Duty & Tax De Minimis
Import thresholds for 150+ countries — the value below which shipments are exempt from duties and/or taxes.
The EU is removing its €150 duty de minimis threshold.
From 1 July the duty threshold is zero — every shipment into the EU is assessable, with a flat €3 applying to parcels declared below €150.
What is a duty & tax de minimis?
The de minimis threshold is the minimum declared value below which goods can be imported into a country without incurring customs duties and/or taxes — essentially a duty-free allowance for low-value shipments, designed to simplify customs processing and speed up cross-border clearance.
When a shipment's value falls below the threshold, it clears customs without duty or tax charges. When it's above, duties and/or taxes apply to the full shipment value — not just the amount exceeding the threshold.
Some countries set separate thresholds for duty and for tax (VAT/GST), and these can differ within the same market. In the EU, for example, a €22 VAT de minimis was removed in 2021, meaning VAT has applied from €0 since then — while the duty threshold remained at €150 until July 2026.
De minimis is particularly consequential in cross-border ecommerce, where individual shipment values are often low. It directly affects buyer landed cost, checkout conversion and customs clearance speed. As major markets remove their exemptions, merchants need to account for new duty costs in their pricing and checkout experience.
De minimis thresholds by country
Duty and tax (VAT/GST) thresholds for cross-border B2C shipments. Search by country or note. Figures are indicative and change — verify before relying on them.
| Country | Duty de minimis | Tax de minimis | Notes |
|---|---|---|---|
| 🇦🇱 Albania | — | — | |
| 🇩🇿 Algeria | 50,000 DZD | 50,000 DZD | |
| 🇦🇸 American Samoa | — | — | US territory. |
| 🇦🇩 Andorra | 220 EUR | — | |
| 🇦🇬 Antigua and Barbuda | — | — | |
| 🇦🇷 Argentina | — | — | |
| 🇦🇲 Armenia | 200 EUR | 200 EUR | |
| 🇦🇼 Aruba | — | — | |
| 🇦🇺 Australia | 1,000 AUD | — | GST (10%) applies from A$0 on all imports. Exception: if the seller's total annual sales to Australia are below A$75,000, GST registration isn't required and GST isn't collected at import. |
| 🇦🇹 Austria | 0 EUR | 0 EUR | See key changes → |
| 🇦🇿 Azerbaijan | — | — | |
| 🇧🇸 Bahamas | — | — | |
| 🇧🇭 Bahrain | 300 BHD | 300 BHD | |
| 🇧🇩 Bangladesh | 1,000 BDT | — | |
| 🇧🇧 Barbados | 200 BDS | 150 BDS | |
| 🇧🇾 Belarus | 22 EUR | 22 EUR | |
| 🇧🇪 Belgium | 0 EUR | 0 EUR | See key changes → |
| 🇧🇿 Belize | — | — | |
| 🇧🇯 Benin | 50 USD | 50 USD | |
| 🇧🇲 Bermuda | — | — | |
| 🇧🇴 Bolivia | — | — | |
| 🇧🇦 Bosnia and Herzegovina | 300 BAM | 300 BAM | |
| 🇧🇼 Botswana | — | — | |
| 🇧🇷 Brazil | — | — | Simplified 20% flat rate applies to all B2C imports. |
| 🇧🇳 Brunei | 400 BND | — | |
| 🇧🇬 Bulgaria | 0 EUR | 0 EUR | See key changes → |
| 🇧🇫 Burkina Faso | — | — | |
| 🇧🇮 Burundi | — | — | |
| 🇰🇭 Cambodia | 50 USD | 50 USD | |
| 🇨🇲 Cameroon | 400 USD | 400 USD | |
| 🇨🇦 Canada | 20 CAD | 20 CAD | One of the lowest thresholds among developed markets. |
| 🇮🇨 Canary Islands | 150 EUR | — | Spanish territory with special fiscal status; outside the standard EU VAT area. |
| 🇰🇾 Cayman Islands | — | — | |
| 🇨🇫 Central African Republic | 20 USD | — | |
| 🇹🇩 Chad | 20 USD | 20 USD | |
| 🇨🇱 Chile | 500 USD | — | |
| 🇨🇳 China | 50 CNY | 50 CNY | |
| 🇨🇴 Colombia | 200 USD | — | |
| 🇨🇬 Congo | 12 USD | 12 USD | |
| 🇨🇷 Costa Rica | 50 USD | 50 USD | |
| 🇭🇷 Croatia | 0 EUR | 0 EUR | See key changes → |
| 🇨🇼 Curaçao | 50 ANG | 50 ANG | |
| 🇨🇾 Cyprus | 0 EUR | 0 EUR | See key changes → |
| 🇨🇿 Czechia | 0 EUR | 0 EUR | See key changes → |
| 🇩🇰 Denmark | 0 EUR | 0 EUR | See key changes → |
| 🇩🇲 Dominica | 150 XCD | 150 XCD | |
| 🇩🇴 Dominican Republic | 200 USD | 200 USD | |
| 🇪🇨 Ecuador | 10 USD | — | |
| 🇪🇬 Egypt | — | — | |
| 🇸🇻 El Salvador | — | — | |
| 🇬🇶 Equatorial Guinea | 200 USD | — | |
| 🇪🇪 Estonia | 0 EUR | 0 EUR | See key changes → |
| 🇫🇴 Faroe Islands | 300 DKK | 300 DKK | |
| 🇫🇮 Finland | 0 EUR | 0 EUR | See key changes → |
| 🇫🇷 France | 0 EUR | 0 EUR | See key changes → |
| 🇬🇫 French Guiana | 0 EUR | 0 EUR | French overseas territory following EU customs rules. From 1 July 2026 the duty threshold is €0 — a flat €3 applies to parcels below €150. VAT applies from €0 (since 2021).See key changes → |
| 🇵🇫 French Polynesia | — | — | French collectivity; outside the EU customs territory. |
| 🇬🇦 Gabon | 10 USD | 10 USD | |
| 🇬🇲 Gambia | 100 USD | 100 USD | |
| 🇬🇪 Georgia | 300 GEL | — | |
| 🇩🇪 Germany | 0 EUR | 0 EUR | See key changes → |
| 🇬🇭 Ghana | 5 USD | — | |
| 🇬🇮 Gibraltar | — | — | British Overseas Territory; no sales tax. |
| 🇬🇩 Grenada | 20 XCD | — | |
| 🇬🇷 Greece | 0 EUR | 0 EUR | See key changes → |
| 🇬🇵 Guadeloupe | 0 EUR | 22 EUR | French overseas territory following EU customs rules. From 1 July 2026 the duty threshold is €0 — a flat €3 applies below €150. Tax de minimis €22 (local rate).See key changes → |
| 🇬🇺 Guam | — | — | US territory. |
| 🇬🇹 Guatemala | — | — | |
| 🇬🇬 Guernsey | 135 GBP | — | VAT always charged; Crown dependency. |
| 🇬🇼 Guinea-Bissau | 100 USD | 100 USD | |
| 🇬🇾 Guyana | — | — | |
| 🇭🇳 Honduras | — | — | |
| 🇭🇰 Hong Kong | — | — | Free port — no import duties or taxes on most goods. Exceptions: alcohol, tobacco and hydrocarbon oils. |
| 🇭🇺 Hungary | 0 EUR | 0 EUR | See key changes → |
| 🇮🇸 Iceland | — | — | |
| 🇮🇳 India | — | — | No effective threshold; most shipments are subject to IGST and customs duties. |
| 🇮🇩 Indonesia | 3 USD | — | |
| 🇮🇶 Iraq | — | — | |
| 🇮🇪 Ireland | 0 EUR | 0 EUR | See key changes → |
| 🇮🇲 Isle of Man | 135 GBP | — | VAT always charged; Crown dependency following UK customs rules. |
| 🇮🇱 Israel | 500 USD | 75 USD | |
| 🇮🇹 Italy | 0 EUR | 0 EUR | See key changes → |
| 🇨🇮 Ivory Coast | 20 USD | 20 USD | |
| 🇯🇲 Jamaica | 100 USD | 100 USD | |
| 🇯🇵 Japan | 10,000 JPY | 10,000 JPY | |
| 🇯🇪 Jersey | 135 GBP | 60 GBP | VAT (GST) applies above £60; Crown dependency. |
| 🇯🇴 Jordan | — | — | |
| 🇰🇿 Kazakhstan | 200 EUR | 200 EUR | EAEU member. |
| 🇰🇪 Kenya | — | — | |
| 🇰🇬 Kyrgyzstan | 200 EUR | 200 EUR | EAEU member. |
| 🇰🇼 Kuwait | — | — | |
| 🇱🇦 Laos | — | — | |
| 🇱🇻 Latvia | 0 EUR | 0 EUR | See key changes → |
| 🇱🇧 Lebanon | — | — | |
| 🇱🇸 Lesotho | — | — | |
| 🇱🇮 Liechtenstein | — | 62 CHF | Customs union with Switzerland; same rules apply. No duty de minimis. Combined duties and taxes below CHF 5 are not levied. The 62 CHF tax threshold is approximate (standard 8.1% VAT). |
| 🇱🇹 Lithuania | 0 EUR | 0 EUR | See key changes → |
| 🇱🇺 Luxembourg | 0 EUR | 0 EUR | See key changes → |
| 🇱🇰 Sri Lanka | 15,000 LKR | 10,000 LKR | |
| 🇲🇴 Macao | — | — | Separate customs territory from mainland China. |
| 🇲🇬 Madagascar | — | — | |
| 🇲🇻 Maldives | 6,000 MVR | — | |
| 🇲🇾 Malaysia | 500 MYR | — | |
| 🇲🇱 Mali | 20 USD | 20 USD | |
| 🇲🇹 Malta | 0 EUR | 0 EUR | See key changes → |
| 🇲🇶 Martinique | 0 EUR | 22 EUR | French overseas territory following EU customs rules. From 1 July 2026 the duty threshold is €0 — a flat €3 applies below €150. Tax de minimis €22 (local rate).See key changes → |
| 🇲🇷 Mauritania | 25 USD | 25 USD | |
| 🇲🇺 Mauritius | 500 MUR | 500 MUR | |
| 🇾🇹 Mayotte | 0 EUR | 0 EUR | French overseas territory following EU customs rules. From 1 July 2026 the duty threshold is €0 — a flat €3 applies below €150. VAT applies from €0 (since 2021).See key changes → |
| 🇲🇽 Mexico | — | — | |
| 🇲🇩 Moldova | 150 EUR | — | |
| 🇲🇨 Monaco | 0 EUR | 0 EUR | Customs union with France and the EU. From 1 July 2026 the duty threshold is €0 — a flat €3 applies below €150. VAT applies from €0 (since 2021).See key changes → |
| 🇲🇳 Mongolia | — | — | |
| 🇲🇪 Montenegro | 150 EUR | — | EU candidate country. |
| 🇲🇸 Montserrat | — | — | |
| 🇲🇦 Morocco | — | — | |
| 🇲🇿 Mozambique | 30 USD | 30 USD | |
| 🇲🇲 Myanmar | — | — | |
| 🇳🇦 Namibia | — | — | |
| 🇳🇱 Netherlands | 0 EUR | 0 EUR | See key changes → |
| 🇳🇨 New Caledonia | — | — | French collectivity; outside the EU customs territory. |
| 🇳🇿 New Zealand | 1,000 NZD | — | GST (15%) applies from NZ$0 on all imports. Exception: if the seller's total annual sales to New Zealand are below NZ$60,000, GST registration isn't required and GST isn't collected at import. |
| 🇳🇮 Nicaragua | — | — | |
| 🇳🇪 Niger | 20 USD | — | |
| 🇳🇬 Nigeria | 300 USD | 300 USD | |
| 🇲🇰 North Macedonia | 90 EUR | 22 EUR | |
| 🇲🇵 Northern Mariana Islands | — | — | US territory. |
| 🇳🇴 Norway | — | — | |
| 🇴🇲 Oman | — | — | |
| 🇵🇰 Pakistan | 1,000 PKR | 1,000 PKR | |
| 🇵🇼 Palau | — | — | |
| 🇵🇦 Panama | 100 USD | 100 USD | |
| 🇵🇬 Papua New Guinea | 250 PGK | 250 PGK | |
| 🇵🇾 Paraguay | 100 USD | — | |
| 🇵🇪 Peru | 200 USD | 200 USD | |
| 🇵🇭 Philippines | 10,000 PHP | 10,000 PHP | |
| 🇵🇱 Poland | 0 EUR | 0 EUR | See key changes → |
| 🇵🇹 Portugal | 0 EUR | 0 EUR | See key changes → |
| 🇵🇷 Puerto Rico | — | — | US territory. |
| 🇶🇦 Qatar | 1,000 QAR | — | |
| 🇷🇪 Réunion | 0 EUR | 22 EUR | French overseas territory following EU customs rules. From 1 July 2026 the duty threshold is €0 — a flat €3 applies below €150. Tax de minimis €22 (local rate).See key changes → |
| 🇷🇴 Romania | 0 EUR | 0 EUR | See key changes → |
| 🇷🇼 Rwanda | — | — | |
| 🇧🇱 Saint Barthélemy | — | — | French collectivity; outside the EU VAT territory. |
| 🇰🇳 Saint Kitts and Nevis | — | — | |
| 🇱🇨 Saint Lucia | — | — | |
| 🇲🇫 Saint Martin | — | — | French side; outside the EU VAT territory. |
| 🇵🇲 Saint Pierre and Miquelon | — | — | French collectivity; outside the EU customs territory. |
| 🇸🇲 San Marino | 22 EUR | — | Customs arrangement with Italy and the EU. |
| 🇸🇦 Saudi Arabia | 1,000 SAR | — | VAT (15%) assessed separately. |
| 🇸🇳 Senegal | 30 USD | — | |
| 🇷🇸 Serbia | 50 EUR | — | |
| 🇸🇨 Seychelles | — | — | |
| 🇸🇬 Singapore | 400 SGD | — | Duty-free on most goods (exceptions: alcohol, tobacco, vehicles, petroleum). GST (9%) applies from S$0. Overseas vendors must register for GST once global turnover exceeds S$1M and B2C sales into Singapore exceed S$100,000/year. |
| 🇸🇰 Slovakia | 0 EUR | 0 EUR | See key changes → |
| 🇸🇮 Slovenia | 0 EUR | 0 EUR | See key changes → |
| 🇿🇦 South Africa | — | — | |
| 🇰🇷 South Korea | 150 USD | 150 USD | |
| 🇪🇸 Spain | 0 EUR | 0 EUR | See key changes → |
| 🇸🇷 Suriname | — | — | |
| 🇸🇿 Eswatini (Swaziland) | — | — | |
| 🇸🇪 Sweden | 0 EUR | 0 EUR | See key changes → |
| 🇨🇭 Switzerland | — | 62 CHF | No duty de minimis. Combined duties and taxes below CHF 5 are not levied. The 62 CHF tax threshold is approximate — calculated at the standard 8.1% VAT rate; goods at the reduced 2.6% rate have a different effective threshold. |
| 🇹🇼 Taiwan | 2,000 TWD | 2,000 TWD | |
| 🇹🇿 Tanzania | — | — | |
| 🇹🇭 Thailand | 1,500 THB | — | |
| 🇹🇬 Togo | 400 USD | 400 USD | |
| 🇹🇹 Trinidad and Tobago | — | — | |
| 🇹🇳 Tunisia | — | — | |
| 🇹🇷 Turkey | — | — | |
| 🇹🇨 Turks & Caicos Islands | — | — | British Overseas Territory; no sales tax. |
| 🇺🇬 Uganda | — | — | |
| 🇺🇦 Ukraine | 150 EUR | — | |
| 🇦🇪 United Arab Emirates | 1,000 AED | — | VAT (5%) assessed separately. |
| 🇬🇧 United Kingdom | 135 GBP | — | VAT always charged from £0. Abolition planned 1 Oct 2028 —See key changes → |
| 🇺🇸 United States | Suspended | — | De minimis suspended 29 Aug 2025 (previously $800). All imports now dutiable.See key changes → |
| 🇺🇾 Uruguay | 1 USD | 1 USD | Effectively no de minimis. |
| 🇺🇿 Uzbekistan | 200 USD | 200 USD | |
| 🇻🇪 Venezuela | 100 USD | 100 USD | |
| 🇻🇳 Vietnam | 1,000,000 VND | — | |
| 🇻🇮 Virgin Islands (U.S.) | — | — | US territory. |
| 🇼🇫 Wallis and Futuna | 200 XPF | — | French collectivity; outside the EU customs territory. |
“—” indicates no defined threshold — duties and/or taxes apply from the first unit of value. “0” indicates a threshold explicitly set to zero. All values are in local currency and apply to B2C imports only. Subject to change. Last reviewed June 2026.
Key recent & upcoming changes
Three of the world's largest import markets have removed or announced the removal of their de minimis exemptions within a short window, fundamentally changing the economics of cross-border ecommerce.
The US suspended its $800 Section 321 de minimis exemption. All imports are now subject to customs duty assessment from the first dollar of declared value, ending one of the most generous regimes of any developed market.
The EU removed its €150 duty de minimis threshold. The new threshold is zero — all parcels are assessable. A flat €3 duty applies below €150; standard ad valorem rates apply above. VAT continues to apply from €0. Covers all 27 member states and French overseas territories.
The UK government announced on 23 June 2026 that it will abolish its £135 duty de minimis from 1 October 2028 — six months ahead of the originally planned March 2029 date. VAT already applies from £0; once removed, import duty will apply from the first pound of goods value.
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