A re-deliverer (forwarder) acts as a go-between when overseas merchants don’t normally ship goods to Australia. They collect, accept delivery of, or purchase overseas goods on behalf of consumers based in Australia.

You are a re-deliverer if you assist in getting goods to Australia by providing:

  • an offshore mailbox service with an address outside Australia where goods are delivered
  • a shopping service that buys or helps to buy goods outside Australia as an agent of a recipient.

If a merchant or EDP operator assists in getting goods to Australia, they are responsible for GST instead of you.

Transporters aren’t usually re-deliverers.

If you buy and resell goods, you are a merchant not a re-deliverer.