{"source":"https://traddal.com/resources/de-minimis","title":"De minimis thresholds compared","description":"The value below which a parcel clears without duty or tax, how the two thresholds differ, and the big changes in the US, EU and UK.","robots":"index, follow","updated":"2026-11-06T10:34:48.198Z","breadcrumbs":[{"name":"Resources","url":"https://traddal.com/resources"},{"name":"De minimis","url":"https://traddal.com/resources/de-minimis"}],"facts":[],"lede":"The value below which a parcel clears without duty or tax, how the two thresholds differ, and the big changes in the US, EU and UK.","sections":[{"id":"overview","title":"","body":[{"type":"prose","text":"A parcel's de minimis threshold tells you the value below which the destination won't bother collecting a charge, and most countries run two: one for duty and a lower one, or none, for import tax. The direction of travel is one way. The US suspended its exemption for commercial goods, the EU ended its duty relief on 1 July 2026, and the UK has announced it will end its own by October 2028 at the latest."}]},{"id":"duty-and-tax-thresholds-are-separate-tests","title":"Duty and tax thresholds are separate tests","body":[{"type":"prose","text":"A parcel under the duty threshold can still owe tax, because the tax threshold is often lower. So check both, in this order:\n\n1. Is the value below the tax threshold? Nothing is due on either count where the duty threshold is at least as high.\n2. Is it below the duty threshold? Then it's tax only.\n3. Above both? Then both apply, often from the first unit of value. Check the rule, because some countries charge only on the excess.\n\nRead the wording too. Some thresholds test the goods alone and others include shipping. Some test the consignment and others the invoice. Gifts between private people often have their own, separate relief."},{"type":"table","caption":"Duty and tax thresholds are separate tests","columns":[{"header":"Country"},{"header":"Duty de minimis","align":"right","nowrap":true},{"header":"Tax de minimis","align":"right","nowrap":true},{"header":"Duty de minimis (approx. USD)","align":"right","nowrap":true},{"header":"Tax de minimis (approx. USD)","align":"right","nowrap":true},{"header":"Sources","nowrap":true,"sortable":false}],"rows":[[{"text":"Argentina","href":"/resources/calculate-duties-taxes-imports-argentina"},{"text":"USD 400"},{"text":"USD 0"},{"text":"USD 400"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-argentina#sources"}],[{"text":"Australia","href":"/resources/calculate-duties-taxes-imports-australia"},{"text":"AUD 1,000"},{"text":"AUD 1,000"},{"text":"USD 700"},{"text":"USD 700"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-australia#sources"}],[{"text":"Austria","href":"/resources/calculate-duties-taxes-imports-austria"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-austria#sources"}],[{"text":"Belgium","href":"/resources/calculate-duties-taxes-imports-belgium"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-belgium#sources"}],[{"text":"Brazil","href":"/resources/calculate-duties-taxes-imports-brazil"},{"text":"USD 50","note":"certified sites only"},{"text":"BRL 0"},{"text":"USD 50"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-brazil#sources"}],[{"text":"Canada","href":"/resources/calculate-duties-taxes-imports-canada"},{"text":"CAD 20"},{"text":"CAD 20"},{"text":"USD 14"},{"text":"USD 14"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-canada#sources"}],[{"text":"Chile","href":"/resources/calculate-duties-taxes-imports-chile"},{"text":"USD 500"},{"text":"USD 0"},{"text":"USD 500"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-chile#sources"}],[{"text":"Croatia","href":"/resources/calculate-duties-taxes-import-croatia"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-import-croatia#sources"}],[{"text":"Czech Republic","href":"/resources/calculate-duties-taxes-imports-czech-republic"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-czech-republic#sources"}],[{"text":"Denmark","href":"/resources/calculate-duties-taxes-imports-denmark"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-denmark#sources"}],[{"text":"Egypt","href":"/resources/calculate-duties-taxes-imports-egypt"},{"text":"None found"},{"text":"None found"},{"text":"None found"},{"text":"None found"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-egypt#sources"}],[{"text":"Finland","href":"/resources/calculate-duties-taxes-imports-finland"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-finland#sources"}],[{"text":"France","href":"/resources/calculate-duties-taxes-imports-france"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-france#sources"}],[{"text":"Germany","href":"/resources/calculate-duties-taxes-imports-germany"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-germany#sources"}],[{"text":"Greece","href":"/resources/calculate-duties-taxes-imports-greece"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-greece#sources"}],[{"text":"Hungary","href":"/resources/calculate-duties-taxes-imports-hungary"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-hungary#sources"}],[{"text":"Iceland","href":"/resources/calculate-duties-taxes-imports-iceland"},{"text":"None found"},{"text":"None found"},{"text":"None found"},{"text":"None found"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-iceland#sources"}],[{"text":"India","href":"/resources/calculate-duties-taxes-imports-india"},{"text":"None found"},{"text":"None found"},{"text":"None found"},{"text":"None found"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-india#sources"}],[{"text":"Indonesia","href":"/resources/calculate-duties-taxes-imports-indonesia"},{"text":"USD 3"},{"text":"USD 0"},{"text":"USD 3"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-indonesia#sources"}],[{"text":"Ireland","href":"/resources/calculate-duties-taxes-imports-ireland"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-ireland#sources"}],[{"text":"Israel","href":"/resources/calculate-duties-taxes-imports-israel"},{"text":"USD 500"},{"text":"USD 75"},{"text":"USD 500"},{"text":"USD 75"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-israel#sources"}],[{"text":"Italy","href":"/resources/calculate-duties-taxes-imports-italy"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-italy#sources"}],[{"text":"Japan","href":"/resources/calculate-duties-taxes-imports-japan"},{"text":"JPY 10,000"},{"text":"JPY 10,000"},{"text":"USD 63"},{"text":"USD 63"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-japan#sources"}],[{"text":"Jordan","href":"/resources/calculate-duties-taxes-imports-jordan"},{"text":"JOD 200","note":"a 10% fee band"},{"text":"JOD 200"},{"text":"Not converted"},{"text":"Not converted"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-jordan#sources"}],[{"text":"Malaysia","href":"/resources/calculate-duties-taxes-imports-malaysia"},{"text":"MYR 500"},{"text":"MYR 500"},{"text":"USD 124"},{"text":"USD 124"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-malaysia#sources"}],[{"text":"Mexico","href":"/resources/calculate-duties-taxes-imports-mexico"},{"text":"USD 50","note":"USMCA shipments only"},{"text":"USD 50"},{"text":"USD 50"},{"text":"USD 50"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-mexico#sources"}],[{"text":"Morocco","href":"/resources/calculate-duties-taxes-imports-morocco"},{"text":"MAD 0"},{"text":"MAD 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-morocco#sources"}],[{"text":"Netherlands","href":"/resources/calculate-duties-taxes-imports-netherlands"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-netherlands#sources"}],[{"text":"New Zealand","href":"/resources/calculate-duties-taxes-imports-new-zealand"},{"text":"NZD 1,000"},{"text":"NZD 1,000"},{"text":"USD 562"},{"text":"USD 562"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-new-zealand#sources"}],[{"text":"Norway","href":"/resources/calculate-duties-taxes-imports-norway"},{"text":"None found"},{"text":"NOK 0"},{"text":"None found"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-norway#sources"}],[{"text":"Peru","href":"/resources/calculate-duties-taxes-imports-peru"},{"text":"USD 200"},{"text":"USD 200"},{"text":"USD 200"},{"text":"USD 200"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-peru#sources"}],[{"text":"Philippines","href":"/resources/calculate-duties-taxes-imports-philippines"},{"text":"PHP 10,000"},{"text":"PHP 10,000"},{"text":"USD 159"},{"text":"USD 159"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-philippines#sources"}],[{"text":"Poland","href":"/resources/calculate-duties-taxes-imports-poland"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-poland#sources"}],[{"text":"Portugal","href":"/resources/calculate-duties-taxes-imports-portugal"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-portugal#sources"}],[{"text":"Qatar","href":"/resources/calculate-duties-taxes-imports-qatar"},{"text":"QAR 1,000"},{"text":"No VAT"},{"text":"Not converted"},{"text":"No VAT"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-qatar#sources"}],[{"text":"Saudi Arabia","href":"/resources/calculate-duties-taxes-imports-saudi-arabia"},{"text":"SAR 1,000"},{"text":"SAR 0"},{"text":"Not converted"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-saudi-arabia#sources"}],[{"text":"Singapore","href":"/resources/calculate-duties-taxes-imports-singapore"},{"text":"None found"},{"text":"SGD 400"},{"text":"None found"},{"text":"USD 313"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-singapore#sources"}],[{"text":"South Africa","href":"/resources/calculate-duties-taxes-imports-south-africa"},{"text":"Not confirmed"},{"text":"Unresolved"},{"text":"Not confirmed"},{"text":"Unresolved"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-south-africa#sources"}],[{"text":"South Korea","href":"/resources/calculate-duties-taxes-imports-south-korea"},{"text":"USD 150"},{"text":"USD 150"},{"text":"USD 150"},{"text":"USD 150"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-south-korea#sources"}],[{"text":"Sweden","href":"/resources/calculate-duties-taxes-imports-sweden"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-sweden#sources"}],[{"text":"Switzerland","href":"/resources/calculate-duties-taxes-imports-switzerland"},{"text":"CHF 5","note":"an amount of duty, not a value"},{"text":"CHF 62"},{"text":"USD 6"},{"text":"USD 76"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-switzerland#sources"}],[{"text":"Thailand","href":"/resources/calculate-duties-taxes-imports-thailand"},{"text":"THB 0"},{"text":"THB 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-thailand#sources"}],[{"text":"Turkey","href":"/resources/calculate-duties-taxes-imports-turkey"},{"text":"EUR 0"},{"text":"EUR 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-turkey#sources"}],[{"text":"United Arab Emirates","href":"/resources/calculate-duties-taxes-imports-united-arab-emirates"},{"text":"AED 1,000","note":"Dubai only"},{"text":"None found"},{"text":"Not converted"},{"text":"None found"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-united-arab-emirates#sources"}],[{"text":"United Kingdom","href":"/resources/calculate-duties-taxes-imports-to-uk"},{"text":"GBP 135"},{"text":"GBP 0"},{"text":"USD 182"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-to-uk#sources"}],[{"text":"United States","href":"/resources/how-to-calculate-duties-and-taxes-on-imports-to-usa"},{"text":"Suspended"},{"text":"No federal tax"},{"text":"Suspended"},{"text":"No federal tax"},{"text":"Sources","href":"/resources/how-to-calculate-duties-and-taxes-on-imports-to-usa#sources"}],[{"text":"Vietnam","href":"/resources/calculate-duties-taxes-imports-vietnam"},{"text":"VND 0"},{"text":"VND 0"},{"text":"USD 0"},{"text":"USD 0"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-vietnam#sources"}]],"note":"Checked 5 November 2026. Each country's sources are linked from its row. \"Not confirmed\" means the official sources didn't settle it; \"None found\" means they show no threshold. US dollar amounts are approximate, at exchange rates on 5 November 2026. [Download as CSV](/resources/country-facts.csv) or [JSON](/resources/country-facts.json).","records":[{"Country":"Argentina","Duty de minimis":"USD 400","Tax de minimis":"USD 0","Duty de minimis (approx. USD)":"USD 400","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Australia","Duty de minimis":"AUD 1,000","Tax de minimis":"AUD 1,000","Duty de minimis (approx. USD)":"USD 700","Tax de minimis (approx. USD)":"USD 700","Sources":"Sources"},{"Country":"Austria","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Belgium","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Brazil","Duty de minimis":"USD 50 (certified sites only)","Tax de minimis":"BRL 0","Duty de minimis (approx. USD)":"USD 50","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Canada","Duty de minimis":"CAD 20","Tax de minimis":"CAD 20","Duty de minimis (approx. USD)":"USD 14","Tax de minimis (approx. USD)":"USD 14","Sources":"Sources"},{"Country":"Chile","Duty de minimis":"USD 500","Tax de minimis":"USD 0","Duty de minimis (approx. USD)":"USD 500","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Croatia","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Czech Republic","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Denmark","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Egypt","Duty de minimis":"None found","Tax de minimis":"None found","Duty de minimis (approx. USD)":"None found","Tax de minimis (approx. USD)":"None found","Sources":"Sources"},{"Country":"Finland","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"France","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Germany","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Greece","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Hungary","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Iceland","Duty de minimis":"None found","Tax de minimis":"None found","Duty de minimis (approx. USD)":"None found","Tax de minimis (approx. USD)":"None found","Sources":"Sources"},{"Country":"India","Duty de minimis":"None found","Tax de minimis":"None found","Duty de minimis (approx. USD)":"None found","Tax de minimis (approx. USD)":"None found","Sources":"Sources"},{"Country":"Indonesia","Duty de minimis":"USD 3","Tax de minimis":"USD 0","Duty de minimis (approx. USD)":"USD 3","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Ireland","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Israel","Duty de minimis":"USD 500","Tax de minimis":"USD 75","Duty de minimis (approx. USD)":"USD 500","Tax de minimis (approx. USD)":"USD 75","Sources":"Sources"},{"Country":"Italy","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Japan","Duty de minimis":"JPY 10,000","Tax de minimis":"JPY 10,000","Duty de minimis (approx. USD)":"USD 63","Tax de minimis (approx. USD)":"USD 63","Sources":"Sources"},{"Country":"Jordan","Duty de minimis":"JOD 200 (a 10% fee band)","Tax de minimis":"JOD 200","Duty de minimis (approx. USD)":"Not converted","Tax de minimis (approx. USD)":"Not converted","Sources":"Sources"},{"Country":"Malaysia","Duty de minimis":"MYR 500","Tax de minimis":"MYR 500","Duty de minimis (approx. USD)":"USD 124","Tax de minimis (approx. USD)":"USD 124","Sources":"Sources"},{"Country":"Mexico","Duty de minimis":"USD 50 (USMCA shipments only)","Tax de minimis":"USD 50","Duty de minimis (approx. USD)":"USD 50","Tax de minimis (approx. USD)":"USD 50","Sources":"Sources"},{"Country":"Morocco","Duty de minimis":"MAD 0","Tax de minimis":"MAD 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Netherlands","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"New Zealand","Duty de minimis":"NZD 1,000","Tax de minimis":"NZD 1,000","Duty de minimis (approx. USD)":"USD 562","Tax de minimis (approx. USD)":"USD 562","Sources":"Sources"},{"Country":"Norway","Duty de minimis":"None found","Tax de minimis":"NOK 0","Duty de minimis (approx. USD)":"None found","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Peru","Duty de minimis":"USD 200","Tax de minimis":"USD 200","Duty de minimis (approx. USD)":"USD 200","Tax de minimis (approx. USD)":"USD 200","Sources":"Sources"},{"Country":"Philippines","Duty de minimis":"PHP 10,000","Tax de minimis":"PHP 10,000","Duty de minimis (approx. USD)":"USD 159","Tax de minimis (approx. USD)":"USD 159","Sources":"Sources"},{"Country":"Poland","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Portugal","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Qatar","Duty de minimis":"QAR 1,000","Tax de minimis":"No VAT","Duty de minimis (approx. USD)":"Not converted","Tax de minimis (approx. USD)":"No VAT","Sources":"Sources"},{"Country":"Saudi Arabia","Duty de minimis":"SAR 1,000","Tax de minimis":"SAR 0","Duty de minimis (approx. USD)":"Not converted","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Singapore","Duty de minimis":"None found","Tax de minimis":"SGD 400","Duty de minimis (approx. USD)":"None found","Tax de minimis (approx. USD)":"USD 313","Sources":"Sources"},{"Country":"South Africa","Duty de minimis":"Not confirmed","Tax de minimis":"Unresolved","Duty de minimis (approx. USD)":"Not confirmed","Tax de minimis (approx. USD)":"Unresolved","Sources":"Sources"},{"Country":"South Korea","Duty de minimis":"USD 150","Tax de minimis":"USD 150","Duty de minimis (approx. USD)":"USD 150","Tax de minimis (approx. USD)":"USD 150","Sources":"Sources"},{"Country":"Sweden","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Switzerland","Duty de minimis":"CHF 5 (an amount of duty, not a value)","Tax de minimis":"CHF 62","Duty de minimis (approx. USD)":"USD 6","Tax de minimis (approx. USD)":"USD 76","Sources":"Sources"},{"Country":"Thailand","Duty de minimis":"THB 0","Tax de minimis":"THB 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"Turkey","Duty de minimis":"EUR 0","Tax de minimis":"EUR 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"United Arab Emirates","Duty de minimis":"AED 1,000 (Dubai only)","Tax de minimis":"None found","Duty de minimis (approx. USD)":"Not converted","Tax de minimis (approx. USD)":"None found","Sources":"Sources"},{"Country":"United Kingdom","Duty de minimis":"GBP 135","Tax de minimis":"GBP 0","Duty de minimis (approx. USD)":"USD 182","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"},{"Country":"United States","Duty de minimis":"Suspended","Tax de minimis":"No federal tax","Duty de minimis (approx. USD)":"Suspended","Tax de minimis (approx. USD)":"No federal tax","Sources":"Sources"},{"Country":"Vietnam","Duty de minimis":"VND 0","Tax de minimis":"VND 0","Duty de minimis (approx. USD)":"USD 0","Tax de minimis (approx. USD)":"USD 0","Sources":"Sources"}]},{"type":"chart","name":"de-minimis","spec":{"type":"barh","title":"De minimis thresholds, approximate US dollars","categories":["Australia","New Zealand","Chile","Israel","Argentina","Singapore","Peru","United Kingdom","Philippines","South Korea","Malaysia","Switzerland","Japan","Brazil","Mexico","Canada","Indonesia","Austria","Belgium","Croatia","Czech Republic","Denmark","Finland","France","Germany","Greece","Hungary","Ireland","Italy","Morocco","Netherlands","Norway","Poland","Portugal","Saudi Arabia","Sweden","Thailand","Turkey","Vietnam"],"series":[{"name":"Duty threshold","values":[700,562,500,500,400,null,200,182,159,150,124,6,63,50,50,14,3,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,null,0,0,0,0]},{"name":"Tax threshold","values":[700,562,0,75,0,313,200,0,159,150,124,76,63,0,50,14,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]}],"format":"currency","currency":"USD","categoryHeader":"Country","yLabel":"Approximate US dollars","source":"each country's customs and tax authorities, in local currency. Converted to approximate US dollars at exchange rates on 5 November 2026. Checked 5 November 2026."},"height":1500,"note":"Not like for like: Switzerland (an amount of duty, not a value), Brazil (certified sites only), Mexico (USMCA shipments only). No threshold to chart, or no official exchange rate: Egypt, Iceland, India, Jordan, Qatar, South Africa, United Arab Emirates, United States."}]},{"id":"the-united-states-has-suspended-its-800-exemption","title":"The United States has suspended its $800 exemption","body":[{"type":"prose","text":"The $800 exemption under 19 U.S.C. 1321(a)(2)(C) no longer applies to commercial shipments from any country. CBP put the suspension into its regulations in June 2026: [effective 24 June 2026 for non-postal modes](https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other) and [24 July 2026 for mail](https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry). CBP's notice also records that the exemption is repealed by statute from 1 July 2027. Bona fide gifts of $100 or less, and personal articles worth $200 or less that travel with a passenger, are unaffected. The detail is on [US low-value shipments](/resources/us-low-value-shipments)."}]},{"id":"the-eu-replaced-its-eur-150-duty-relief-with-a-flat-duty","title":"The EU replaced its EUR 150 duty relief with a flat duty","body":[{"type":"prose","text":"From 1 July 2026, goods sold by distance to EU consumers with an intrinsic value of EUR 150 or less pay a [temporary duty of EUR 3 per item](https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en), under [Council Regulation (EU) 2026/382](https://eur-lex.europa.eu/eli/reg/2026/382/oj/eng). It runs until 1 July 2028, when normal tariff rates are meant to take over, though the Commission must assess by 1 December 2027 whether to propose an extension. Unlike the old relief, it [also covers alcohol, perfume and tobacco](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf). Excise and VAT are still due on those goods, and they can't use IOSS.\n\nAn item here means [goods sharing the same tariff classification, description and, where it's declared, origin](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf), not each piece. The Commission's [own illustration](https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en) is five T-shirts counted as one item. In practice the charge lands [per declaration line](https://trade.ec.europa.eu/access-to-markets/en/news/eu-applies-eu3-customs-duty-item-low-value-e-commerce-consignments), so the type of declaration matters.\n\nThese orders are our own illustrations, assuming each product is one declaration line."},{"type":"table","caption":"The EU replaced its EUR 150 duty relief with a flat duty","columns":[{"header":"Order to an EU consumer"},{"header":"Items","align":"right"},{"header":"Flat duty","align":"right"},{"header":"Handling fee from 1 November 2026","align":"right"}],"rows":[[{"text":"4 identical linen aprons, EUR 96","inline":true},{"text":"1","inline":true},{"text":"**EUR 3**","inline":true},{"text":"EUR 2","inline":true}],[{"text":"2 aprons and 1 ceramic mug, EUR 84","inline":true},{"text":"2","inline":true},{"text":"**EUR 6**","inline":true},{"text":"EUR 4","inline":true}],[{"text":"2 aprons, 1 mug and 1 wooden spoon set, EUR 110","inline":true},{"text":"3","inline":true},{"text":"**EUR 9**","inline":true},{"text":"EUR 6","inline":true}]],"records":[{"Order to an EU consumer":"4 identical linen aprons, EUR 96","Items":"1","Flat duty":"EUR 3","Handling fee from 1 November 2026":"EUR 2"},{"Order to an EU consumer":"2 aprons and 1 ceramic mug, EUR 84","Items":"2","Flat duty":"EUR 6","Handling fee from 1 November 2026":"EUR 4"},{"Order to an EU consumer":"2 aprons, 1 mug and 1 wooden spoon set, EUR 110","Items":"3","Flat duty":"EUR 9","Handling fee from 1 November 2026":"EUR 6"}]},{"type":"prose","text":"The flat duty is due on top of VAT, whichever VAT route you use, unless you claim a trade preference on a full H1 declaration without IOSS. There has been no EU-wide VAT threshold since 1 July 2021. See [IOSS and EU VAT](/resources/eu-ioss-and-vat).\n\nA separate charge sits on top. From 1 November 2026 the EU applies a Union handling fee of EUR 2 per item, under Article 20(2) of Regulation (EU) 2026/2108 and [Delegated Regulation (EU) 2026/2152](https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng), published on 22 October 2026. It applies to distance sales at any value, including above EUR 150, has no end date, and is non-refundable. The Commission's [guidance on both charges](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf) covers the detail, including new product identifiers on declarations of up to EUR 150."}]},{"id":"the-uk-keeps-gbp-135-for-now-with-a-date-to-end-it","title":"The UK keeps GBP 135 for now, with a date to end it","body":[{"type":"prose","text":"For consignments of GBP 135 or less sold to customers in Great Britain, the [overseas seller or marketplace charges UK VAT at the point of sale](https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk), and no duty is due, unless the goods are excise goods, which pay duty at any value. There's no VAT threshold on these sales. The duty relief is on its way out: the HMRC policy paper, updated on 28 October 2026, says [it will end on a day set by regulations made by October 2028 at the latest](https://www.gov.uk/government/publications/reforming-customs-rules-for-low-value-imports/reforming-the-customs-treatment-of-low-value-imports-into-the-uk), brought forward from March 2029. It's described as a measure that will amend the law, so check the date once the regulations appear."}]},{"id":"what-this-means-for-your-pricing","title":"What this means for your pricing","body":[{"type":"prose","text":"If you sell on the threshold, stop designing around it. The UK limit looks at the whole consignment, and EU customs can [treat a grouped declaration as the separate distance sales it covers](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf). Budget for duty from the first unit of value, and use the [import duty calculator](/tools/import-duty-calculator) for live numbers on a route."}]}],"faq":[{"question":"Does the threshold apply to the price or the price plus shipping?","answer":"It depends on the country, and the valuation basis column above is a guide, not the final word. The EU test uses [intrinsic value](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf), which leaves out transport and insurance when they're shown separately on the invoice. Check the destination's rule before you rely on a borderline value."},{"question":"Do prohibited or controlled goods get the relief?","answer":"No. A low value doesn't lift a ban or a licence requirement, and excise goods are often carved out of tax or duty reliefs. See [restricted and prohibited goods](/resources/restricted-and-prohibited-goods)."}],"sources":["[CBP: Indefinite suspension of the de minimis exemption, all modes other than post, 24 June 2026](https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other), checked 5 November 2026","[CBP: Indefinite suspension of the de minimis exemption for mail, 24 June 2026](https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry), checked 5 November 2026","[European Commission: Guidance on the temporary flat duty on low-value imports](https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en), checked 5 November 2026","[European Commission, Access2Markets: EU applies EUR 3 customs duty per item](https://trade.ec.europa.eu/access-to-markets/en/news/eu-applies-eu3-customs-duty-item-low-value-e-commerce-consignments), checked 5 November 2026","[European Commission: Customs guidance on the EUR 3 duty and Union handling fee](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf), checked 5 November 2026","[European Commission: EU customs reform](https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en), checked 5 November 2026","[Official Journal: Council Regulation (EU) 2026/382, EUR 3 duty](https://eur-lex.europa.eu/eli/reg/2026/382/oj/eng), checked 5 November 2026","[Official Journal: Commission Delegated Regulation (EU) 2026/2152, EUR 2 Union handling fee, published 22 October 2026](https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng), checked 5 November 2026","[European Commission: VAT e-commerce, removal of the EUR 22 exemption](https://taxation-customs.ec.europa.eu/news/new-approach-vat-e-commerce-imports-simplify-trade-and-compliance-2025-05-15-0_en), checked 5 November 2026","[HM Treasury and HMRC: Reforming the customs treatment of low value imports](https://www.gov.uk/government/publications/reforming-customs-rules-for-low-value-imports/reforming-the-customs-treatment-of-low-value-imports-into-the-uk), checked 5 November 2026","[HMRC: VAT and overseas goods sold directly to customers in the UK](https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk), checked 5 November 2026"],"guide":{"slug":"de-minimis","kind":"topic","section":"Duties and taxes"},"markdown":"https://traddal.com/resources/de-minimis.md"}