De Minimis
The shipment-value threshold below which customs duty (and sometimes VAT) is not charged. Varies by country — e.g. £135 in the UK and A$1,000 in Australia; the US $800 exemption is suspended.
De minimis is the value threshold below which customs duty does not apply. Countries use it to reduce the cost and delay of collecting small amounts of duty on low-value shipments.
Levels in October 2026: the US has none (the $800 exemption is suspended for every country), the EU charges a flat €3 duty per item up to €150 and VAT from €0, the UK waives duty up to £135 (VAT from £0), Canada C$20 (C$150/40 for CUSMA goods) and Australia A$1,000. The de minimis guide has the full table.
Also searched: de minimis threshold · section 321 · duty-free threshold
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