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 $800 exemption has been suspended for all countries since August 2025, while Canada's is just CAD $20 for most goods.

Question 2

What is the US de minimis threshold in 2025?

Accepted Answer

There is none in practice. Section 321 allowed goods worth up to $800 to enter duty-free, but the exemption ended for Chinese-origin goods in May 2025, was suspended for all countries on 29 August 2025, was made an indefinite suspension in CBP regulations on 24 June 2026, and the statute is repealed from 1 July 2027. Every US shipment now needs an entry and pays duty.

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. The US has no federal VAT and, with de minimis suspended, no exemption from duty either. In the EU and UK, the duty thresholds (€150 — now with a €3 flat duty per item — and £135) do 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	No threshold	Varies by state	Sales Tax	—	No de minimis: the $800 Section 321 exemption has been suspended for all countries since 29 Aug 2025 and is repealed from 1 Jul 2027. Every parcel needs an entry and pays duty.
🇪🇺European Union	No threshold	No threshold	VAT	20%	Since 1 Jul 2026 consignments up to €150 sold to consumers pay a flat €3 customs duty per tariff heading instead of being duty-free; from 1 Jul 2028 normal duty rates apply. VAT applies to all imports.
🇬🇧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.

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Global de minimis reference table