What is the de minimis threshold for import duty?
Last updated: 2026-08-01·Verified: 2026-08-01
📋 Direct Answer
De 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.
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InfoEU De Minimis€150 thresholdN/A
- 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 thresholdN/A
- 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
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- • 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.