What is de minimis?
Learn what de minimis is, and how it may impact where you ship.
The de minimis threshold is the value below which imported goods can enter a country without incurring duties or taxes. It’s essentially a “duty-free allowance” for low-value shipments, designed to simplify customs processing and speed up cross-border ecommerce.
How it works
- If the declared value is below the de minimis threshold, no import duty or tax is charged.
- If the value is above the threshold, duties and/or taxes apply to the full shipment (not just the excess amount).
- Each country sets its own threshold, and it may differ for duty and other taxes (like VAT/GST).
- Simplified customs clearance processes may exist if the shipment is below the de minimis.
Examples
- European Union: De minimis for duties is €150, but VAT applies to all imports, even under €150.
- Australia: Goods under AUD $1,000 are free of duty and GST (though low-value GST rules can apply when sellers collect tax at checkout).
- Canada: Threshold is CAD $20 for most shipments (low compared to other countries).
Dutify will always respect any de minimis rules when calculating landed cost.
Updated 10 days ago