De Minimis

De minimis (Latin for “about minimal things”) refers to the value threshold below which imported goods enter a country duty-free and tax-free. Shipments under this threshold clear customs with minimal paperwork.

De Minimis by Country

Note: Thresholds change. Always verify current rates.

How De Minimis Works

Below threshold:

• No customs duties
• No import taxes (in some countries)
• Simplified customs clearance
• Faster delivery

Above threshold:

• Duties calculated on full value
• Import taxes apply
• Formal customs entry required
• Possible delays for clearance

US $800 De Minimis

The US has one of the highest de minimis thresholds, which means:

• Most consumer e-commerce shipments enter duty-free
• No formal customs entry needed
• Faster clearance times
• Lower costs for international sellers

Exclusions:

• Goods subject to quotas
• Certain textiles and apparel
• Products requiring inspection (FDA, USDA)
• Items from sanctioned countries

Strategic Use of De Minimis

For E-commerce Sellers:

• Price products to stay under threshold
• Ship individual orders vs. bulk
• Position inventory in-country for larger orders

For Buyers:

• Split large orders into multiple shipments
• Understand when duties will apply
• Factor duties into price comparisons

De Minimis vs. Formal Entry

Common Issues

1. Incorrect valuation - Customs uses transaction value
2. Shipping included - Some countries include shipping in value
3. Gifts not exempt - Commercial rules still apply
4. Consolidated shipments - Total value counts, not per-item
5. Penalties - Intentional undervaluation is fraud