What is the de minimis threshold for import duty?
📋 Direct Answer
[Unverified] Figures may be out of date. Queued 2026-08-21 (uvq-de-minimis-threshold-en-F0-03). Check the official page: https://www.cbp.gov/trade/basic-import-export/internet-purchases. Public compilation, not tax advice.
Check the official pageDe minimis is the value below which imports are exempt from duty. Thresholds vary by country: EU €150 (for customs duty, VAT still applies via IOSS), UK £135 (for customs duty), US $800 (but $0 for Chinese-origin goods since Feb 2025). Note: de minimis applies to customs duty only — VAT/GST usually still applies. (Reference values: 2026-2027)
🌍 Market-Specific Details
EU
Registration threshold: €10,000 cross-border sales
US
Sales tax varies by state
UK
Registration threshold: £85,000
Key Thresholds
Australia
Specific requirements apply in Australia
De Minimis Checker
Use the checklist above — pick your countries and product streams in the tool.
Open De Minimis Checker →📝 Step-by-Step Guide
Prerequisites
- •Understanding of your product values
- •Knowledge of destination country
- 1
Check threshold
Look up the de minimis threshold for your destination country (e.g., US , EU €150, Australia AUD 1,000)
- 2
Compare order value
If your order value is below the threshold, import duties may be waived
- 3
Optimize shipments
Consider splitting or consolidating shipments to stay under threshold where beneficial
💰 Cost Breakdown
| Item | Cost | Frequency |
|---|---|---|
| DDP (Delivered Duty Paid) | 10-20% higher shipping + duty advance | one-time |
| DAP (Delivered at Place) | Standard shipping rates | one-time |
| Self-filing customs declaration | €200-500/shipment for in-house team | one-time |
| EU De Minimis | €150 threshold | one-time |
| US De Minimis | €800 (non-CN) / €0 (CN-origin) | one-time |
| UK De Minimis | £135 threshold | one-time |
| Total Estimate | €495 – €1605 | Varies by jurisdiction |
De minimis thresholds are under active review in the US (Section 321) and EU — significant changes expected in 2026-2027
Business models built on de minimis may become unviable overnight
🛡️ Prevention Steps
- ✓Monitor CBP and EU customs announcements
- ✓Prepare alternative duty structures
- ✓Diversify supply chain routing
Item by Item
InfoEU De Minimis€150 threshold—
- 1Shipments under €150 CIF value are exempt from customs duty
- 2VAT still applies — use IOSS for simplified collection
- 3IOSS registration allows collecting VAT at point of sale
NoteUS De Minimis$800 (non-CN) / $0 (CN-origin)Effective 2025-02-04
- 1Standard threshold: $800 per shipment for most origins
- 2EXCEPTION: Chinese-origin goods — de minimis eliminated (Executive Order 14195)
- 3All Chinese-origin shipments now subject to full duties regardless of value
InfoUK De Minimis£135 threshold—
- 1Shipments under £135 are exempt from customs duty
- 2VAT is collected at point of sale for goods under £135
- 3For goods over £135, VAT is collected at customs
Comparison
| DDP (Delivered Duty Paid) | DAP (Delivered at Place) | Self-filing customs declaration | |
|---|---|---|---|
| Pros |
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| Cons |
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| Best For | B2C sellers wanting premium customer experience | B2B sellers or low-value goods where buyer expects to handle customs | High-volume sellers with dedicated logistics team |
| Est. Cost | 10-20% higher shipping + duty advance | Standard shipping rates | €200-500/shipment for in-house team |
Common Mistakes
❌ Assuming de minimis applies to all goods — many categories (textiles, electronics) are excluded
💥 Consequence: Unexpected duty bills and customs delays
✅ Fix: Check product-specific exclusions before relying on de minimis
❌ Splitting shipments artificially to stay under threshold — this is customs fraud
💥 Consequence: Criminal penalties, seizure of goods, permanent import ban
✅ Fix: Never split shipments to avoid duties —Legitimate optimization only through legitimate consolidation
Seller Paths
Understand Threshold Impact on Pricing
- 1. Check destination country de minimis threshold
- 2. Calculate landed cost including duty and VAT
- 3. Compare DDP vs DAP pricing models
- 4. Set up threshold-based pricing rules in platform
Optimize Shipment Values
- 1. Group orders to stay under threshold where beneficial
- 2. Split high-value orders when cost-effective
- 3. Use bonded warehouse for threshold optimization
- 4. Document all threshold strategies for audit trail
Next Steps
Get a free compliance assessment
Continue →Related Tools
Related Questions
Sources
- • EU Customs Code — de minimis thresholds
- • UK HMRC — Import duty relief
- • US CBP — Section 321 shipments
- • Executive Order 14195 (China de minimis elimination)
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.