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VAT Frequently asked questions

Have questions about VAT? Find a list of common questions in the FAQ section below. Cannot find the answers to your questions? Visit our seller forum or contact seller support (seller central access required).

1. VAT in the EU

1.1 What is VAT and how it works?

VAT is a tax on consumer expenditure. It is collected on business transactions, imports and moving goods between EU countries.

Below are the thresholds for VAT registration for distance selling and domestic threshold for business established in that country.

VAT Thresholds1


 

Threshold for distance selling4

Threshold for businesses established in the UK5

National currency

Euro equivalent

National currency

Euro equivalent

United Kingdom

£70,000

€89,493

£85,000

€106,114

Germany

€100,000

€17,500

France2

€35,000

€82,800 or €42,900 or €33,100

Italy3

€35,000

€50,000 or €45,000 or €40,000 or €30,000 or €25,000

Spain

€35,000

none

Poland

PLN 160,000

€37,300

PLN 150,000

€34,969

Czech Republic

CZK 1,140,000

€42,153

CZK 1,000,000

€36,977

VAT Thresholds1

 

Threshold for distance selling4

Threshold for businesses established in domestic market5

United Kingdom

£70,000

£85,000

Germany

€100,000

€17,500

France2

€35,000

€82,800 or €42,900 or €33,100

Italy3

€35,000

€50,000 or €45,000 or €40,000 or €30,000 or €25,000

Spain

€35,000

none

Poland

PLN 160,000

PLN 200,000

Czech Republic

CZK 1,140,000

CZK 1,000,000

The information in this table was sourced from the European Commission on 12/08/2016 and HMRC on 18/4/2017.

2, 3 Please note that the domestic thresholds in France and Italy depend on your circumstances.  We recommend you consult with a tax advisor.

4, 5 Please note that the thresholds do not apply if you have no establishment in a country and move/store/sell goods in that country. You will need to consider your VAT registration position immediately.

In order to charge VAT you must first be registered for VAT and obtain a VAT number (please see section below regarding VAT registration requirements).

Once you are VAT registered you are bound by the VAT rules applicable to the country in which you are registered but it normally means that you must charge VAT (where applicable) on your sales and show this VAT on a VAT invoice (please consult your tax advisor for specific advice regarding invoicing requirements).

The amount of VAT due to a local tax authority, i.e. charged to your customers, can be offset by the VAT which is incurred on your business purchases/costs (please consult a tax advisor regarding which costs can be recovered).  For example, where you have been charged UK VAT on a purchase, including import VAT, you can offset this VAT against the VAT due on your UK sales on a UK VAT return. 

The amount of VAT payable to the tax authority is the net value of your UK output VAT less the amount of UK input VAT which is recoverable.

Please note that you should check VAT reporting and invoicing requirements in each country in which you register.  Although these requirements are similar there can be notable differences. Please see section below regarding VAT invoicing.

Given that EU law only requires that the standard VAT rate must be at least 15% and the reduced rate at least 5%, actual rates applied vary between EU countries and between certain types of products. In addition, certain EU countries have retained separate rules in specific areas.

The most reliable source of information on current VAT rates for a specified product in a particular EU country is that country's VAT authority. It is possible that you will need a tax advisor to help you in determining the VAT rate to be applied.

If you store, move or sell goods in multiple EU countries you may be required to register for VAT in multiple countries.  If this is the case, you could be required to submit VAT returns in more than one country.

The requirements to register for VAT in multiple countries is complex and we recommend that you consult a tax advisor, particularly if you store goods in more than one EU country or make distance sales (see section below).

In many European countries, customers expect a VAT invoice. VAT laws in the country where you ship your goods from and where the customer is located may require you to provide a VAT invoice, and customers' expectations usually go beyond the law. In Germany and Italy, for example, customers often expect an invoice for high-value items.

When you sell your products in EU, you may need to charge VAT. If so, you will need to request a VAT registration number, file VAT returns, and pay the VAT you collected from your customer to the tax authorities.

In many EU countries, you can register online on the tax authority's website for the country where you want to register. The majority of these websites provide the VAT information in English. The website will usually provide an online form for registering or a PDF form you can download to complete and return by mail. If there is no provision for registering online, you can find out where to go to register for a VAT number. After you have submitted your request for a VAT number, you may also be sent forms to sign and return through regular mail.

Registering for VAT may lead to a number of associated compliance requirements, including the need to file reports and issue VAT invoices.

1.2 VAT concepts

Distance selling is when you sell and physically move goods from an EU country to a private individual (B2C) located in another EU country. Under the general EU VAT rules, such sale of goods would be subject to the VAT rate of the ship-from country. This is against the basics of VAT stating that ultimately VAT should collected in the country of the consumer. Cross border distance selling VAT rules make sure VAT is collected in the country of the consumer as soon as B2C sales into an EU country (from another EU country) exceed a certain value.

This value, also referred to as distance selling threshold, is a value in Euros established by each EU country.  If your distance sales exceed that country’s threshold, you must register for VAT in that country and charge local VAT.  It is possible to opt to charge VAT in the ship to country from the outset of your sales activities under the distance selling rules.  Example: If you store goods in the UK and sell goods to B2C consumers in France you will need to consider the distance selling threshold in France, regardless of whether your place of business is outside of the EU. The place of business differential only impacts the requirements to register for VAT in the UK, i.e. if you store goods in the UK you are subject to the same rules regarding VAT reporting requirements as a UK established business.

In order to determine whether you should be VAT registered by way of the distance selling rules we recommend that you consult with a tax advisor.

Place of business includes:

  • Principal place of business, i.e. the address from where you operate your day to day business activities; or
  • Fixed establishment – this can include an office (other than principal place of business), the office of an agent or a warehouse where you store and sell goods.

We recommend that you consult with a tax advisor with experience of UK VAT to understand if you have a place of business in UK of other EU Country.

For the purpose of these FAQ’s, we consider that a B2C consumer is a person who is not registered or liable to be registered for VAT. These will include private individuals, public bodies, charities and businesses which are not registered because their turnover is below the VAT registration threshold or those activities are entirely exempt from VAT (e.g. a health authority).

For the purposes of these FAQ's, a business customer is a legal or natural person buying goods and services in view of his VAT business activities. VAT business activities include amongst others:

  • Selling the goods and/or services purchased onwards to his own customers
  • Using the goods and/or services in his production process (manufacturing)
  • Using the goods and/or services in his offices for business purposes

For the purposes of these FAQ’s, we have taken for granted that a B2B customer is able to provide you with his VAT registration number.

2. VAT in the UK

2.1 How UK VAT works?

If you are required to issue a UK VAT invoice it must legally hold a minimum level of information.  This information, as shown on the HMRC website, is as follows:

  • a sequential number based on one or more series which uniquely identifies the document
  • the time of the supply (tax point)
  • the date of issue of the document (where different to the time of supply)
  • your name, address and VAT registration number - you may issue invoices under a trading name, but your legal name and address details must still be shown somewhere on the document
  • the name and address of the person (consumer) to whom the goods or services have been supplied
  • a description sufficient to identify the goods or services supplied
  • for each description, the quantity of the goods or the extent of the services, and the rate of VAT and the amount payable, excluding VAT, expressed in any currency
  • the gross total amount payable, excluding VAT, expressed in any currency
  • the rate of any cash discount offered
  • the total amount of VAT chargeable, expressed in sterling
  • the unit price
  • the reason for any zero rate or exemption

If you are VAT registered and sell goods in the UK, you will be required to charge UK VAT to your customers (please see section below in regards to VAT rates you might need to charge). This is referred to as your output VAT.

If you sell to a B2B customer in the UK you will be required to issue a VAT invoice (see section below for details regarding VAT invoices).  If you sell to B2C consumers you are not legally obliged to issue a VAT invoice for domestic supplies in the UK but it is common practice to provide one when requested. In case of distance selling to UK B2C consumers (from an inventory in another EU Member State), an VAT invoice is always needed.

The VAT you collect on your sales is declared to HMRC by way of a VAT return, which is normally submitted on a quarterly basis.  The amount of VAT due to HMRC can be offset by the VAT you incur on your purchases/costs (i.e. where you have been charged UK VAT, including import VAT).  This is referred to as input VAT. The amount of VAT payable to HMRC is the net value of your output VAT less the amount of input VAT which is recoverable.

This is a very general overview and we recommend you consult a tax advisor regarding the preparation and submission of your VAT returns.

If you make distance sales from an inventory in the UK to B2C consumers in other EU countries (example: sell from UK to another EU country), and do not already have a VAT registration in the ship-to country, you are required to charge UK VAT.  In these circumstances you must charge and account for VAT using the same method as for domestic sales (see above section).  Please note that you must always issue a UK VAT invoice for distance sales from the UK which are subject to UK VAT.

However, if you exceed the distance selling threshold in another EU country you will be required to register for VAT in that country.  This means you should no longer charge UK VAT on these types of sales into that country, instead you should charge the VAT of the ship-to country.  For example, if you store goods in the UK and start selling those goods to B2C consumers in France you must charge UK VAT.  As soon as it is clear you will exceed the distance selling threshold in France you must submit a French VAT registration application to the French tax authorities and you will be required to charge French VAT on B2C sales to France (i.e. issue French VAT invoices and submit French VAT returns).

Under distance selling, you can also opt to tax your sales in the ship-to country (before you exceed the distance selling threshold).  As soon as such option has been made, VAT of the destination country needs to be collected (instead of UK VAT) and that country’s invoice requirements will apply. 

If you store goods in the consumer’s EU country prior to the sale this is not considered to be distance selling.  For example, if you sell to French consumers and supply those consumers with goods which are already stored in France you will be making a domestic sale in France and will need to consider your VAT registration position in France.

If you sell to B2B customers in another EU country you are not required to charge VAT if a number of conditions are met.  In the UK these conditions, as set out on the HMRC website, are as follows:

  • a supply from the UK to a customer in another EU country is liable to the zero rate where:
  • you obtain and show on your VAT sales invoice your customers’ EU VAT registration number, including the 2-letter country prefix code, and
  • the goods are sent or transported out of the UK to a destination in another EU country, and
  • you obtain and keep valid commercial evidence that the goods have been removed from the UK within the time limits set by HMRC

There are a number of other conditions which must be met, for example, additional specific invoicing requirements, and therefore we recommend you consult a tax advisor prior to making sales to B2B customers in another EU country.

There is also a requirement to submit further supporting documents such as an EC Sales List (periodic report to be submitted to HMRC, listing total EU cross border sales from the UK to VAT registered customers in other EU country).

Once you are VAT registered, if you incur UK VAT which relates to your business activities you can recover this VAT by way of your VAT return, i.e. the VAT incurred on your purchases/costs can be offset against the VAT due on your sales.  VAT incurred on costs is called input VAT. It is possible to recover input VAT outside of the UK VAT return process if you do not have a place of business in the UK and are not required to be registered in the UK.  If this applies to you we recommend that you consult a tax advisor for more details on the formalities to be fulfilled.
If you sell goods in the UK the VAT rate applicable can vary depending on the type of goods you sell.  At present, the VAT rates applicable are either 20%, 5% or 0%.  It is worth noting that the vast majority of goods sold in the UK are subject to the 20% rate - please consult your tax advisor if you are uncertain on which VAT rate(s) to apply on your products.

2.2. Businesses established outside EU

If you import goods into the EU for onward sale you will generally be required to pay import VAT (and possibly import duty) to the tax authority where the goods are imported.  Please note you will be required to register for VAT if you store goods in an EU country. There are many ways to structure and pay import VAT, if you require more detailed advice we recommend you consult with a tax advisor with experience of UK VAT.

Tip: When selling in multiple Amazon European marketplaces, keep in mind that you may be liable to pay VAT to different EU countries and so may need to apply for different VAT numbers with different countries. Consult your tax advisor to help you understand your VAT obligations in the EU.

If you store goods in the UK, sell and move these goods to the UK based customers, you are required to VAT register in UK immediately (from the moment the goods enter the UK). Please note that an overseas (non EU) business may also be required to appoint a UK tax representative. Similarly, if you store goods in any other EU country you will be required to VAT register in that country as well.

If you store goods in the UK, sell and move these goods to the UK based customers, you are required to VAT register immediately.  This is because the UK domestic VAT registration threshold only applies to persons that have a place of business in the UK.  Please note that an overseas (non-EU) business may also be required to appoint a UK tax representative. Additionally, if you store goods in the UK, sell and move these goods to private individuals in other EU countries (often referred to as distance selling) you may also be required to register for VAT in the EU country where the goods are received. If you want to find out more about the VAT thresholds applicable for distance selling to EU countries, please consult VAT FAQ section 1.1.

If you import goods into the EU for onward sale you will generally be required to pay import VAT (and possibly import duty) to the tax authority where the goods are imported. There are many ways to structure and pay import VAT, if you require more detailed advice we recommend you consult with a tax advisor with experience of UK VAT.

2.3. Businesses established in an EU country

When selling products from one EU country into another EU country, you should be aware that the tax rate can be different from country to country. If you store your goods in an EU country you are required to VAT register in that EU Country once your sales exceed the VAT registration threshold, if any. Additionally if you transfer your own goods from one EU Country to another, or if FBA transfers your goods from a fulfilment center into another country where your products will be stored, the transfer may also be treated as a transaction subject to VAT. You are responsible for meeting any VAT obligations that apply, including VAT obligations in the Amazon marketplace website locations, the countries from which you are delivering your products, the countries to which you are delivering or shipping your products, or any other countries (e.g. country of importation in case you import products from non EU). Please also refer to the distance selling section above. 

Tip: When selling in multiple Amazon European marketplaces, keep in mind that you may be liable to pay VAT to different EU countries and so may need to apply for different VAT numbers with different countries. Consult your tax advisor to help you understand your VAT obligations in the EU.

If you store goods in the UK and only sell those goods to UK based customers you are required to VAT register once your sales exceed the UK VAT registration threshold.

If additionally you sell and move these goods to consumers in another EU country (often referred to as distance selling) you may also be required to register for VAT in the EU country where the goods are received.  If you want to find out more about the VAT thresholds applicable for distance selling to EU countries, please consult VAT FAQ section 1.1.

If you store goods in another EU country, sell and move these goods to private individuals based in the UK you will be required to VAT register in the UK if you exceed the UK distance selling threshold.  Also in case you store goods in another EU country and move your own goods to a storage location in the UK (either by your own means or by way of Amazon) there may be a requirement to register for VAT in the UK.

3. VAT in Germany

3.1 How German VAT works?

If you are required to issue a German VAT invoice it must legally hold a minimum level of information.  This information is as follows:

  • name and address of the supplier;
  • name and address of the recipient of the supply;
  • issuance date of the invoice;
  • invoice number (sequential numbering);
  • general tax number (Steuernummer) or VAT number (USt-IdNr) of the supplier and the customer in so far as the latter is VAT registered;
  • quantity and commercial description of the goods or services supplied;
  • date (at least calendar month) of the supply and date of receipt of prepayments (if known);
  • the consideration (amount excluding VAT), divided into standard and reduced rated as well as exempt supplies;
  • price reduction (if agreed upon beforehand); and the amount of VAT with applicable VAT rate or, if an exemption applies, a reference that the consideration is exempt (e.g. in the case of intra-Community or export supplies of goods).

If you are VAT registered and sell goods in Germany, you will be required to charge German VAT to your customers (please see section below in regards to VAT rates you might need to charge). This is referred to as your output VAT.

If you sell to a B2B customer in Germany you will be required to issue a VAT compliant invoice (see section above for details regarding VAT invoices).  If you sell to B2C consumers you are not legally obliged to issue a VAT compliant invoice for domestic supplies in Germany but it is common practice to provide one when requested. In case of distance selling to German B2C customers (from an inventory in another EU country) a VAT invoice is always required.

The VAT you collect on your sales is declared to the local tax office by way of a VAT return, which is normally submitted on a quarterly basis.  The amount of VAT due to the local tax office can be offset by the VAT you incur on your purchases/costs (i.e. where you have been charged German VAT, including import VAT).  This is referred to as input VAT. The amount of VAT payable to the local tax office is the net value of your output VAT less the amount of input VAT which is recoverable.

The above is a limited and general overview and we recommend you consult a tax advisor regarding the preparation and submission of your VAT returns.

If you make distance sales from an inventory in Germany to B2C consumers in other EU countries (example: sell from Germany to another EU country), and do not already have a VAT registration in the ship-to country, you are required to charge German VAT.  In these circumstances you must charge and account for VAT using the same method as for domestic sales (see above section).  Please note that you must always issue a German VAT compliant invoice for distance sales from Germany which are subject to German VAT.

However, if you exceed the distance selling threshold in another EU country you will be required to register for VAT in that country.  This means you should no longer charge German VAT on these types of sales into that country, instead you should charge the VAT of the ship-to country.  For example, if you store goods in Germany and start selling those goods to B2C consumers in France you must charge German VAT.  As soon as it is clear you will exceed the distance selling threshold in France you must submit a French VAT registration application to the French tax authorities and you will be required to charge French VAT on B2C sales to France (i.e. issue French VAT invoices and submit French VAT returns).

Under distance selling, you can also opt to tax your sales in the ship-to country (before you exceed the distance selling threshold).  As soon as such option has been made, VAT of the destination country needs to be collected (instead of German VAT) and that country’s invoice requirements will apply. 

If you store goods in the consumer’s EU country prior to the sale this is not considered to be distance selling.  For example, if you sell to French consumers and supply those consumers with goods which are already stored in France you will be making a domestic sale in France and will need to consider your VAT registration position in France. 

If you sell to B2B customers in another EU country you are not required to charge VAT if a number of conditions are met.  In Germany these conditions, as set out on the Tax Authority’s website, are as follows:

  • a supply from Germany to a customer in another EU country is liable to the zero rate where:
  • you obtain and show on your VAT sales invoice your customers’ EU VAT registration number, including the 2-letter country prefix code, and
  • the goods are sent or transported out of Germany a destination in another EU country, and
  • you obtain and keep valid commercial evidence that the goods have been removed from Germany within the time limits set by BZSt.

There are a number of other conditions which must be met, for example, additional specific invoicing requirements, and therefore we recommend you consult a tax advisor prior to making sales to B2B customers in another EU country.

There is also a requirement to submit further supporting documents such as an EC Sales List (periodic report to be submitted to Tax Authority, listing total EU cross border sales from Germany to VAT registered customers in other EU country).

Once you are VAT registered, if you incur German VAT which relates to your business activities you can recover this VAT by way of your VAT return, i.e. the VAT incurred on your purchases/costs can be offset against the VAT due on your sales. VAT incurred on costs is called input VAT. It is possible to recover input VAT outside of the German VAT return process if you do not have a place of business in Germany and are not required to be registered in Germany. If this applies to you we recommend that you consult a tax advisor for more details on the formalities to be fulfilled.
If you sell goods in Germany the VAT rate applicable can vary depending on the type of goods you sell.  At present, the VAT rates applicable are either 19%, 7% or 0%.  It is worth noting that the vast majority of goods sold in Germany are subject to the 19% rate – please consult your tax advisor if you are uncertain on which VAT rate(s) to apply on your products.

3.2. Businesses established outside EU

If you import goods into the EU for onward sale you will generally be required to pay import VAT (and possibly import duty) to the tax authority where the goods are imported.  Please note you will be required to register for VAT if you store goods in an EU country. There are many ways to structure and pay import VAT, if you require more detailed advice we recommend you consult with a tax advisor with experience of German VAT.

Tip: When selling in multiple Amazon European marketplaces, keep in mind that you may be liable to pay VAT to different EU countries and so may need to apply for different VAT numbers with different countries. Consult your tax advisor to help you understand your VAT obligations in the EU.

If you store goods in Germany, sell and move these goods to German based customers, you are required to VAT register in Germany immediately (from the moment the goods enter Germany). Please note that an overseas (non EU) business may also be required to appoint a German tax representative. Similarly, if you store goods in any other EU country you will be required to VAT register in that country as well.

If you store goods in Germany, sell and move these goods to non-German based customers, you are required to VAT register immediately.  This is because the German domestic VAT registration threshold only applies to persons that have a place of business in Germany.  Please note that an overseas (non-EU) business may also be required to appoint a German tax representative. Additionally, if you store goods in Germany, sell and move these goods to private individuals in other EU countries (often referred to as distance selling) you may also be required to register for VAT in the EU country where the goods are received. If you want to find out more about the VAT thresholds applicable for distance selling to EU countries, please consult VAT FAQ section 1.1.

If you import goods into the EU for onward sale you will generally be required to pay import VAT (and possibly import duty) to the tax authority where the goods are imported.  There are many ways to structure and pay import VAT, if you require more detailed advice we recommend you consult with a tax advisor with experience of German VAT.

3.3. Businesses established in an EU country

When selling products from one EU country into another EU country, you should be aware that the tax rate can be different from country to country. If you store your goods in an EU country you are required to VAT register in that EU Country once your sales exceed the VAT registration threshold, if any. Additionally if you transfer your own goods from one EU Country to another, or if FBA transfers your goods from a fulfilment center into another country where your products will be stored, the transfer may also be treated as a transaction subject to VAT. You are responsible for meeting any VAT obligations that apply, including VAT obligations in the Amazon marketplace website locations, the countries from which you are delivering your products, the countries to which you are delivering or shipping your products, or any other countries (e.g. country of importation in case you import products from non EU). Please also refer to the distance selling section above. 

Tip: When selling in multiple Amazon European marketplaces, keep in mind that you may be liable to pay VAT to different EU countries and so may need to apply for different VAT numbers with different countries. Consult your tax advisor to help you understand your VAT obligations in the EU.

If you store goods in Germany and only sell those goods to German based customers, you are required to VAT register once your sales exceed the German VAT registration threshold. If you want to find out more about the VAT thresholds applicable in your case, please consult Tax Authority’s website here.

If additionally you sell and move these goods to consumers in another EU country (often referred to as distance selling) you may also be required to register for VAT in the EU country where the goods are received.  If you want to find out more about the VAT thresholds applicable for distance selling to EU countries, please consult VAT FAQ section 1.1.

If you store goods in another EU country, sell and move these goods to private individuals based in Germany you will be required to VAT register in Germany if you exceed the German distance selling threshold.  Also in case you store goods in another EU country and move your own goods to a storage location in Germany (either by your own means or by way of Amazon) there may be a requirement to register for VAT in Germany.

Note: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such.

Shipping Product Units to Amazon

There are two options for packing products to be sent to an Amazon Fulfilment Centre:

  • Individual Items: Each box will contain one or more items of varying quantities and conditions.
  • Case-Packed Items: All items in a box will have matching SKU and condition. All boxes with the same item will contain equal quantities of that item in each box. While receiving this type of shipment, the Fulfilment Centre scans one unit from the box and the box is placed in inventory. There is no need to scan every unit because they are all the same.

Please note that a shipment can consist of either Individual Items or Case-Packed Items. If your inventory includes both, they will need to be sent in separate shipments.

When you create a new shipment through the “Send/replenish inventory” option in the Inventory Amazon Fulfils page of your Selling Account, or you work on an existing shipment not yet completed, you enter what is called the “shipping workflow”. This tool, which will guide you through the preparation of your shipment to an Amazon Fulfilment Centre, consists of several steps that enable you to customise your shipment based on your selections within each step. One of these steps will prompt you to select a shipping method among these:

  • Small Parcel Deliveries (SPDs) consist of units packed in individual boxes and individually labeled for delivery.
  • Less Than Truckload (LTL) shipment combines individual boxes on pallets for delivery. The truck might contain shipments to other destinations.
  • Full Truckload (FTL) shipments combine individual boxes on pallets for delivery. The truckload consists of inventory from only one shipment with one destination.

Fulfilment by Amazon Shipping and Routing Requirements apply to all boxes shipped to Amazon Fulfilment Centres whether by Small Parcel Delivery or LTL/FTL. Please read these requirements carefully to ensure your shipment is successfully received into the Fulfilment Centre.

Once you have chosen your shipping method, and you ship to us with any common carrier, you will be then able to enter the following references received from your carrier in the “shipping workflow” in order to enable tracking of your items in-transit:

  • the tracking number(s) for Small Parcel Deliveries
  • the bill of lading (BOL) number and the pro/freight bill number for LTL/FTL shipments

To avoid disappointment, we strongly recommend you use a reputable carrier company to deliver shipments on your behalf. Private domestic vehicles are not allowed to make deliveries to Amazon's Fulfilment Centres.

If you choose a Small Parcel Delivery, you will need to print packing slips and shipping labels (one per box) from the “shipping workflow.” The packing slip must be placed inside the box on top of your items so that it will be visible when opened at the Fulfillment Centre. Shipping labels containing the destination address and return address should be affixed to the outside of each sealed box in addition to the carrier label.

For a Less-Than-Truckload shipment, you will need to print box labels (one per box) and place them on the outside of each box so that they will be visible when unpacking the pallet at the Fulfilment Centre. In addition, pallet labels must be affixed to the top-centre of all four sides of each stretch-wrapped pallet.

Adhesive blank labels can be found at any office supply store, or you can purchase it on any Amazon website.

No. Sellers with shipments that originate from overseas will need to arrange the import and customs clearance of the shipment, and then arrange for the delivery to our facility. Amazon may not be used as the consignee, importer of record or final address when shipping from overseas.

Less than truckload (LTL) and Full Truckload (FTL) shipments require delivery appointments. Otherwise, the Fulfilment Centre may refuse to accept the shipment.

To schedule a delivery appointment with the Fulfilment Centre, you will need to download the Fulfilment by Amazon Booking Form , fill it out and e-mail it to your carrier. You will need the PO Number to complete the form. You can locate the PO number in the Shipping Queue of your Amazon Seller Account under the “Amazon Reference ID.” Your carrier will e-mail the completed form to the desired Fulfilment Centre, and they will respond to your carrier within 24 hours to determine the best delivery timing.

Most carriers assume limited liability for damage or loss in transit depending on the cause. If your units are damaged, we recommend filing a damage claim with your carrier. Amazon is not responsible for damage during shipment to a Fulfilment Centre.