De Minimis Values by Country – Global Thresholds for Imports
In international shipping, "de minimis" refers to the value threshold below which imported goods are exempt from customs duties and/or taxes. These thresholds play a key role in global trade but vary widely between countries and may include unique provisions or exceptions.
Understanding de minimis values is essential for anyone involved in cross-border logistics or online shopping, as it helps avoid unexpected fees, delays, and compliance issues.
Table of Contents:
- What Is a De Minimis Threshold?
- Global De Minimis Thresholds by Country
- Countries with Special De Minimis Rules
- Territories or Microstates with Non-Standard Rules
- What Parcel Forwarding Customers Should Know About De Minimis Thresholds
- Key Definitions
- Regional Differences
- De Minimis Thresholds at forward2me Locations: Tax and Duty at a Glance
- FAQs
- Making Parcel Forwarding Easier for You
What Is a De Minimis Threshold?
A de minimis threshold is the minimum value of imported goods below which no customs duties are charged. Many countries use such thresholds to reduce the administrative burden of collecting duties on very low-value items.
Even when customs duties are not collected on shipments below a country’s de minimis value, other taxes or excise duties (e.g., on alcohol or tobacco) may still apply, including VAT – either at the point of sale or import.
For example, in the United Kingdom the duty de minimis is £135. This means that:
- For consignments valued at £135 or less, no customs duties apply. VAT is still due and must be collected by the seller at the point of sale, not at import. Other applicable taxes or excise duties may also apply.
- For consignments valued above £135, customs duties and other applicable taxes are due, with VAT collected at the point of import.
It’s important to note that the method customs uses to calculate the customs value of goods may differ from the declared value. Valuation is often based on transaction value, deductive value, or computed value. If the declared value is artificially lowered, customs may apply their own (often higher) valuation method.
Global De Minimis Thresholds by Country
Countries with Special De Minimis Rules
These countries have de minimis rules that are non-standard, involve complex thresholds, or have a history of strict or inconsistent enforcement:
| Country | Key Details |
|---|---|
| Australia | GST from AUD $0; duty-free up to AUD $1,000; sellers must register for GST. Read more about Australian GST. |
| Brazil | No consistent threshold; taxes often apply to all imports; heavy enforcement. |
| Canada | Dual thresholds: CAD $20 (postal) vs. CAD $150 (courier under USMCA). |
| China | Tax rules vary by item category and purpose (personal vs. commercial). |
| European Union* | VAT from €0; customs duties above €150; complex since 2021 reforms. |
| India | Practical de minimis is zero; customs duties often apply to all imports. |
| Israel | VAT exemption below ILS 75, but partial exemptions apply by item type. |
| Japan | Threshold of JPY 10,000; exemptions for gifts/samples; product-dependent. |
| Mexico | Dual thresholds (USD $50 postal / USD $117 courier); document-heavy process. |
| New Zealand | GST applies above NZD $1,000; duties vary; recent changes to B2C imports. |
| Norway | VAT from NOK 0; full clearance above NOK 3,000; VOEC system for sellers. |
| Russia | EUR 200/month personal limit; frequent seizure of undervalued packages. |
| Singapore | SGD $400 de minimis; tight customs documentation even for low-value items. |
| South Korea | USD $150 de minimis; drops to USD $100 if shipped from US; many exclusions. |
| Turkey | Very low threshold; strict customs scrutiny; extra surcharges common. |
| United Kingdom | VAT applies below £135 for online goods; duties start above; marketplace obligations. |
| United States** |
Under an Executive Order signed by President Trump, duty-free de minimis treatment is eliminated as of August 29, 2025. |
*The EU’s Harmonized De Minimis Threshold
The European Union applies a single customs duty de minimis threshold of €150 across all member states.
For imports from outside the EU:
- €150 or less
- No customs duties.
- VAT always applies: collected at the point of sale if the seller uses the Import One-Stop Shop (IOSS), or at import if not.
- Above €150
- Customs duties apply (rate depends on the goods).
- VAT is collected at import.
For shipments within the EU (intra-EU trade):
- No customs duties, regardless of value.
- VAT charged at the point of sale in the seller’s country.
**The US De Minimis Threshold Has Been Removed
The long-standing $800 de minimis rule has been eliminated. All imports, regardless of value or origin, are subject to duties and taxes.
- Gifts: Up to $100 (or $200 if from Guam, American Samoa, or the US Virgin Islands), sent individual-to-individual and declared as unsolicited.
- Samples/promotional items with no commercial value.
- Informational materials such as books, printed media, and physical media.
- US goods returned unaltered, with documentation.
- Temporary imports under bond (e.g., for repair or exhibition) if re-exported within the approved timeframe.
All other shipments – personal or commercial – require customs entry and are subject to HTS duties, tariffs, and applicable excise taxes.
Territories or Microstates with Non-Standard Rules
These territories or jurisdictions follow distinct customs regimes compared to their mainland counterparts, or are treated uniquely by destination countries:
| Territory | Key Details |
|---|---|
| Andorra | Independent microstate; not in EU; has special customs and tax arrangements with EU countries. |
| Campione d'Italia | Italian enclave in Switzerland; unique treatment for customs and taxes. |
| Canary Islands | Spanish territory with a separate tax regime (IGIC instead of VAT). |
| Ceuta and Melilla | Autonomous Spanish cities in North Africa treated as third territories for VAT and excluded from EU customs union. |
| Colombia | Special treatment for online purchases and courier imports; exemptions not uniform. |
| Guernsey* | Part of the Channel Islands; operates independently from UK VAT system. |
| Hong Kong | Very few tariffs; considered a free port; excise duties apply to a few goods only. |
| Jersey | Part of the Channel Islands, separate customs and tax authority from the UK. GST = 5%, applies to imports from the first £. |
| Lake Lugano | Swiss-Italian border area with special customs considerations. |
| Liechtenstein | Shares customs union with Switzerland, but VAT application can vary. |
| Livigno | Italian town designated as a duty-free area; outside EU VAT territory. |
| Macau | Generally duty-free; some categories taxed; limited public data on thresholds. |
| Qatar | Thresholds and exemptions vary; enforcement practices less standardized. |
| San Marino | Enclaved microstate with a customs union with Italy but separate VAT system. |
| Svalbard | Tax-exempt region within Norway; shipments to mainland may trigger duties. |
| Vatican City | Independent city-state; exempt from VAT and duties; imports regulated through Italy. |
* Guernsey does not charge VAT on local sales or exports, but duties are applied in the same way as in the UK. While shipments from the UK to Guernsey may avoid both VAT and duties, shipments from outside the UK may still incur duties, even if VAT is not applied. It’s important to note that Guernsey’s VAT rules do not affect taxes or duties in the destination country.
What Parcel Forwarding Customers Should Know About De Minimis Thresholds
If you're using a parcel forwarding service to shop internationally, it's important to understand how de minimis thresholds affect your shipment. These thresholds determine whether your imported package will be subject to customs duties or taxes, and they vary by country.
While forward2me can help you consolidate multiple orders into one shipment, doing so may push the total value above the de minimis limit, triggering fees you might not expect.
In some cases, customs may even combine separate parcels sent to the same address if they arrive close together, treating them as a single consignment. To avoid surprises, always declare the true value of your goods, check whether your destination country includes shipping costs in the customs value, and review any exemptions or exclusions that may be taxed regardless of value.
De Minimis Taxes and Duties Explained in 4 Easy Steps
Step 1: Item Purchased
You buy a product online worth €120 and ship it to your French address.
- From another EU country: no customs checks apply.
- From outside the EU: the parcel will be checked at the French border.
Step 2: Customs Duties
From another EU country: no customs duties are charged.
- From outside the EU:
- Under €150 → no customs duty.
- Over €150 → customs duty applies.
.png)
Step 3: VAT Is Applied
- From another EU country: VAT is charged at the point of sale or at the point of import if the seller uses the One Stop Shop (OSS) scheme.
- From outside the EU: France’s standard VAT rate will be applied, even if the shipment is below the €150 customs duty threshold.
Step 4: Parcel Delivered
Once VAT, customs duties, and any excise duties (e.g., on alcohol or tobacco) are accounted for – either prepaid at checkout or collected on import – the parcel is released and delivered.
Key Definitions
Understanding the terminology is essential. Here are some important terms:
- De Minimis: The value limit below which imported goods are exempt from customs charges.
- Customs Value: The total value used to determine duties and taxes, typically based on item cost, shipping fees, insurance (in CIF countries).
- Restricted Goods: Items subject to special regulations, controls, or prohibitions when imported. These may require permits, licenses, or additional checks even if their value is below the de minimis threshold. See a list of forward2me's prohibited items.
- Threshold: The monetary limit set by customs authorities, below which goods may be exempt from duties and/or taxes.
- Excise: A specific tax applied to certain goods such as alcohol, fuel, luxury items, or regulated products. It is charged separately from import duties or VAT and may apply regardless of value.
- Tariff: A tax or duty imposed on imported goods based on their classification and value.
- Valuation Method: The method customs uses to calculate the customs value of goods, often based on transaction value, deductive value, or computed value.
- Import Declaration: A formal statement submitted to customs detailing the goods being imported, their value, and other relevant information for assessment of duties and taxes.
CIF vs FOB
- CIF (Cost, Insurance, Freight): Value includes shipping & insurance.
- FOB (Free on Board): Value includes only the cost of goods.
Duties vs Taxes
- Duties: Tariffs on specific products (e.g., electronics, apparel).
- Taxes: VAT/GST/sales tax applied broadly to imported goods.
CIF vs FOB – Who’s Responsible for What?
The terms CIF (Cost, Insurance, and Freight) and FOB (Free on Board) define who is responsible for shipping costs, insurance, and risks during international transport. Use the table below to quickly see which party (buyer or seller) covers each stage of the shipping process under each term.
| Element | CIF (Seller covers) | FOB (Seller covers) | |
|---|---|---|---|
.png) |
Inland Transport |  |
|
 |
Export Customs | |
|
 |
Freight Shipping | |
 |
 |
Insurance | |
|
 |
Import Duty / Delivery | |
|
Regional Differences
European Union
- Harmonized VAT and customs rules
- IOSS (Import One-Stop Shop) for collecting VAT at checkout
- All imports require electronic declaration
North America (USMCA)
- Canada, US, and Mexico operate under different thresholds but have simplified rules under USMCA
- Courier shipments get higher de minimis in some countries
ASEAN
- Wide variation in de minimis values
- Some countries like Singapore and Malaysia offer high or no thresholds for low-value goods
References & Official Sources
- US CBP (Customs and Border Protection)
- EU Taxation and Customs Union
- Australian Border Force
- Canada Border Services Agency
- WCO – World Customs Organization
Important Notes & Legal Disclaimers
- Always declare shipments truthfully. Misdeclaration can lead to seizure or fines.
- Thresholds can change frequently, especially due to trade agreements or national policies.
- Local customs officers have the final say in valuation and classification.
- This page is for informational purposes only. Consult your country’s official customs authority for legal advice.
De Minimis Thresholds at forward2me Locations: Tax and Duty at a Glance
United Kingdom - at point of sale for consignments under £135.
- at point of import for consignments over £135.
Germany No customs duty collected on shipments under €150.
VAT collected on all shipments:
- For goods imported from another EU country – at the point of sale in the seller’s country.
- For goods imported outside the EU – at the point of sale if the seller uses the Import One-Stop Shop (IOSS) for low-value shipments, or at import if not.
Other applicable taxes or excise duties also apply on all imported goods.
United States- De Minimis: $0
- Applies to: All shipments are subject to applicable duties and tariffs.
Forwarded goods entering the US, regardless of their value and country of origin, require formal or informal entry processing and are subject to HTS duty, plus any additional tariffs or excise taxes.
Japan- De Minimis: ¥10,000 (~$70 USD)
- Applies to: Items under ¥10,000 are exempt from duties and taxes, though customs may review frequently.
Forwarded items into Japan under the threshold may avoid import fees. Over-threshold shipments are subject to consumption tax (10%) and possible duties.
Guernsey (UK Tax-Free)Although Guernsey does not charge VAT on local sales or exports, import duties apply to Guernsey under the same rules as the UK.
- Example 1: If you ship a €1,000 dress from Net-a-Porter in the UK to Guernsey, no VAT and no duties will be charged.
- Example 2: If you ship a €1,000 dress from MyTheresa in Germany to Guernsey, no VAT will be charged, but import duties will apply on the full amount (since the UK’s duty de minimis rules are in force).
It’s also important to note that Guernsey’s lack of UK VAT does not affect the taxes and duties that may be levied in the destination country when goods are re-exported.
In short, Guernsey can be a legitimate way to avoid UK VAT, but it should only be used with full awareness of all applicable customs rules and regulations.
FAQs
Yes. In many countries (CIF system), shipping and insurance are included in the customs value. Always check your country’s valuation method.
Making Parcel Forwarding Easier for You
Parcel forwarding often requires a deeper understanding of international shipping and regional regulations. At forward2me, we’re always striving to help our customers navigate the process with confidence. Understanding de minimis thresholds is essential for anyone using parcel forwarding services, as these limits determine whether duties or taxes apply to your shipments.
This guide is designed to make it easier for you to find the right information quickly. If you have any questions or need further assistance, just click the button below to get in touch with us. We’re here to help.