Question 1

What is the de minimis threshold?

Accepted Answer

The de minimis threshold is the maximum shipment value below which customs authorities do not collect import duties (and sometimes taxes). Below this value, goods can enter the country without a formal customs entry or duty payment. Each country sets its own threshold — the US has the world's highest at $800, while Canada's is just CAD $20 for most goods.

Question 2

What is the US de minimis threshold in 2025?

Accepted Answer

The US Section 321 de minimis threshold is $800 per shipment, per day, per consignee. Goods valued at or below $800 can enter the US without customs duty and without a formal entry. However, the de minimis exemption has been eliminated for Chinese-origin goods since May 2025, and was extended to all countries from August 2025. Check current CBP guidance for the latest status.

Question 3

What is the EU de minimis threshold?

Accepted Answer

The EU has two separate thresholds: customs duty is waived on shipments with a customs value of €150 or less. However, VAT applies from €0 — there is no VAT de minimis. The €22 VAT exemption was abolished in July 2021. This means a €50 product shipped to an EU customer owes no customs duty but still owes VAT at the destination country's rate (e.g. 20% in France).

Question 4

What is the UK de minimis threshold?

Accepted Answer

The UK duty de minimis threshold is £135. Goods with a customs value at or below £135 are not subject to customs duty. However, UK VAT (20% for most goods) applies from £0.01. For B2C sales, overseas sellers above the £85,000 VAT registration threshold must register for UK VAT and collect it at point of sale.

Question 5

Does de minimis apply to VAT as well as duties?

Accepted Answer

It depends on the country. In the US, there is no federal VAT so the $800 de minimis covers all federal import charges. In the EU and UK, the duty de minimis (€150 / £135) does NOT exempt goods from VAT — VAT applies from the first euro or penny of value. Australia and New Zealand also require GST on all imported goods regardless of value, though customs duty has a separate threshold.

Country	Duty threshold	VAT/Tax threshold	Tax name	Rate	Notes
🇺🇸United States	USD 800	Varies by state	Sales Tax	—	Section 321 de minimis. Highest threshold globally. No duty, no formal entry below $800.
🇪🇺European Union	EUR 150	No threshold	VAT	20%	Post-2021 rules. Duty threshold €150, but VAT applies to ALL imports. Low-value consignment relief abolished.
🇬🇧United Kingdom	GBP 135	No threshold	VAT	20%	Post-Brexit UK GVLR. Customs duty waived ≤£135, but VAT still applies from £0.
🇨🇦Canada	CAD 20	CAD 20	GST/HST	5%	Very low threshold. Most shipments attract duty and tax. CUSMA/USMCA raises threshold for US/MX goods to CAD 150 (duties) / CAD 40 (taxes).
🇦🇺Australia	AUD 1,000	No threshold	GST	10%	High duty threshold. GST collected by overseas seller or marketplace from 2018.
🇯🇵Japan	JPY 10,000	JPY 10,000	Consumption Tax	10%	Approx. USD $65. Low threshold — most shipments attract duty and tax.
🇨🇭Switzerland	CHF 65	CHF 65	VAT	8.1%	Non-EU. Duty and VAT apply above CHF 65 (approx.). Swiss customs is strict.
🇳🇴Norway	No threshold	No threshold	VAT	25%	EEA but not EU. No de minimis since April 2020. All imports taxed.
🇸🇬Singapore	SGD 400	No threshold	GST	9%	Duty threshold SGD 400. GST applies to all low-value goods sold to consumers from Jan 2023.
🇦🇪UAE	No threshold	No threshold	VAT	5%	No de minimis. All commercial shipments dutiable. 5% VAT on all goods.
🇧🇷Brazil	USD 50	USD 50	Import taxes	—	Infamously complex. Remessa Conforme program: USD 50 threshold for individual-to-individual gifts; commercial imports heavily taxed.
🇮🇳India	No threshold	No threshold	IGST	18%	No de minimis for commercial imports. Gifts up to INR 5,000 exempt. Heavy documentation required.
🇰🇷South Korea	USD 150	USD 150	VAT	10%	USD 150 threshold. Above: full duty + 10% VAT. Below: informal clearance, usually duty-free.
🇲🇽Mexico	USD 117	No threshold	VAT (IVA)	16%	USMCA raises threshold for US/Canada goods to USD 117. VAT applies regardless.
🇳🇿New Zealand	NZD 1,000	No threshold	GST	15%	High duty threshold (NZD 1000). But GST applies to all low-value goods sold to NZ consumers.

De Minimis Threshold Calculator

Check a shipment

Global de minimis reference table