{
  "name": "De minimis thresholds by country",
  "description": "Every country's duty and import tax de minimis threshold in border.bot's live data: the value at or below which no customs duty or no VAT or GST is charged, its currency, the value it is measured on, any flat duty charged instead, and each rule's official source.",
  "url": "https://border.bot/docs/guides/de-minimis",
  "citation": "border.bot, “De minimis thresholds by country”, updated 14 October 2026, https://border.bot/docs/guides/de-minimis",
  "creator": "border.bot",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/"
  },
  "dateModified": "2026-10-14T13:05:27.380Z",
  "columns": [
    {
      "key": "country",
      "label": "Country"
    },
    {
      "key": "iso_alpha2",
      "label": "ISO alpha-2"
    },
    {
      "key": "duty_de_minimis",
      "label": "Duty de minimis",
      "description": "No customs duty at or below this value; 0 when duty is due on every value."
    },
    {
      "key": "tax_de_minimis",
      "label": "Tax de minimis",
      "description": "No import VAT or GST at or below this value; 0 when tax is due on every value."
    },
    {
      "key": "currency",
      "label": "Currency"
    },
    {
      "key": "flat_duty",
      "label": "Flat duty instead",
      "description": "A fixed charge that replaces the tariff up to the duty de minimis."
    },
    {
      "key": "value_counted",
      "label": "Value counted"
    },
    {
      "key": "rule_of",
      "label": "Rule of",
      "description": "Whose rule it is: the country's own, or its customs union's (EU for Germany)."
    },
    {
      "key": "notes",
      "label": "Notes"
    },
    {
      "key": "official_source",
      "label": "Official source"
    },
    {
      "key": "border_bot_page",
      "label": "border.bot page"
    }
  ],
  "rows": [
    {
      "country": "Australia",
      "iso_alpha2": "AU",
      "duty_de_minimis": 1000,
      "tax_de_minimis": 0,
      "currency": "AUD",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "AU",
      "notes": null,
      "official_source": "https://www.abf.gov.au/help-and-support-subsite/customsnotices/2018-13.pdf",
      "border_bot_page": "https://border.bot/countries/australia"
    },
    {
      "country": "Austria",
      "iso_alpha2": "AT",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/austria"
    },
    {
      "country": "Belgium",
      "iso_alpha2": "BE",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/belgium"
    },
    {
      "country": "Bulgaria",
      "iso_alpha2": "BG",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/bulgaria"
    },
    {
      "country": "Canada",
      "iso_alpha2": "CA",
      "duty_de_minimis": 20,
      "tax_de_minimis": 20,
      "currency": "CAD",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "CA",
      "notes": null,
      "official_source": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html",
      "border_bot_page": "https://border.bot/countries/canada"
    },
    {
      "country": "China",
      "iso_alpha2": "CN",
      "duty_de_minimis": 50,
      "tax_de_minimis": 0,
      "currency": "CNY",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "CN",
      "notes": null,
      "official_source": "https://gss.mof.gov.cn/gzdt/zhengcefabu/202411/P020241129682518318359.pdf",
      "border_bot_page": "https://border.bot/countries/china"
    },
    {
      "country": "Croatia",
      "iso_alpha2": "HR",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/croatia"
    },
    {
      "country": "Cyprus",
      "iso_alpha2": "CY",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/cyprus"
    },
    {
      "country": "Czechia",
      "iso_alpha2": "CZ",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/czechia"
    },
    {
      "country": "Denmark",
      "iso_alpha2": "DK",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/denmark"
    },
    {
      "country": "Estonia",
      "iso_alpha2": "EE",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/estonia"
    },
    {
      "country": "European Union",
      "iso_alpha2": "EU",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/european-union"
    },
    {
      "country": "Finland",
      "iso_alpha2": "FI",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/finland"
    },
    {
      "country": "France",
      "iso_alpha2": "FR",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/france"
    },
    {
      "country": "Germany",
      "iso_alpha2": "DE",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/germany"
    },
    {
      "country": "Greece",
      "iso_alpha2": "GR",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/greece"
    },
    {
      "country": "Guernsey",
      "iso_alpha2": "GG",
      "duty_de_minimis": 135,
      "tax_de_minimis": 0,
      "currency": "GBP",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "GB",
      "notes": null,
      "official_source": "https://www.gov.uk/goods-sent-from-abroad/tax-and-duty",
      "border_bot_page": "https://border.bot/countries/guernsey"
    },
    {
      "country": "Hong Kong",
      "iso_alpha2": "HK",
      "duty_de_minimis": 0,
      "tax_de_minimis": 0,
      "currency": "HKD",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "HK",
      "notes": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/hong-kong"
    },
    {
      "country": "Hungary",
      "iso_alpha2": "HU",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/hungary"
    },
    {
      "country": "Iceland",
      "iso_alpha2": "IS",
      "duty_de_minimis": 0,
      "tax_de_minimis": 0,
      "currency": "ISK",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "IS",
      "notes": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/iceland"
    },
    {
      "country": "India",
      "iso_alpha2": "IN",
      "duty_de_minimis": 0,
      "tax_de_minimis": 0,
      "currency": "INR",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "IN",
      "notes": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/india"
    },
    {
      "country": "Ireland",
      "iso_alpha2": "IE",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/ireland"
    },
    {
      "country": "Isle of Man",
      "iso_alpha2": "IM",
      "duty_de_minimis": 135,
      "tax_de_minimis": 0,
      "currency": "GBP",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "GB",
      "notes": null,
      "official_source": "https://www.gov.uk/goods-sent-from-abroad/tax-and-duty",
      "border_bot_page": "https://border.bot/countries/isle-of-man"
    },
    {
      "country": "Italy",
      "iso_alpha2": "IT",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/italy"
    },
    {
      "country": "Japan",
      "iso_alpha2": "JP",
      "duty_de_minimis": 10000,
      "tax_de_minimis": 0,
      "currency": "JPY",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "JP",
      "notes": null,
      "official_source": "https://www.customs.go.jp/english/c-answer_e/imtsukan/1006_e.htm",
      "border_bot_page": "https://border.bot/countries/japan"
    },
    {
      "country": "Jersey",
      "iso_alpha2": "JE",
      "duty_de_minimis": 135,
      "tax_de_minimis": 0,
      "currency": "GBP",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "GB",
      "notes": null,
      "official_source": "https://www.gov.uk/goods-sent-from-abroad/tax-and-duty",
      "border_bot_page": "https://border.bot/countries/jersey"
    },
    {
      "country": "Latvia",
      "iso_alpha2": "LV",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/latvia"
    },
    {
      "country": "Liechtenstein",
      "iso_alpha2": "LI",
      "duty_de_minimis": 0,
      "tax_de_minimis": 0,
      "currency": "CHF",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "CH",
      "notes": null,
      "official_source": "https://www.bazg.admin.ch/de/regelung-mwst-versandhandel-und-plattformbesteuerung",
      "border_bot_page": "https://border.bot/countries/liechtenstein"
    },
    {
      "country": "Lithuania",
      "iso_alpha2": "LT",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/lithuania"
    },
    {
      "country": "Luxembourg",
      "iso_alpha2": "LU",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/luxembourg"
    },
    {
      "country": "Malta",
      "iso_alpha2": "MT",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/malta"
    },
    {
      "country": "Mexico",
      "iso_alpha2": "MX",
      "duty_de_minimis": 50,
      "tax_de_minimis": 50,
      "currency": "USD",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "MX",
      "notes": "Goods from Canada, United States",
      "official_source": "https://www.anam.gob.mx/mensajeria-y-paqueteria/",
      "border_bot_page": "https://border.bot/countries/mexico"
    },
    {
      "country": "Monaco",
      "iso_alpha2": "MC",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/monaco"
    },
    {
      "country": "Netherlands",
      "iso_alpha2": "NL",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/netherlands"
    },
    {
      "country": "Norway",
      "iso_alpha2": "NO",
      "duty_de_minimis": 0,
      "tax_de_minimis": 0,
      "currency": "NOK",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "NO",
      "notes": null,
      "official_source": "https://www.toll.no/en/online-shopping/the-voec-scheme",
      "border_bot_page": "https://border.bot/countries/norway"
    },
    {
      "country": "Poland",
      "iso_alpha2": "PL",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/poland"
    },
    {
      "country": "Portugal",
      "iso_alpha2": "PT",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/portugal"
    },
    {
      "country": "Romania",
      "iso_alpha2": "RO",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/romania"
    },
    {
      "country": "Russia",
      "iso_alpha2": "RU",
      "duty_de_minimis": 200,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "RU",
      "notes": null,
      "official_source": "https://eec.eaeunion.org/news/sovet-eek-ustanovil-porog-besposhlinnogo-vvoza-i-stavki-tamozhennykh-poshlin-dlya-tovarov-vneshney-e/",
      "border_bot_page": "https://border.bot/countries/russia"
    },
    {
      "country": "San Marino",
      "iso_alpha2": "SM",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/san-marino"
    },
    {
      "country": "Saudi Arabia",
      "iso_alpha2": "SA",
      "duty_de_minimis": 1000,
      "tax_de_minimis": 0,
      "currency": "SAR",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "SA",
      "notes": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/saudi-arabia"
    },
    {
      "country": "Singapore",
      "iso_alpha2": "SG",
      "duty_de_minimis": 400,
      "tax_de_minimis": 0,
      "currency": "SGD",
      "flat_duty": null,
      "value_counted": "customs value",
      "rule_of": "SG",
      "notes": null,
      "official_source": "https://www.customs.gov.sg/personal-shipment/buying-from-overseas/paying-gst-duty-for-postal-courier-items/",
      "border_bot_page": "https://border.bot/countries/singapore"
    },
    {
      "country": "Slovakia",
      "iso_alpha2": "SK",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
      "official_source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "border_bot_page": "https://border.bot/countries/slovakia"
    },
    {
      "country": "Slovenia",
      "iso_alpha2": "SI",
      "duty_de_minimis": 150,
      "tax_de_minimis": 0,
      "currency": "EUR",
      "flat_duty": "€3 per classification",
      "value_counted": "value of the goods",
      "rule_of": "EU",
      "notes": null,
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