What is de minimis?
De minimis is the value below which a country doesn’t charge duty, import tax or both on a shipment. Each country sets its own threshold, often one for duty and another for tax, and measures it on the goods or on the whole consignment. Thresholds change, and some countries have suspended theirs.
Updated
Each country’s rule for a parcel sold to a consumer, from border.bot’s live data.
| Country | No duty | No import tax | Measured on |
|---|---|---|---|
| Australia | Up to AUD 1,000 | None: always charged | customs value Source |
| Canada | Up to CAD 20 | Up to CAD 20 | customs value Source |
| China | Up to CNY 50 | None: always charged | customs value Source |
| European UnionAlso Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Monaco, Netherlands, Poland, Portugal, Romania, San Marino, Slovakia, Slovenia, Spain and Sweden | Flat €3 per tariff classification instead of the tariff, up to €150 | None: always charged | value of the goods Source |
| Hong Kong | None: always charged | None: always charged | customs value |
| Iceland | None: always charged | None: always charged | customs value |
| India | None: always charged | None: always charged | customs value |
| Japan | Up to JPY 10,000 | None: always charged | customs value Source |
| Mexico | Up to $50 | Up to $50 | customs value Source |
| Norway | None: always charged | None: always charged | customs value Source |
| Russia | Up to €200 | None: always charged | customs value Source |
| Saudi Arabia | Up to SAR 1,000 | None: always charged | customs value |
| Singapore | Up to SGD 400 | None: always charged | customs value Source |
| SwitzerlandAlso Liechtenstein | None: always charged | None: always charged | customs value Source |
| Taiwan | Up to TWD 2,000 | None: always charged | customs value Source |
| United KingdomAlso Guernsey, Isle of Man and Jersey | Up to £135 | None: always charged | customs value Source |
| United States | None: always charged | None: always charged | value of the goods Source |
Data as of 14 October 2026.
What it means for a parcel
Under the threshold, a parcel can clear without duty, and in some countries without import tax, which makes small orders cheaper to ship cross-border. Over it, the full duty and tax apply, usually on the whole value and not only the part above the threshold.
Many countries now collect tax on low-value parcels at the point of sale instead (the EU through IOSS, the UK by the seller), so a parcel can be under the duty threshold and still carry tax.
Recent changes
The United States suspended its $800 duty exemption for goods from every country on 29 August 2025. Since 1 July 2026 the EU charges a flat €3 per tariff classification on parcels worth up to €150 instead of the tariff rate. The table above reads each country’s live rule.
Frequently asked questions
What does de minimis mean?
It comes from the Latin “de minimis non curat lex”, the law doesn’t concern itself with trifles. In customs it means a value too small to charge duty or tax on.
Is the de minimis threshold the same for duty and tax?
Not always. Many countries set one threshold for duty and a lower one, or none, for import tax. The table shows both.
Does the US still have a de minimis exemption?
No. The US suspended duty-free de minimis treatment for goods from every country on 29 August 2025, CBP made the suspension indefinite in June 2026, and a 2025 law ends it on 1 July 2027.