see something like this:
Subtotal (1 item) GBP xxx.xx
Postage GBP xx.xx
Import charges GBP xx.xx
________________________________________
Order total GBP xxx.xx
You agree to the Global Shipping Program
🔒 Confirm and pay
This does give the buyer the necessary information before clicking onto Confirm and pay.
Lumping the GST together into "Import charges" is confusing, leaving buyers unsure about what portion is the GST and what portion is PB's "brokerage and other fees". However, the GST-inclusive price is shown and that's what's necessary.
- Re "if the checkout is compliant with Australian laws" - yes, it is.
- Your statement that "GST must be separately identified in the transaction" appears to confuse the legislation for Australian GST-registered sellers with the legislation foroverseas GST-registered suppliers (where the deemed supplier may be the actual merchant, the EDP through which the merchant sells, or the redeliverer if the goods purchased are forwarded by a freight/redelivery company).
- Re "Is this type of labelling legal under Australian consumer laws given that this type of labelling comes from a .au ebay site?" - yes, it is. When the goods are being imported, it's irrelevant whether you purchase from eBay.com or ebay.com.au. The breakdown of charges shows the order total (i.e., GST-inclusive price), and that is all that's required to be displayed.
- Are you perhaps thinking of an invoice rather than checkout? If so, see below.*
* Receipts issued to customers.
Spoiler
❝When you charge GST on a sale of low value imported goods you must issue a receipt to the customer. This can be in an electronic form, such as an email confirmation or a receipt.
The receipt must contain the following information:
- your name
- your GST registration number, which is either your ATO reference number (ARN) or Australian business number (ABN)
- the date of issue
- a description of what you supplied, including the quantity (if applicable) and the price
- the amount of GST payable
- information that identifies whether GST was charged on the goods
- if you charged GST on all the goods, you can include the GST-inclusive price and state that this price includes GST (alternatively, you can include the GST for each item)
- if GST was not charged on some of the goods, the receipt must show which goods were subject to GST.❞
To the best of my knowledge, eBay seller invoices are provided correctly for non-GSP goods. Crucially, they include the GST component, clearly marked. The problem is with items purchased through the GSP (unless that's been fixed recently). To the best of my knowledge (bear in mind that I have never purchased an item on eBay sent through the GSP), the PB invoices do not show the GST paid as a separate component but - like the checkout page - they lump the GST in with "brokerage and other fees" and call it "import charges". If anyone has updated information on this - or is happy to post their invoice (suitably redacted of course) for a GSP item - that would be useful.
CAVEAT:
There is no such thing as a Dirt SuckerUpper Super HEPA HIPPY HAPPY Vacuum Cleaner.
