De Minimis Value by Country
De minimis thresholds determine whether your shipment is subject to customs duties and taxes. Shipments valued below the threshold are typically exempt from duties, though some countries still require documentation or may charge taxes separately.
This reference guide provides de minimis thresholds for major shipping destinations. Thresholds change periodically, and exceptions may apply based on product type, shipping method, or other factors. Always verify current requirements with the destination country's 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. The concept exists because processing small shipments costs more in administrative effort than the revenue collected.
The threshold applies to the total shipment value, not individual items. If you're shipping multiple items, customs adds their values together. If the total exceeds the threshold, duties apply to the entire shipment, not just the portion above the threshold.
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 Thresholds Vary by Country
De minimis thresholds differ significantly by country because each country sets its own trade and revenue policies. Countries with higher thresholds typically want to encourage trade and reduce administrative burden. Countries with lower thresholds prioritize revenue collection and regulatory control.
Economic factors influence thresholds. Countries with strong domestic industries may set lower thresholds to protect local businesses. Countries that rely heavily on imports may set higher thresholds to reduce costs for consumers.
Trade agreements also affect thresholds. Countries within trade blocs may harmonize thresholds. Bilateral agreements may create special thresholds for specific trading partners. These agreements can change, affecting threshold values.
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.
De Minimis Thresholds by Country
The following thresholds are current as of 2026. Verify with destination country customs authorities before shipping, as values and rules may change.
United States
The United States has one of the highest de minimis thresholds at $800 USD. Shipments valued at or below $800 are generally exempt from duties and taxes, though certain products may still be subject to restrictions or require documentation.
The $800 threshold applies to most goods shipped to the US. However, some product categories have lower thresholds or different rules. Alcohol, tobacco, and certain textiles may have separate thresholds or require permits regardless of value.
The threshold applies per shipment, not per recipient. If you're shipping multiple packages to the same address, each package is evaluated separately. However, customs may combine shipments if they arrive on the same day and appear to be part of a single order.
European Union
The European Union's de minimis threshold is €150 EUR (approximately $160-170 USD, depending on exchange rates). Shipments valued at or below €150 are generally exempt from customs duties, though VAT may still apply.
VAT rules vary by EU member state. Some countries charge VAT on all shipments regardless of value. Others have separate VAT thresholds. The €150 threshold applies to duties, not necessarily to VAT or other taxes.
The threshold applies to the total shipment value. If you're shipping to multiple EU countries, each country's threshold applies to shipments entering that country. The rules are harmonized across EU member states, but implementation may vary slightly.
United Kingdom
Following Brexit, the United Kingdom set its de minimis threshold at £135 GBP (approximately $170-180 USD). Shipments valued at or below £135 are generally exempt from customs duties, though VAT may still apply.
The UK's threshold is similar to the EU's, reflecting its previous membership. However, the UK now sets its own trade policies independently. The threshold may change as trade agreements evolve.
VAT is typically charged on shipments above £135, and may also apply to shipments below the threshold depending on the product type and shipping method. Business-to-business shipments may have different rules than consumer shipments.
Canada
Canada's de minimis threshold is $20 CAD (approximately $15 USD) for most goods. This is one of the lowest thresholds among major shipping destinations. Shipments valued above $20 CAD are subject to duties and taxes.
The low threshold means most shipments to Canada are subject to duties and taxes. However, duties may be waived if the total duty amount is less than $2 CAD. Taxes (GST/HST) still apply regardless of the duty waiver.
Some products have different thresholds or exemptions. Gifts may have separate rules. Business shipments may have different requirements than consumer shipments. Always verify current requirements for your specific situation.
Australia
Australia's de minimis threshold is $1,000 AUD (approximately $650-700 USD). Shipments valued at or below $1,000 AUD are generally exempt from customs duties and GST (Goods and Services Tax).
The relatively high threshold makes Australia favorable for international shipments. However, certain products may still be subject to restrictions, permits, or special requirements regardless of value.
The threshold applies to the total shipment value. If you're shipping multiple items, their values are combined. The $1,000 threshold includes both duties and GST exemptions for most goods.
Other Countries
De minimis thresholds vary widely across other countries. Some examples:
- Japan: ¥10,000 JPY (approximately $70-80 USD)
- South Korea: $150 USD equivalent
- Mexico: $50 USD
- Brazil: $50 USD
- India: No de minimis threshold (all shipments subject to duties)
- China: ¥50 CNY (approximately $7 USD) for personal items, varies for commercial shipments
These values are approximate and may change. Exchange rates affect USD-equivalent values. Some countries have no de minimis threshold, meaning all shipments are subject to duties and taxes regardless of value. Always verify current requirements with destination country customs authorities.
De Minimis and Shipping Methods
The shipping method can affect how de minimis thresholds are applied. Express courier services (FedEx, DHL, UPS) typically process shipments through their own customs systems, which may apply thresholds differently than postal services.
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
De minimis thresholds determine whether shipments are subject to customs duties and taxes. The United States has one of the highest thresholds at $800. The European Union and United Kingdom have lower thresholds around €150 and £135 respectively. Canada has a very low threshold at $20 CAD. Australia has a high threshold at $1,000 AUD.
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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