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Dash Freight
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Rowan is spot on. GST is determined on the value of the goods supplied to the importer (your customer, not you). The US shipper is for these purposes, treated as the seller. Because they are selling regularly to private customers in Australia, they must collect GST.

Rob Dash E: rob@dashfreight.com.au M: 61 423 136 053 Quotes: https://tinyurl.com/yae7tbj6 S: live:rd2221