Low-Value Import Duty and Tax Rules by Country
Low-value import rules determine how customs duties, consumption taxes, and entry procedures apply to smaller consignments. A duty threshold does not necessarily create a tax exemption, and some destinations no longer offer a general duty-free threshold.
This guide reflects official guidance available on August 17, 2026 for five major destinations. Rules can differ by product, origin, shipping channel, and buyer type, so verify the linked customs authority before shipping.
What Is De Minimis?
De minimis is a Latin term meaning "of minimum importance" or "trivial." In customs, it refers to a shipment value threshold below which duties and taxes are not collected—also called a duty-free threshold or customs duty exemption. The de minimis rule exists because processing small shipments costs more in administrative effort than the revenue collected.
Where a value threshold exists, it usually applies to the value of the full consignment rather than each item separately. The valuation method and the amount on which duty or tax is charged depend on the destination's rules.
De minimis thresholds typically apply to duties, but taxes may still be charged. Some countries separate duty exemptions from tax exemptions. Others combine them into a single threshold. The rules vary by country and can be complex.
Even if your shipment is below the threshold, you may still need to provide a commercial invoice or other documentation. Some countries require documentation for all shipments regardless of value. Others only require it above certain thresholds.
Why the Rules Need Destination-Specific Checks
Each customs territory sets its own duty relief, tax collection, declaration, and product-control rules. A single shipment can be below a customs-duty threshold while still owing VAT or GST.
The shipping channel can also matter. Canada, for example, applies different relief to postal shipments and qualifying courier shipments from the United States or Mexico.
Product exclusions remain important. Alcohol, tobacco, controlled goods, and goods subject to excise duties often do not receive the same relief as ordinary merchandise.
Thresholds can change with new legislation, trade agreements, or policy shifts. What was accurate last year may not be accurate this year. Always verify current thresholds before shipping, especially for high-value shipments.
Rules by Destination
The following summary is current as of August 17, 2026. It is a starting point, not a duty or tax calculation.
United States
The former $800 USD duty-free de minimis treatment was suspended for shipments from all countries effective August 29, 2025. Low-value goods entering the United States are generally subject to applicable duties, taxes, fees, and customs entry requirements.
Limited statutory exceptions remain, including certain donations and informational materials. The correct entry process and charges depend on the goods, origin, value, carrier, and importer circumstances.
Do not describe the United States as having a current general $800 duty-free threshold on customer invoices or shipping guidance.
European Union
From July 1, 2026, the EU replaced the customs-duty exemption for covered distance-sale consignments up to €150 with a temporary €3 customs duty per item. The temporary measure is scheduled to run until July 1, 2028, when the broader customs reform is expected to apply.
VAT already applies to commercial imports regardless of this former duty threshold. Sellers and marketplaces may use the Import One Stop Shop for eligible consignments, but customs declarations and product-compliance rules still apply.
Preferential-origin treatment and other exclusions can change the duty result, so check the EU guidance and destination member-state requirements for the specific shipment.
United Kingdom
For Great Britain, non-excise goods worth £135 GBP or less generally do not incur Customs Duty. VAT still applies to purchased goods and is normally collected by the seller or marketplace at the point of sale.
Goods above £135 normally move to import VAT and customs procedures at the border. Excise goods can attract duty regardless of value.
Genuine person-to-person gifts have separate rules, including VAT relief up to £39 when the conditions are met.
Canada
For mail from any country, goods worth $20 CAD or less are generally duty and tax free. Above that amount, duties and taxes normally apply to the full value, subject to exceptions.
Qualifying courier shipments from the United States or Mexico receive different CUSMA relief: up to $40 CAD is duty and tax free, and shipments above $40 through $150 CAD are duty free but remain subject to applicable taxes.
Courier shipments from other countries generally retain the $20 CAD duty-and-tax threshold. Alcohol, tobacco, cannabis products, and other excluded goods follow separate rules.
Australia
Goods with a customs value of $1,000 AUD or less are treated as low-value imported goods. Customs Duty and GST are generally not collected at the border for these consignments, excluding goods such as alcohol and tobacco.
This does not mean the purchase is GST-free. A registered overseas seller, marketplace, or redeliverer may be required to collect GST at the point of sale.
Consignments above $1,000 AUD normally have GST, customs duty, and other border charges assessed through the import process.
Other Destinations
We do not publish unsourced threshold figures for other countries. Check the destination customs authority for the shipment date, product category, origin, and shipping channel instead of relying on a generic worldwide table.
De Minimis and Shipping Methods
The shipping method can affect which low-value procedure or relief is available. Express couriers and postal operators submit different data and may collect duties or taxes at different points in the transaction.
Postal services (USPS, Royal Mail, etc.) often have different processing procedures. Some countries apply different thresholds to postal shipments versus commercial courier shipments. The rules can be complex and vary by destination.
Some countries have separate thresholds for gifts versus commercial shipments. Gift thresholds may be higher or lower than commercial thresholds. The distinction depends on how the shipment is declared and documented.
Business-to-business shipments may have different rules than consumer shipments. Some countries require business registration or tax identifiers for commercial shipments regardless of value. The shipping method and recipient type both affect how thresholds are applied.
Commercial Invoice Requirements
Even if your shipment is below the de minimis threshold, you may still need a commercial invoice. Some countries require invoices for all shipments. Others only require them above certain values. The requirements vary by destination and shipping method.
For shipments above the threshold, accurate invoice information is essential. Customs uses the invoice to calculate duties and taxes. Incorrect values, missing product descriptions, or wrong classifications cause delays and may result in incorrect duty assessments.
The invoice must reflect the actual shipment value. Understating values to avoid duties is illegal and can result in penalties, shipment confiscation, or legal action. Overstating values may result in paying unnecessary duties, though this is less common.
Product descriptions must be accurate and detailed. Generic descriptions like "electronics" or "clothing" are insufficient. Customs needs specific descriptions to classify products correctly and apply the right duty rates. Learn more about commercial invoice requirements →
Summary
There is no reliable worldwide de minimis table that can be applied without context. The United States suspended its former $800 duty-free treatment in 2025, and the EU began a temporary €3 per-item duty on covered low-value distance sales in July 2026. The UK, Canada, and Australia retain different low-value rules, but VAT or GST may still apply.
Thresholds vary by country due to different trade policies, economic factors, and trade agreements. They can change with new legislation or trade agreements. Always verify current thresholds before shipping, especially for high-value shipments.
Even below the threshold, commercial invoices may be required. Above the threshold, accurate invoice information is essential for customs processing. Product descriptions must be detailed, values must be accurate, and classifications must be correct.
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