What is a de minimis threshold?

The declared value below which imported goods clear customs without paying duty, and in many countries without paying tax. Below the line the parcel moves through informal clearance with no customs charges; above it the importer pays duty, tax and usually a broker or carrier handling fee on top.

Did the US really eliminate de minimis in 2025?

Effective August 29, 2025, the United States suspended duty-free de minimis treatment under Section 321 for covered shipments from all countries. The entry procedure, applicable duty and exceptions depend on the goods and shipping method; a formal consumption entry is not required for every shipment. Brands shipping from China and other low-cost origins felt it first; every cross-border seller into the US now has to price duty into checkout or hold stock in-country.

How accurate is this data?

Values are reviewed against published customs guidance for each country and updated when policy changes, but de minimis rules move often. For shipments of material value, or anything tied to a contract, confirm with the destination customs authority or a licensed broker.

Does de minimis include shipping cost?

It depends on the country. Most test the goods value alone (FOB); some include freight and insurance (CIF). When your order value sits near the threshold, treat it as applying to landed value so the customer is never surprised.

Why do some countries show a duty threshold and a zero tax threshold?

Because they charge VAT or GST from the first unit of value while waiving duty below a limit. Duty relief and VAT or GST collection are separate rules. The EU abolished its EUR 22 import VAT exemption in July 2021 and its general EUR 150 duty exemption in July 2026. Checkout tax obligations depend on the seller, platform, shipment and registration rules.

How do I plan around de minimis as a cross-border DTC brand?

Use the threshold to set AOV and free-shipping bands, decide DDP or DDU per market, and work out when a market's volume justifies in-country fulfillment. Brands shipping meaningful volume into one market almost always come out ahead with a local 3PL once duty and tax are in the landed cost.

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De minimis by country: the duty and tax limits your shipments clear under

De minimis is the declared value below which an import clears customs without duty, and often without tax. Every country sets its own line, and the line decides your landed cost, your DDP or DDU choice and whether a market is worth an in-country warehouse. Search 220 markets below; each card shows the duty threshold and the tax threshold side by side.

Search a country How to use the numbers

220countries and territories
2thresholds per market, duty and tax
Aug 2025US threshold cut from USD 800 to zero
Freeno account, no email gate

The lookup

Duty and tax thresholds by country

Type part of a country name. A green mark means the market clears duty-free below a threshold; a grey one means every import pays from the first dollar.

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220 of 220 countries

EU rules reviewed October 24, 2026. Covered low-value distance sales now attract a temporary EUR 3 customs duty per tariff item, with exceptions; the former EUR 150 duty exemption is gone. VAT has no general EUR 22 low-value exemption. Sources: European Commission current customs guidance and EU import VAT guidance. US CBP de minimis guidance. Other market values are legacy references pending country-by-country verification.

Scroll inside the list for more countries, or type a name to jump straight to it.

The US dropped its de minimis to zero on 29 August 2025. Section 321 duty-free treatment is suspended for covered shipments. Entry procedures, duty rates and exceptions vary; not every shipment requires formal consumption entry. If you sell into the US from abroad, price duty into checkout (DDP) or hold inventory in a US 3PL.

How brands use the numbers

Three decisions the threshold drives

Set AOV against the lineCheck the current relief rules for each destination and shipping method before setting bundle values. The EU no longer has the general EUR 150 duty exemption, and tax, customs fees and product exceptions can still apply below a duty threshold.
Choose DDP or DDU per marketLow or zero thresholds (most of Europe, Japan, the US since August 2025) push you toward DDP, collecting duty and tax at checkout so delivery is clean. High thresholds leave DDU workable.
Decide when to go in-countryOnce a market has real volume and a near-zero threshold, a local 3PL beats cross-border on landed cost and on delivery time. The threshold tells you which markets to model first.

Returns re-trigger duty. A parcel coming back across the border is a new import unless it moves under a returned-goods relief process. If a market has a low threshold and a meaningful return rate, design the returns workflow (local returns address, consolidated re-export) before you launch.

Reading the cards

What the two numbers mean

Two thresholds per marketMost countries publish a value below which no duty is charged and a second, often lower, value below which no VAT or sales tax is charged. The EU clears duty under EUR 150 but charges VAT from the first euro; the UK clears duty under GBP 135 and collects VAT at checkout. Both numbers are shown for every market.
Declared value, sometimes landed valueMost customs authorities test the threshold against the goods value (FOB), a few against goods plus freight and insurance (CIF). When a shipment is close to the line, assume landed value counts.
What the threshold does not coverAlcohol, tobacco, food, supplements, agricultural goods and restricted categories are usually excluded whatever the value, and many countries exclude commercial (B2B) shipments entirely. Confirm HS-code rules with a customs broker before you rely on the number.

Questions

De minimis FAQ

What is a de minimis threshold?: The declared value below which imported goods clear customs without paying duty, and in many countries without paying tax. Below the line the parcel moves through informal clearance with no customs charges; above it the importer pays duty, tax and usually a broker or carrier handling fee on top.
Did the US really eliminate de minimis in 2025?: Effective August 29, 2025, the United States suspended duty-free de minimis treatment under Section 321 for covered shipments from all countries. The entry procedure, applicable duty and exceptions depend on the goods and shipping method; a formal consumption entry is not required for every shipment. Brands shipping from China and other low-cost origins felt it first; every cross-border seller into the US now has to price duty into checkout or hold stock in-country.
How accurate is this data?: Values are reviewed against published customs guidance for each country and updated when policy changes, but de minimis rules move often. For shipments of material value, or anything tied to a contract, confirm with the destination customs authority or a licensed broker.
Does de minimis include shipping cost?: It depends on the country. Most test the goods value alone (FOB); some include freight and insurance (CIF). When your order value sits near the threshold, treat it as applying to landed value so the customer is never surprised.
Why do some countries show a duty threshold and a zero tax threshold?: Because they charge VAT or GST from the first unit of value while waiving duty below a limit. Duty relief and VAT or GST collection are separate rules. The EU abolished its EUR 22 import VAT exemption in July 2021 and its general EUR 150 duty exemption in July 2026. Checkout tax obligations depend on the seller, platform, shipment and registration rules.
How do I plan around de minimis as a cross-border DTC brand?: Use the threshold to set AOV and free-shipping bands, decide DDP or DDU per market, and work out when a market's volume justifies in-country fulfillment. Brands shipping meaningful volume into one market almost always come out ahead with a local 3PL once duty and tax are in the landed cost.

3PL Hub is not a customs authority. This lookup is a planning reference compiled from public customs publications. For binding rulings or shipments tied to a contract, work with a licensed customs broker.

Modeling cross-border duties

Move inventory to where the threshold hurts least

3PL Hub matches brands with fulfillment providers from a directory of 5,400+, commission-free, in the US, Canada, the UK, the EU and Australia. Shifting to in-country fulfillment, choosing DDP or DDU, or rebuilding a customs strategy after the 2025 US change: get a shortlist, or book a 30-minute call to scope it.

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De minimis by country: the duty and tax limits your shipments clear under

Duty and tax thresholds by country

Three decisions the threshold drives

What the two numbers mean

De minimis FAQ

Move inventory to where the threshold hurts least

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De minimis by country: the duty and tax limits your shipments clear under

Duty and tax thresholds by country

Three decisions the threshold drives

What the two numbers mean

De minimis FAQ

Related tools and guides

Move inventory to where the threshold hurts least

Ready to shortlist 3PLs?

The 3PL newsletter, every two weeks

For brands

For 3PLs

3PLs by channel

3PLs by industry

Company