Duties & Taxes
Duties & Taxes
You are the Importer of Record. This explains duties, GST, VAT and customs for each destination.
Importer of Record - You Are Responsible
For all orders, whether you pay supplier direct or via ShopHub NZ as agent, YOU are the Importer of Record unless agreed otherwise in writing. You are responsible for all duties, GST/VAT, customs clearance, compliance and labelling.
1. New Zealand - NZ
GST: 15% on (product + freight + duty)
Duty: 0-10% depending on HS code (many tech products 0%)
De minimis: GST applies on imports over NZD $1,000 (as assessed by NZ Customs). Courier may collect.
Responsibility: WorkSafe / Energy Safety for electrical safety.
2. Australia - AU
GST: 10% on (product + freight + duty + insurance)
Duty: Typically 0-5%
De minimis: AUD $1,000
Compliance: EESS, RCM, ACCC.
3. United States - US
Duty: 0-25% depending on HS code + Section 301 if China origin
GST/VAT: No federal VAT, but some states may charge use tax
De minimis: USD $800 (Type 86)
Compliance: CPSC, FCC, FDA (if applicable), UL.
4. Canada - CA
GST/HST: 5% GST + provincial PST/HST (varies 5-15%)
Duty: 0-10%
De minimis: CAD $20 (CAD $40 for gifts)
Compliance: Health Canada, ISED.
5. United Kingdom - UK
VAT: 20% on (product + freight + duty)
Duty: 0-12%
De minimis: £135 for VAT collected at point of sale, over £135 at import
Compliance: UKCA / CE, UK Product Safety.
ShopHub NZ • Auckland, New Zealand • Factory Direct From MOQ 10 • shophub.co.nz • Last Updated: 25 Oct 2026