Subject to Australian laws we are unable to provide our customers a GST Tax Free invoice unless the goods are being directly exported by Koch via your freight forwarder. Please read below for further details:
1. No customer would be set up as an export customer in our system and no customer would be set up in the system to generate GST-free invoices by default.
2. Whether an order qualifies as a GST-free export order would be decided on order-to-order basis.
3. In Australia, for a sale to be GST-free export, the onus is on the supplier to obtain the sufficient documentary evidence that the exported goods were physically removed out of Australia. Without such evidence, the supply would not be treated as GST-fee. Evidence simply demonstrating the intention to export the goods is not sufficient.
The documentary evidence includes bill of lading, mate’s receipt, sea/air waybill, consignment note, certificate of shipment, postal certificate etc.
4. When Koch delivers the goods to overseas customer itself by using its own courier company or its own customs forwarding agent, Koch gets the documentary evidence from its own source. So, this is our most preferable method for booking GST-free export sales.
5. The overseas customers may engage pick-up of the goods thorough their associate or may want Koch to deliver the goods to their customs agent. Here, the evidence for export of the goods would come into existence only after the issue of GST-free invoice. So, it becomes necessary for Koch to follow-up with the overseas customer or his agent for the evidence. During the busy times, it may be too time consuming for Koch to do the follow-up for the evidence for the orders. So, for orders less than A$1,000, we may choose to issue GST-inclusive invoices.
6. The goods purchased at our shop counter do not qualify as a ‘GST-free export’ for any customer and for any order.
7. In all cases, where it is perceived by Koch that it is too difficult or too time consuming to get the documentary evidence of export, we may choose to issue GST-inclusive invoices.