De Minimis Thresholds by Country
Shipments below the de minimis value skip formal customs entry and duty/tax payments. Know the threshold for each country and save your clients money on low-value shipments.
What Is a De Minimis Threshold?
The minimum value below which imported goods are exempt from duties and sometimes taxes.
Every country sets a de minimis value — a threshold below which imported goods are exempt from customs duties. Some countries also exempt goods below this value from VAT/GST. The purpose is to reduce the administrative burden of processing low-value shipments through formal customs entry.
For forwarders, knowing de minimis thresholds is critical for quoting. If a shipment falls below the threshold, your client avoids duty payments and the customs clearance process is simplified — sometimes to just a basic declaration or no declaration at all.
Important: de minimis applies to the customs value (transaction value), not the shipping cost. It's calculated per shipment, not per item. Splitting a shipment into multiple packages to stay under the threshold is illegal in most jurisdictions.
De Minimis Thresholds — Major Trading Countries
Current thresholds as of 2025. Always verify with the destination country's customs authority — these change.
| Country | Duty Exemption | Tax (VAT/GST) Exemption |
|---|---|---|
| United States | $800 | $800 |
| European Union | €150 | €0 (no exemption) |
| United Kingdom | £135 | £0 (no exemption) |
| Canada | CAD $20 | CAD $20 |
| Australia | AUD $1,000 | AUD $0 (no exemption) |
| Japan | ¥10,000 (~$67) | ¥10,000 |
| China | CNY 50 (~$7) | CNY 50 |
| Singapore | SGD $400 (~$300) | SGD $400 |
| South Korea | $150 | $150 |
| India | INR 5,000 (~$60) | No exemption |
| Mexico | $50 | $50 |
| Brazil | $50 | No exemption |
| UAE (Dubai) | AED 1,000 (~$272) | AED 1,000 |
| Switzerland | CHF 5 duty amount | CHF 5 VAT amount |
| New Zealand | NZD $1,000 | NZD $0 (no exemption) |
Practical Tips for Forwarders
How to use de minimis thresholds in your daily operations.
Always quote with duty included — even below threshold
Thresholds change, and customs officers have discretion. Quote your client the full landed cost including potential duties, then note the exemption separately. If the threshold drops or the value is reassessed, your client isn't surprised.
Verify transaction value vs declared value
De minimis applies to the transaction value (what the buyer paid), not the market value or the insured value. Make sure the commercial invoice reflects the actual transaction price — under-declaring value to stay below the threshold is customs fraud.
Watch for de minimis abuse red flags
Multiple shipments from the same sender to the same receiver on the same day, each just under the threshold? Customs knows this pattern. It's called 'splitting' and it's illegal. Don't let your clients put you in this position.
Factor in Section 321 for US-bound e-commerce
The US $800 de minimis threshold is a huge advantage for e-commerce fulfillment. Goods shipped directly to US consumers from foreign warehouses can enter duty-free under Section 321 — but this is under increasing political scrutiny and may change.
EU IOSS changed everything for low-value shipments
Since July 2021, the EU charges VAT on ALL imports regardless of value. The duty exemption at €150 still applies, but there's no more tax-free import below €22. Sellers must register for IOSS or the buyer pays VAT on delivery.