United States tax and regulatory considerations
Note: Information on this page doesn't constitute tax, legal, or other professional advice and must not be used as such. Consult your professional advisers if you have questions.
Tax identity
Amazon Payments requires all merchants to complete the U.S. Tax interview, to provide taxpayer identification information and validate either a W-9 or W-8BEN form. The interview automatically determines which IRS form applies based on your answers.
U.S. taxpayers must provide a Tax Identification Number (TIN), typically an Employer Identification Number (EIN) or Social Security Number (SSN). Foreign merchants must also complete the interview and provide Form W-8BEN to be exempt from U.S. tax reporting requirements. Merchants that are only eligible for a W-8BEN form can't use Amazon Pay.
For full details on the tax interview process, reporting thresholds, and Form 1099-K, see U.S. tax identity and income reporting FAQs.
Sales tax
It's the merchant's responsibility to manage their own sales tax calculation and remittance obligations. This includes registering with all required states, setting up your tax calculation settings, and remitting any tax calculated on your orders to the state.
Amazon Pay doesn't manage or collect sales tax on your behalf. If you have questions about your obligations, consult a tax professional.
Tariffs and duties
It's the merchant's responsibility to comply with all U.S. customs laws and regulations, including applicable duty and tax requirements. Import duty and taxes are due when importing goods into the United States whether by a private individual or a commercial entity. Some goods aren't subject to duty. U.S. Customs and Border Protection doesn't require an importer to have a license or permit. Other agencies might require a permit, license, or other certification, depending on what's being imported.
Note: It's your responsibility to ensure all goods comply with applicable regulatory requirements.
Customs entry forms ask for your importer number. This is either your IRS business registration number, or if your business isn't registered with the IRS or you don't have a business entity, your Social Security Number.
Customs brokers
Merchandise arriving in the United States by a commercial carrier must be entered by the Importer of Record (IOR). The IOR can be the owner, purchaser, their authorized regular employee, or the licensed customs broker designated by the owner, purchaser, or consignee.
Customs brokers are the only persons who are authorized by U.S. customs laws to act as agents for importers in customs matters, including customs clearance of imported goods. They're private individuals or firms licensed by Customs and Border Protection (CBP) to:
- Prepare and file the necessary customs entries
- Arrange for the payment of duties owed
- Take steps to release goods from CBP custody
- Otherwise represent importers (i.e. principals) in customs matters
The fees charged for these services vary according to the customs broker and the extent of services performed.
To find a customs broker, visit the Ports section of the U.S. Customs and Border Protection website. Select the state you'll be importing into, select the city, then find the Broker listing link below the city information.
Intellectual property rights
You must ensure that you have all intellectual property rights (for example, patents, trademarks, or copyrights) necessary for listing your products in the United States. Your products must not be counterfeits.
Listing prohibited intellectual property might result in the suspension or removal of your account privileges. Merchants are responsible for ensuring that the products they offer don't infringe the intellectual property of others.
Note: If we determine that the content of a product detail page or listing is prohibited, potentially illegal, or inappropriate, we might remove your account privileges without prior notice.
Product compliance
You're responsible for ensuring your products are eligible to sell in the U.S. This includes delivering imported products. Review the U.S. Customs and Border Protection (CBP) site for additional information about Restricted products.