De Minimis
Duty & Tax Basics · Thresholds & Exemptions
What is De Minimis?
De minimis is the value threshold below which an imported shipment is exempt from customs duty, import tax, or both. Below the threshold, a shipment can clear customs with reduced paperwork and no charges; above it, the full duty and tax rules apply.
There's no global standard - the threshold, and what exactly it exempts (duty only, or duty and tax), varies enormously by country, and several major markets have eliminated it entirely in recent years.
Think of de minimis as a "don't bother" line customs draws for cheap orders - below it, they wave the parcel through without collecting anything; above it, the full rulebook applies. Where exactly that line sits, or whether it exists at all, is entirely up to each country.
When to Use It
De minimis matters most for small, low-value orders - a single inexpensive item might clear completely free under a generous threshold, while the identical item ordered into a country with no de minimis at all faces duty and tax from the very first dollar.
Examples for De Minimis
| Destination | De minimis threshold |
|---|---|
| United States | None - eliminated for all countries as of 2025 |
| United Kingdom | £135 (duty only - VAT still applies below it) |
| Norway | NOK 3,000 per item (via the VOEC scheme) |
| Iceland | None - VAT applies from the first krona |
| China (postal regime) | RMB 2,000 per shipment |
It's easy to assume a 'duty-free' threshold means completely free of charges. In most systems, de minimis only exempts customs duty - VAT or sales tax often still applies below it, and in some countries (like the EU since mid-2026) a flat duty still applies to sub-threshold orders through certain sales channels.
Frequently Asked Questions About De Minimis
Does every country have a de minimis threshold?
No. Iceland and the United States, for example, currently apply duty and/or tax from the very first unit of value - there's no exemption at all for low-value orders in those markets.
Is the threshold based on the item price or the total order value?
It depends on the country - some apply it per item, others per shipment or per order. Norway's VOEC scheme, for instance, applies its NOK 3,000 threshold per item, not per order.
Can a de minimis threshold change without much notice?
Yes - thresholds are a matter of national policy and have changed abruptly in several major markets recently, including the US eliminating its exemption entirely and the EU introducing a flat duty on previously exempt low-value orders.
How Well Do You Know De Minimis?
3 questions - about a minute.