De Minimis Thresholds in 2026: Country-by-Country Guide for E-Commerce

De minimis is the shipment value below which customs duties and, in some cases, taxes are not collected. Getting it right saves your customers unexpected fees at delivery — and can make the difference between a 5-star review and a chargeback.

The global picture has changed dramatically

Five years ago, most countries had a simple rule: stay below a certain value and you sail through customs. That's no longer true.

The EU abolished its €22 VAT de minimis in 2021. Norway dropped its threshold to zero. The UK kept its VAT exemption removal post-Brexit. Meanwhile, the US kept its generous $800 threshold — the highest in the world — making it a comparatively frictionless market for low-value imports.

United States — $800 (the world's most generous)

The US Section 321 de minimis allows goods with a fair retail value under $800 to enter without duty, without a formal customs entry, and without payment of any federal taxes. This applies per shipment, per day, per consignee.

The catch: Section 301 tariffs on Chinese-origin goods do apply even below $800 in some cases. And the Biden administration moved to close this loophole for goods from China and Hong Kong — the status of this change is worth monitoring in 2026.

For most non-China-origin e-commerce, the $800 threshold is a significant advantage that allows direct-to-consumer shipping with minimal friction.

European Union — €150 duty, but VAT from €0

The EU has two separate thresholds that often confuse sellers:

- Customs duty: €150 threshold. Goods with customs value ≤€150 are not subject to customs duty. - VAT: No threshold. VAT applies from the very first euro. There is no de minimis for VAT since July 2021.

The practical implication: a €100 product shipped to Germany from outside the EU owes no customs duty, but still owes German VAT (19%). Overseas sellers or marketplaces collect this via the IOSS (Import One-Stop Shop) scheme. If you sell via Amazon, eBay, or another marketplace, they typically handle IOSS collection for you.

United Kingdom — £135 duty threshold, VAT from £0

The UK's approach mirrors the EU post-Brexit:

- Customs duty: Waived on goods with a customs value ≤£135. - VAT: 20% applies from £0.01.

For B2C sales to UK consumers, overseas sellers above the £85,000 VAT registration threshold must register for UK VAT. Marketplaces are deemed suppliers for goods ≤£135 and collect VAT at point of sale.

Canada — CAD $20 (the lowest among major markets)

Canada has one of the lowest de minimis thresholds among major e-commerce markets: just CAD $20 (approximately USD $15) for both duty and tax purposes.

However, CUSMA (the successor to NAFTA) raises this for goods from the US and Mexico: CAD $150 for duties and CAD $40 for taxes. So a US seller shipping to Canada below CAD $150 can avoid duty — but taxes still apply above CAD $40.

This is a key reason why direct cross-border shipping from the US to Canada is more viable than from China or the EU.

Practical implications for e-commerce sellers

A few rules of thumb based on these thresholds:

1. Sell below $800 to US customers? You're duty-free with minimal friction — by far the most seller-friendly market.

2. Selling to the EU? Don't rely on a "low-value" exemption for VAT — it doesn't exist anymore. Register for IOSS or sell through a marketplace that handles it.

3. Canada is harder than it looks. The CAD $20 threshold means almost everything attracts duty and tax unless you're shipping from the US under CUSMA.

4. Australia and New Zealand have high duty thresholds but require GST on all goods sold to consumers. Register with the ATO/IRD if you exceed the turnover thresholds.