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:
- 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
There are circumstances for certain countries where the de minimis rule is not as straightforward as other countries. The United States, for example, is straightforward when it comes to de minimis. The US de minimis threshold is notably generous at 800 USD, allowing duty-free and tax-free imports below this value. Conversely, countries like Australia and Russia have unique regulations that add complexity to the de minimis concept. For example, Australia's de minimis is 1,000 AUD, but sellers exceeding 75,000 AUD a year in sales into Australia must register and remit GST to Australia's tax authority instead of customs. Russia's de minimis combines a monetary threshold of 200 EUR with a weight limit of 31 kilos, necessitating the use of a customs broker for shipments that exceed these limits.
De minimis values by country
indicates there are special rules or restrictions for this country explained below this table.
A de minimis value of 0 means that all items, regardless of value, are subject to duty/tax.
Country | ISO | Duty de minimis | Tax de minimis |
---|---|---|---|
Afghanistan | AF | 0 USD | 0 USD |
Åland Islands | AX | 0 USD | 0 USD |
Albania | AL | 100 USD | 100 USD |
Algeria | DZ | 50000 DZD | 50000 DZD |
American Samoa | AS | 0 USD | 0 USD |
Andorra | AD | 220 EUR | 0 EUR |
Angola | AO | 100 USD | 100 USD |
Anguilla | AI | 0 XCD | 0 XCD |
Antigua & Barbuda | AG | 0 USD | 0 USD |
Argentina | AR | 0 USD | 0 USD |
Armenia | AM | 300 USD | 300 USD |
Aruba | AW | 0 USD | 0 USD |
Australia | AU | 1000 AUD | 1000 AUD |
Austria | AT | 150 EUR | 0 EUR |
Azerbaijan | AZ | 0 USD | 0 USD |
Bahamas | BS | 0 USD | 0 USD |
Bahrain | BH | 300 BHD | 300 BHD |
Bangladesh | BD | 1000 BDT | 0 BDT |
Barbados | BB | 0 BBD | 0 BBD |
Belarus | BY | 22 EUR | 22 EUR |
Belgium | BE | 150 EUR | 0 EUR |
Belize | BZ | 0 BZD | 0 BZD |
Benin | BJ | 50 USD | 50 USD |
Bermuda | BM | 0 BMD | 0 BMD |
Bhutan | BT | 0 INR | 0 INR |
Bolivia | BO | 0 USD | 0 USD |
Bonaire, St.Eustatius & Saba | BQ | 100 USD | 100 USD |
Bosnia & Herzegovina | BA | 300 KM | 300 KM |
Botswana | BW | 0 BWP | 0 BWP |
Brazil | BR | 0 BRL | 0 BRL |
Brunei Darussalam | BN | 0 BND | 0 BND |
Bulgaria | BG | 150 EUR | 0 EUR |
Burkina Faso | BF | 0 USD | 0 USD |
Burundi | BI | 0 USD | 0 USD |
Cambodia | KH | 50 USD | 50 USD |
Cameroon | CM | 400 USD | 400 USD |
Canada | CA | 20 CAD | 20 CAD |
Cape Verde | CV | 200 USD | 200 USD |
Cayman Islands | KY | 0 USD | 0 USD |
Central African Republic | CF | 20 USD | 0 USD |
Chad | TD | 20 USD | 20 USD |
Chile | CL | 41 USD | 41 USD |
China, People's Republic of | CN | 0 CNY | 0 CNY |
Colombia | CO | 200 USD | 0 USD |
Comoros | KM | 0 USD | 0 USD |
Congo | CG | 12 USD | 12 USD |
Congo, Democratic Republic of the | CD | 0 USD | 0 USD |
Cook Islands | CK | 0 NZD | 0 NZD |
Costa Rica | CR | 50 USD | 50 USD |
Croatia | HR | 150 EUR | 0 EUR |
Cuba | CU | 0 USD | 0 USD |
Curaçao | CW | 50 ANG | 50 ANG |
Cyprus | CY | 150 EUR | 0 EUR |
Czech Republic | CZ | 150 EUR | 0 EUR |
Denmark | DK | 150 EUR | 0 EUR |
Djibouti | DJ | 0 DJF | 0 DJF |
Dominica | DM | 0 USD | 0 USD |
Dominican Republic | DO | 200 USD | 200 USD |
Ecuador | EC | 10 USD | 0 USD |
Egypt | EG | 0 EGP | 0 EGP |
El Salvador | SV | 0 USD | 0 USD |
Equatorial Guinea | GQ | 200 USD | 0 USD |
Eritrea | ER | 100 USD | 0 USD |
Estonia | EE | 150 EUR | 0 EUR |
Ethiopia | ET | 25 EUR | 25 EUR |
Falkland Islands (Malvinas) | FK | 0 USD | 0 USD |
Faroe Islands (Denmark) | FO | 300 DKK | 300 DKK |
Fiji | FJ | 1000 FJD | 1000 FJD |
Finland | FI | 150 EUR | 0 EUR |
France | FR | 150 EUR | 0 EUR |
French Guiana | GF | 150 EUR | 0 EUR |
French Polynesia (Tahiti) | PF | 0 USD | 0 USD |
French Southern Territories | TF | 0 USD | 0 USD |
Gabon | GA | 10 USD | 10 USD |
Gambia | GM | 100 USD | 100 USD |
Georgia | GE | 300 GEL | 0 GEL |
Germany | DE | 150 EUR | 0 EUR |
Ghana | GH | 5 USD | 0 USD |
Gibraltar | GI | 0 USD | 0 USD |
Greece | GR | 150 EUR | 0 EUR |
Greenland (Denmark) | GL | 80 DKK | 80 DKK |
Grenada | GD | 20 XCD | 0 XCD |
Guadeloupe | GP | 150 EUR | 0 EUR |
Guam | GU | 0 USD | 0 USD |
Guatemala | GT | 0 USD | 0 USD |
Guernsey | GG | 0 EUR | 0 EUR |
Guinea | GN | 15 USD | 15 USD |
Guinea-Bissau | GW | 100 USD | 0 USD |
Guyana | GY | 0 USD | 0 USD |
Haiti | HT | 0 USD | 0 USD |
Honduras | HN | 0 USD | 0 USD |
Hong Kong | HK | 0 USD | 0 USD |
Hungary | HU | 150 EUR | 0 EUR |
Iceland | IS | 0 ISK | 0 ISK |
India | IN | 0 INR | 0 INR |
Indonesia | ID | 3 USD | 0 USD |
Iran | IR | 50 USD | 50 USD |
Iraq | IQ | 0 USD | 0 USD |
Ireland | IE | 150 EUR | 0 EUR |
Isle of Man | IM | 135 GBP | 15 GBP |
Israel | IL | 500 USD | 75 USD |
Italy | IT | 150 EUR | 0 EUR |
Ivory Coast | CI | 20 USD | 20 USD |
Jamaica | JM | 100 USD | 0 USD |
Japan | JP | 10000 JPY | 10000 JPY |
Jersey | JE | 0 GBP | 0 GBP |
Jordan | JO | 100 JOD | 0 JOD |
Kazakhstan | KZ | 200 EUR | 200 EUR |
Kenya | KE | 0 USD | 0 USD |
Kiribati | KI | 0 USD | 0 USD |
Korea, Democratic People's Republic of | KP | 0 USD | 0 USD |
Korea, The Republic of | KR | 150 USD | 150 USD |
Kuwait | KW | 100 KWD | 0 KWD |
Kyrgyzstan | KG | 120 USD | 120 USD |
Laos | LA | 0 LAK | 0 LAK |
Latvia | LV | 150 EUR | 0 EUR |
Lebanon | LB | 0 USD | 0 USD |
Lesotho | LS | 0 USD | 0 USD |
Liberia | LR | 0 USD | 0 USD |
Libya | LY | 0 USD | 0 USD |
Liechtenstein | LI | 0 CHF | 0 CHF |
Lithuania | LT | 150 EUR | 0 EUR |
Luxembourg | LU | 150 EUR | 0 EUR |
Macau | MO | 0 MOP | 0 MOP |
Macedonia | MK | 22 EUR | 22 EUR |
Madagascar | MG | 20 USD | 20 USD |
Malawi | MW | 0 MWK | 0 MWK |
Malaysia | MY | 500 MYR | 500 MYR |
Maldives | MV | 6000 MVR | 0 MVR |
Mali | ML | 20 USD | 20 USD |
Malta | MT | 150 EUR | 0 EUR |
Marshall Islands | MH | 0 USD | 0 USD |
Martinique | MQ | 150 EUR | 0 EUR |
Mauritania | MR | 25 USD | 25 USD |
Mauritius | MU | 500 MUR | 500 MUR |
Mayotte | YT | 150 EUR | 0 EUR |
Mexico | MX | 1000 USD | 50 USD |
Micronesia, Federated States of | FM | 0 USD | 0 USD |
Moldova | MD | 300 EUR | 300 EUR |
Monaco | MC | 150 EUR | 22 EUR |
Mongolia | MN | 0 MNT | 0 MNT |
Montenegro | ME | 75 EUR | 0 EUR |
Montserrat | MS | 0 USD | 0 USD |
Morocco | MA | 30 USD | 30 USD |
Mozambique | MZ | 30 USD | 30 USD |
Myanmar | MM | 0 USD | 0 USD |
Namibia | NA | 0 USD | 0 USD |
Nauru, Republic Of | NR | 0 USD | 0 USD |
Nepal | NP | 0 NPR | 0 NPR |
Netherlands | NL | 150 EUR | 0 EUR |
New Caledonia | NC | 0 USD | 0 USD |
New Zealand | NZ | 1000 NZD | 1000 NZD |
Nicaragua | NI | 0 NIO | 0 NIO |
Niger | NE | 20 USD | 0 USD |
Nigeria | NG | 0 USD | 0 USD |
Niue Island | NU | 0 USD | 0 USD |
Norfolk Island | NF | 50 USD | 0 USD |
Northern Mariana Islands | MP | 0 USD | 0 USD |
Norway | NO | 350 NOK | 350 NOK |
Oman | OM | 0 USD | 0 USD |
Pakistan | PK | 0 USD | 0 USD |
Palau | PW | 0 USD | 0 USD |
Palestine | PS | 0 EGP | 0 EGP |
Panama | PA | 100 PAB | 100 PAB |
Papua New Guinea | PG | 250 PGK | 250 PGK |
Paraguay | PY | 20 USD | 20 USD |
Peru | PE | 200 USD | 200 USD |
Philippines | PH | 10000 PHP | 10000 PHP |
Pitcairn | PN | 0 USD | 0 USD |
Poland | PL | 150 EUR | 0 EUR |
Portugal | PT | 150 EUR | 0 EUR |
Puerto Rico | PR | 800 USD | 0 USD |
Qatar | QA | 0 QAR | 0 QAR |
Reunion | RE | 150 EUR | 22 EUR |
Romania | RO | 150 EUR | 0 EUR |
Russia | RU | 200 EUR | 200 EUR |
Rwanda | RW | 0 USD | 0 USD |
Saint Helena | SH | 0 USD | 0 USD |
Saint Pierre & Miquelon | PM | 0 USD | 0 USD |
Samoa | WS | 0 SDG | 0 SDG |
San Marino | SM | 22 EUR | 0 EUR |
Sao Tome & Principe | ST | 0 USD | 0 USD |
Saudi Arabia | SA | 1000 SAR | 0 USD |
Senegal | SN | 30 USD | 0 USD |
Serbia | RS | 0 RSD | 0 RSD |
Seychelles | SC | 0 SCR | 0 SCR |
Sierra Leone | SL | 0 USD | 0 USD |
Singapore | SG | 400 SGD | 400 SGD |
Sint Maarten | SX | 100 USD | 0 USD |
Slovakia | SK | 150 EUR | 0 EUR |
Slovenia | SI | 150 EUR | 0 EUR |
Solomon Islands | SB | 0 USD | 0 USD |
Somalia | SO | 0 USD | 0 USD |
South Africa | ZA | 0 ZAR | 0 ZAR |
South Sudan | SS | 0 USD | 0 USD |
Spain | ES | 150 EUR | 0 EUR |
Sri Lanka | LK | 0 LKR | 0 LKR |
St. Barthelemy | BL | 0 EUR | 0 EUR |
St. Kitts and Nevis | KN | 0 USD | 0 USD |
St. Lucia | LC | 0 USD | 0 USD |
St. Martin | MF | 150 EUR | 0 EUR |
St. Vincent | VC | 0 XCD | 0 XCD |
Sudan | SD | 0 USD | 0 USD |
Suriname | SR | 0 XCD | 0 XCD |
Svalbard | SJ | 0 USD | 0 USD |
Swaziland | SZ | 0 USD | 0 USD |
Sweden | SE | 1800 SEK | 0 SEK |
Switzerland | CH | 0 CHF | 0 CHF |
Syria | SY | 50 SYP | 0 SYP |
Taiwan | TW | 2000 TWD | 2000 TWD |
Tajikistan | TJ | 0 USD | 0 USD |
Tanzania | TZ | 0 TZS | 0 TZS |
Thailand | TH | 1500 THB | 1500 THB |
Timor-Leste | TL | 0 USD | 0 USD |
Togo | TG | 400 USD | 400 USD |
Tokelau | TK | 0 USD | 0 USD |
Tonga | TO | 0 USD | 0 USD |
Trinidad and Tobago | TT | 0 TTD | 0 TTD |
Tunisia | TN | 0 TND | 0 TND |
Turkey | TR | 0 EUR | 0 EUR |
Turkmenistan | TM | 0 USD | 0 USD |
Turks and Caicos Islands | TC | 0 USD | 0 USD |
Tuvalu | TV | 0 USD | 0 USD |
Uganda | UG | 0 USD | 0 USD |
Ukraine | UA | 150 EUR | 0 EUR |
United Arab Emirates | AE | 1000 AED | 0 AED |
United Kingdom | GB | 135 GBP | 0 GBP |
United States Minor Outlying Islands | UM | 0 USD | 0 USD |
United States | US | 800 USD | Varies |
Uruguay | UY | 1 USD | 1 USD |
Uzbekistan | UZ | 1000 USD | 1000 USD |
Vanuatu | VU | 0 USD | 0 USD |
Vatican City | VA | 0 EUR | 0 EUR |
Venezuela | VE | 100 USD | 100 USD |
Vietnam | VN | 1000000 VND | 0 VND |
Virgin Islands (British) | VG | 0 USD | 0 USD |
Virgin Islands (U.S.) | VI | 0 USD | 0 USD |
Wallis and Futuna | WF | 200 XPF | 0 XPF |
Western Sahara | EH | 0 USD | 0 USD |
Yemen | YE | 0 YER | 0 YER |
Zambia | ZM | 50 USD | 50 USD |
Zimbabwe | ZW | 10 USD | 10 USD |
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:
- Tax de minimis: 20 CAD
- Applied to the product value plus duty
- Duty de minimis: 20 CAD
- Applied to the FOB value of the goods
Courier shipments between the US and Mexico:
- Tax de minimis: 40 CAD
- Applied to the product value plus duty
- Duty de minimis: 150 CAD
- Applied to the FOB value of the goods
Postal shipments between the US and Mexico:
- Tax de minimis: 20 CAD
- Applied to the product value plus duty
- Duty de minimis: 20 CAD
- Applied to the FOB value of the goods
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.
Quatar’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.
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.