For shipments with a value of less than SAR1000, you must pay VAT equal to 5% of the customs declared value.

For shipments with a value of more than AED 1000, you must pay VAT, duty, and a $10 USD clearance charge, where:

• Duty is 5% of the customs declared value + freight + insurance
• VAT is 15% of the customs declared value + freight + insurance + duty

Calculations for customs declared value, freight and insurance are shown below:

• Customs declared value is the valuation placed on items in your shipment
• Freight is 0.5 SAR per kg
• Insurance is 1% of the customs declared value + freight

For all shipments, you must pay duty equal to 5% of the customs declared value and a $5 USD clearance charge.

For shipments with a value of less than AED 1000, you must pay VAT equal to 5% of the customs declared value.

For shipments with a value of more than AED 1000, you must pay VAT, duty, and a $10 USD clearance charge, where:

• Duty is 5% of the customs declared value + freight + insurance
• VAT is 5% of the customs declared value + freight + insurance + Duty

Calculations for customs declared value, freight and insurance are shown below:

• Customs declared value is the valuation placed on items in your shipment
• Freight is
• $75 USD if weight is less than 25kg
• $3 USD per kg if weight is more than 25kg
• Insurance is 1% of the customs declared value + freight

For all shipments, you must pay VAT equal to 5% of the customs declared value and a $5 USD clearance charge.

For shipments with a total Customs Declared Value of less than A$1000 you must pay GST

• GST (Goods and Service Tax) Only
• Calculation Factors
• Customs Declared Value +
• Actual Shipping Charges +
• Consolidation/Repackaging Fees +
• Amount paid for Insurance +
• Amount charged for Storage Fees (if any)
• GST is calculated multiplying the sum of all above charges by 10%
• For more information visit https://www.ato.gov.au/Business/International-tax-for-business/In- detail/GST-on-low-value-imported-goods/Information-for-re-deliverers/

For shipments containing items that have a Customs Declared Value of less than NZ$1000 you must pay GST.

• GST (Goods and Service Tax) Only
• Calculation Factors
• Customs Declared Value +
• Actual Shipping Charges +
• Consolidation/Repackaging Fees +
• Amount paid for Insurance +
• Amount charged for Storage Fees (if any)
• GST is calculated multiplying the sum of all above charges by 15%

Notes:

If a shipment is made up of items valued at less than NZ$1000 (low value) and items that are valued at more than NZ$1000 (high value):

• GST on Low value items only will be paid to Stackry
• GST on High value items will be paid at the border

GST is charged for shipments to consumers AND GST registered NZ businesses*

For more information visit https://www.classic.ird.govt.nz/campaigns/2018/gst-policy-update-nz- consumers.html

*GST can be charged on shipments to businesses due to the fact that over 50% of Stackry shipments are to consumers.