De Minimis Thresholds by Country 2025

What Is a De Minimis Threshold?

A de minimis threshold refers to the minimum value of goods below which a country does not charge customs duties and/or taxes on imports. Example: If the US de minimis is $800, you can import goods valued below $800 without paying import duties or taxes.

Global De Minimis Thresholds by Country

Country	Duty De Minimis	Tax De Minimis	ISO-2	Currency	Customs
Afghanistan	USD 0	USD 0	AF	AFN	Customs Department under Finance Ministry
Albania	EUR 22	EUR 22	AL	ALL	General Directorate of Customs (“Dogana”)
Algeria	50000 DZD	50000 DZD	DZ	DZD	National Customs Authority (Direction Générale des Douanes)
Andorra	EUR 220	EUR 0	AD	EUR	Servei Andorrà de Duanes (Andorran Customs)
Angola	USD 0	USD 0	AO	AOA	Angola Customs Authority (part of Tax Admin)

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.
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*	High threshold (USD $800); strict exclusions apply, including certain gift shipments over $100 from specific countries.

*Special Provision: China & Hong Kong De Minimis Ban (Effective May 2, 2025)
Under an Executive Order signed by President Trump, duty-free de minimis treatment is eliminated for low-value imports from China and Hong Kong.

Applies to all shipments under $800 arriving via courier or international post.
Non-postal shipments: All standard duties apply as if the de minimis exemption does not exist.
Postal shipments: Subject to 30% duty or $25 per item (whichever is higher); increases to $50 per item after June 1, 2025.

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.

*Although Jersey and Guernsey do not charge VAT on local sales or exports, imports from these locations into other countries (such as the UK or EU) may still trigger VAT and customs duties. This depends on the value of the goods, the nature of the items, and the importing country’s de minimis thresholds and tax rules. Always check destination country regulations before shipping.

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 German address.

Step 2: Customs Checks the Value

At the border, customs evaluate the declared value of the shipment.

Under €150 → No customs duty
Over €150 → Customs duty applies

Step 3: VAT Is Applied

In Germany, VAT is charged on all imports, regardless of value.

Your €120 item will incur 19% VAT, even though it's below the duty threshold.

Step 4: Parcel Delivered

Once duties and taxes are assessed (or prepaid), your parcel is 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)
	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

We recommend verifying information with the official sources below:

US CBP (Customs and Border Protection)
EU Taxation and Customs Union
Australian Border Force
Canada Border Services Agency
WCO – World Customs Organization

You can find each country's customs authority in the table above.

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

De Minimis: £135
Applies to: Goods value under £135 are exempt from import duties, but VAT still applies at the point of sale.

Forwarded goods entering the UK must account for VAT regardless of value, unless marked as gifts under £39.

United States

De Minimis: $800
Applies to: No duties or taxes on imports valued under $800, with exceptions (e.g. gifts, restricted goods.)

Customers shipping goods from the US benefit from duty-free entry into the US, but may incur taxes when the item is forwarded abroad. The high threshold makes the US attractive for consolidated forwarding.

Germany

De Minimis: €0
Applies to: As of July 2021, all imports to the EU are subject to VAT, regardless of value. Customs duties apply above €150.

Goods forwarded into Germany (or from Germany to other EU countries) require accurate customs declarations. VAT must be collected and remitted at checkout or through the Import One-Stop Shop (IOSS) if applicable.

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)

De Minimis: £0 (practically zero)
Applies to: Guernsey is outside the UK VAT area and customs union. Imports to Guernsey are subject to import GST from the first £.

While Guernsey can receive VAT-free shipments from the UK, imports into Guernsey, including from the UK, may still be subject to local customs duties and processing fees. High-value shipments, such as luxury goods purchased from online retailers like MyTheresa, often incur duty charges on arrival in Guernsey, despite the absence of VAT.

FAQs

Yes. In many countries (CIF system), shipping and insurance are included in the customs value. Always check your country’s valuation method.

This is often called "splitting invoices", and it may be flagged as evasion. Customs may consolidate parcels if they arrive simultaneously to the same recipient.

No. Many countries have separate, often higher thresholds for gifts between individuals, but this usually excludes commercial shipments.

It depends. Some de minimis rules apply only to individuals, while others include low-value B2B shipments. Always check local customs laws.

Even if just $1 over, you may be liable for full taxes/duties. Customs rarely apply partial exemptions.

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.

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Global De Minimis Thresholds for Imports