# What is de minimis?

> De minimis is the value below which a country charges no duty or tax on an import. What it means, how it works, and the live threshold for every country.

Source: https://border.bot/glossary/de-minimis
Last updated: 2026-10-27

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.

## 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](https://border.bot/countries/australia) | Up to AUD 1,000 | None: always charged | customs value |
| [Canada](https://border.bot/countries/canada) | Up to CAD 20 | Up to CAD 20 | customs value |
| [China](https://border.bot/countries/china) | Up to CNY 50 | None: always charged | customs value |
| [European Union](https://border.bot/countries/european-union), also 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, Sweden | Flat €3 per tariff classification instead of the tariff, up to €150 | None: always charged | value of the goods |
| [Hong Kong](https://border.bot/countries/hong-kong) | None: always charged | None: always charged | customs value |
| [Iceland](https://border.bot/countries/iceland) | None: always charged | None: always charged | customs value |
| [India](https://border.bot/countries/india) | None: always charged | None: always charged | customs value |
| [Japan](https://border.bot/countries/japan) | Up to JPY 10,000 | None: always charged | customs value |
| [Mexico](https://border.bot/countries/mexico) | Up to $50 | Up to $50 | customs value |
| [Norway](https://border.bot/countries/norway) | None: always charged | None: always charged | customs value |
| [Russia](https://border.bot/countries/russia) | Up to €200 | None: always charged | customs value |
| [Saudi Arabia](https://border.bot/countries/saudi-arabia) | Up to SAR 1,000 | None: always charged | customs value |
| [Singapore](https://border.bot/countries/singapore) | Up to SGD 400 | None: always charged | customs value |
| [Switzerland](https://border.bot/countries/switzerland), also Liechtenstein | None: always charged | None: always charged | customs value |
| [Taiwan](https://border.bot/countries/taiwan) | Up to TWD 2,000 | None: always charged | customs value |
| [United Kingdom](https://border.bot/countries/united-kingdom), also Guernsey, Isle of Man, Jersey | Up to £135 | None: always charged | customs value |
| [United States](https://border.bot/countries/united-states) | None: always charged | None: always charged | value of the goods |

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.

## Related

- [Section 321](https://border.bot/glossary/section-321): The US de minimis provision (19 U.S.C. 1321), which let shipments worth $800 or less, imported by one person on one day, enter free of duty.
- [Customs value](https://border.bot/glossary): The value duty is calculated on, usually the price paid for the goods (the transaction value).
- [IOSS](https://border.bot/glossary): An EU scheme for collecting VAT at checkout on goods sent to EU consumers in consignments worth up to €150. The registered seller declares and pays the VAT monthly in one EU country, and the parcel clears without VAT being charged again.
- [Landed cost](https://border.bot/glossary/landed-cost): The full cost of getting goods to the buyer: the price, shipping and insurance, plus duty, import taxes and fees.
- [US de minimis suspension](https://border.bot/blog/us-de-minimis-suspension)
- [The EU’s €3 customs duty](https://border.bot/blog/eu-3-euro-customs-duty)