Learn about de minimis values and rules by country.
The term "de minimis" refers to a value threshold below which imported goods are exempt from customs duties and/or taxes. This threshold varies significantly across countries and plays a crucial role in international trade, especially in the ecommerce sector. Understanding de minimis values is vital for navigating customs regulations effectively, optimizing shipping strategies, and ensuring transparent pricing for consumers.
De minimis values benefit ecommerce/business-to-consumer (B2C) orders because they are typically low value, so they won't be charged duty or tax. When a de minimis value is set, it provides faster clearance and more opportunity to sell into various markets competitively.
Countries that are members of the European Union and use the Euro share the same de minimis thresholds and follow these rules:
Duty is exempt when the goods in a shipment are valued below or at 150 EUR.
VAT is always charged, regardless of the value of goods.
Both duty and VAT are due for a shipment of goods valued over 150 EUR.
Special de minimis rules
De minimis varies by country—and in some cases has been suspended. As of August 29, 2025, the United States has suspended duty-free de minimis treatment, so there is no $800 threshold; imports of any value are now subject to applicable duties, taxes, and fees.
Australia still applies a customs de minimis of AUD 1,000 at the border, but since 2018 it uses a vendor-collection model for GST on low-value goods (≤ AUD 1,000): overseas sellers, platforms, or re-deliverers with AUD 75,000+ in Australian GST turnover must register, charge 10% GST at checkout, and remit to the ATO (border collection continues for goods > AUD 1,000).
Russia (EAEU) applies a de minimis of €200 and 31 kg per consignment for goods for personal use sent by international mail or delivered by carrier; shipments above these limits owe duties/taxes and face additional formalities (often requiring a full customs declaration).
See the special rules below for countries marked with a in the table above:
Australia
Australia’s de minimis is technically 1,000 AUD; however, if you sell over 75,000 AUD a year into Australia, you are required to register/remit GST and not via the customs clearance process. Read the Australia country guide.
Brazil
Brazil’s duty and tax de minimis is 50 USD for postal shipments between individuals. Read the Brazil country guide.
Canada
Canada's duty and tax de minimis values are different for each shipment type (Standard, courier shipments between the US and Mexico, and postal shipments between the US and Mexico). Those values are as follows:
China does not have a de minimis for ecommerce/courier shipments, which means duty and tax fees are charged on all ecommerce imports. Personal consumption imports have a duty and tax de minimis of 50.00 CNY, which means duty and tax will only be charged on personal imports with a CIF value over 50.00 CNY. Any personal shipments with a order value less than 50.00 CNY will be considered a duty and tax-free import. Read the China country guide.
Colombia
Although Colombia's tax de minimis is 0, the tax de
minimis for personal shipments from the United States to Colombia is 200 USD.
Hong Kong
Hong Kong does not charge duty and tax. Read the Hong Kong country guide.
Japan
The duty and tax de minimis do not apply to certain products originating from Japan, so they receive preferential treatment. However, the products must meet specific qualifications. Read the Japan country guide.
Jersey
The de minimis values only apply to B2C shipments.
Korea, the Republic of
The de minimis for shipments from the United States and Puerto Rico is 200 USD, but 150 USD for shipments from the rest of the world. Read the South Korea country guide.
Liechtenstein
Liechtenstein waives all duty on the order if
the amount of duty payable is under 5 CHF or all the VAT on the order if the VAT
payable is under 5 CHF. For example, if the amount of VAT payable is under 5 CHF
but the amount of duty payable is over 5 CHF, then all VAT is waived but duty still
applies.
Macau
Macau does not charge duty and tax.
New Zealand
New Zealand’s de minimis is technically 1,000 NZD; however, if you sell over 60,000 NZD a year into New Zealand, you are required to register/remit GST and not via the customs clearance process. Read the New Zealand country guide.
Norway
Under Norway’s VOEC scheme,
if you sell over 50,000 NOK a year into Norway, you are required to register and
remit VAT on any shipment where all items are valued at or less than 3,000 NOK,
but not via the customs clearance process. The VAT is remitted to the tax authority
quarterly by the registered sender. Under the scheme, the VAT de minimis is 0 and
there is no duty at all. Outside of the scheme, the VAT and duty de minimis values
are both 350 NOK. Read the Norway tax guide.
Qatar
Qatar's duty and tax de minimis is 0 QAR for non-personal
shipments and 1,000 QAR for personal shipments.
Russia
Russia’s de minimis threshold of 200 EUR is accompanied by a weight threshold of 31kg and when either or both are exceeded, the shipment is no longer a low-value personal shipment and the importer must hire a broker to clear it. Read the Russia country guide.
Singapore
Although Singapore's de minimis is 400 SGD, if you sell 100k SGD (cost of goods only) worth of low-value goods into Singapore within a 12-month period or you sell, or expect to sell, more than 1M SGD (CIF) globally within a 12-month period must a register, collect, and remit GST on all orders into Singapore. Read the Singapore country guide.
How does Zonos source information on the de minimis values by country?
Zonos uses data from a variety of sources, including government websites, trade organizations, and more. We also have a Decoder team dedicated to managing global trade and staying up to date on the latest industry information.
De minimis values
De minimis values
Learn about de minimis values and rules by country.The term "de minimis" refers to a value threshold below which imported goods are exempt from customs duties and/or taxes. This threshold varies significantly across countries and plays a crucial role in international trade, especially in the ecommerce sector. Understanding de minimis values is vital for navigating customs regulations effectively, optimizing shipping strategies, and ensuring transparent pricing for consumers.
De minimis values benefit ecommerce/business-to-consumer (B2C) orders because they are typically low value, so they won't be charged duty or tax. When a de minimis value is set, it provides faster clearance and more opportunity to sell into various markets competitively.
Unique de minimis circumstances
EU countries
Countries that are members of the European Union and use the Euro share the same de minimis thresholds and follow these rules:
Special de minimis rules
De minimis varies by country—and in some cases has been suspended. As of August 29, 2025, the United States has suspended duty-free de minimis treatment, so there is no $800 threshold; imports of any value are now subject to applicable duties, taxes, and fees. Australia still applies a customs de minimis of AUD 1,000 at the border, but since 2018 it uses a vendor-collection model for GST on low-value goods (≤ AUD 1,000): overseas sellers, platforms, or re-deliverers with AUD 75,000+ in Australian GST turnover must register, charge 10% GST at checkout, and remit to the ATO (border collection continues for goods > AUD 1,000). Russia (EAEU) applies a de minimis of €200 and 31 kg per consignment for goods for personal use sent by international mail or delivered by carrier; shipments above these limits owe duties/taxes and face additional formalities (often requiring a full customs declaration).
De minimis values by country
Countries with special rules
See the special rules below for countries marked with a
in the table above:
Australia’s de minimis is technically 1,000 AUD; however, if you sell over 75,000 AUD a year into Australia, you are required to register/remit GST and not via the customs clearance process. Read the Australia country guide.
Brazil’s duty and tax de minimis is 50 USD for postal shipments between individuals. Read the Brazil country guide.
Canada's duty and tax de minimis values are different for each shipment type (Standard, courier shipments between the US and Mexico, and postal shipments between the US and Mexico). Those values are as follows:
Standard:
Courier shipments between the US and Mexico:
Postal shipments between the US and Mexico:
Read the Canada country guide.
China does not have a de minimis for ecommerce/courier shipments, which means duty and tax fees are charged on all ecommerce imports. Personal consumption imports have a duty and tax de minimis of 50.00 CNY, which means duty and tax will only be charged on personal imports with a CIF value over 50.00 CNY. Any personal shipments with a order value less than 50.00 CNY will be considered a duty and tax-free import. Read the China country guide.
Although Colombia's tax de minimis is 0, the tax de minimis for personal shipments from the United States to Colombia is 200 USD.
Hong Kong does not charge duty and tax. Read the Hong Kong country guide.
The duty and tax de minimis do not apply to certain products originating from Japan, so they receive preferential treatment. However, the products must meet specific qualifications. Read the Japan country guide.
The de minimis values only apply to B2C shipments.
The de minimis for shipments from the United States and Puerto Rico is 200 USD, but 150 USD for shipments from the rest of the world. Read the South Korea country guide.
Liechtenstein waives all duty on the order if the amount of duty payable is under 5 CHF or all the VAT on the order if the VAT payable is under 5 CHF. For example, if the amount of VAT payable is under 5 CHF but the amount of duty payable is over 5 CHF, then all VAT is waived but duty still applies.
Macau does not charge duty and tax.
New Zealand’s de minimis is technically 1,000 NZD; however, if you sell over 60,000 NZD a year into New Zealand, you are required to register/remit GST and not via the customs clearance process. Read the New Zealand country guide.
Under Norway’s VOEC scheme, if you sell over 50,000 NOK a year into Norway, you are required to register and remit VAT on any shipment where all items are valued at or less than 3,000 NOK, but not via the customs clearance process. The VAT is remitted to the tax authority quarterly by the registered sender. Under the scheme, the VAT de minimis is 0 and there is no duty at all. Outside of the scheme, the VAT and duty de minimis values are both 350 NOK. Read the Norway tax guide.
Qatar's duty and tax de minimis is 0 QAR for non-personal shipments and 1,000 QAR for personal shipments.
Russia’s de minimis threshold of 200 EUR is accompanied by a weight threshold of 31kg and when either or both are exceeded, the shipment is no longer a low-value personal shipment and the importer must hire a broker to clear it. Read the Russia country guide.
Although Singapore's de minimis is 400 SGD, if you sell 100k SGD (cost of goods only) worth of low-value goods into Singapore within a 12-month period or you sell, or expect to sell, more than 1M SGD (CIF) globally within a 12-month period must a register, collect, and remit GST on all orders into Singapore. Read the Singapore country guide.
Svalbard does not charge duty and tax.
Frequently asked questions
How does Zonos source information on the de minimis values by country?
Zonos uses data from a variety of sources, including government websites, trade organizations, and more. We also have a Decoder team dedicated to managing global trade and staying up to date on the latest industry information.
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