De minimis thresholds by country
Current duty-free and tax-free import thresholds for every major market, with the 2025 US suspension and the 2026 EU changes, dated and sourced.
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| Country | Duty-free below | Tax-free below | Import tax | What to know |
|---|---|---|---|---|
| United States | No relief | No relief | —Sales & use tax (state level) | The $800 de minimis exemption was suspended for all countries on 29 August 2025 by Executive Order 14324, made indefinite by regulation in June 2026, with statutory repeal following in July 2027. Duty is now owed from the first cent. |
| United Kingdom | 135 GBP | No relief | 20%VAT | Two different thresholds. Duty is relieved below £135, but VAT is charged on everything — there is no VAT-free allowance on imports. |
| European Union | No relief | No relief | 21%VAT (varies by member state) | The €150 customs-duty exemption is being removed during 2026. The European Commission has confirmed the removal and an interim calculation method running until mid-2028. |
| India | No relief | No relief | 18%IGST | India has no de minimis. Everything is dutiable, which is why Indian search demand for duty calculators is disproportionately high. |
| Canada | 150 CAD | 40 CAD | 5%GST / HST | The most fiddly threshold rules of any major market. Courier shipments from the US and Mexico get CAD 150 duty-free and CAD 40 tax-free; postal shipments and shipments from elsewhere get only CAD 20. |
| Australia | 1,000 AUD | 1,000 AUD | 10%GST | A single AUD 1,000 threshold covers both duty and GST at the border, which makes Australia one of the simpler markets. |
| United Arab Emirates | 1,000 AED | No relief | 5%VAT | Duty is relieved below AED 1,000 but 5% VAT applies from the first dirham. |
| Singapore | 400 SGD | 400 SGD | 9%GST | Singapore levies duty on only four categories — alcohol, tobacco, motor vehicles and petroleum products — so for most ecommerce the question is GST, not duty. |
| Philippines | 10,000 PHP | 10,000 PHP | 12%VAT | A clean single threshold at PHP 10,000 for both duty and VAT. |
| Nigeria | No relief | No relief | 7.5%VAT | No de minimis: duty and VAT apply from the first naira. |
| Brazil | No relief | No relief | 17%ICMS + federal taxes | Brazil applies duty from zero on commercial imports, with a limited USD 50 relief on person-to-person postal gifts only. |
| Germany | No relief | No relief | 19%Umsatzsteuer (VAT) | German VAT is 19% standard and 7% reduced, charged on the customs value plus duty plus freight. |
| Austria | — | — | 20%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Belgium | — | — | 21%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Bulgaria | — | — | 20%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Switzerland | — | — | 8.1%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Chile | — | — | 19%IVA | Standard rate shown. Threshold rules not yet modelled in detail. |
| China | — | — | 13%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Colombia | — | — | 19%IVA | Standard rate shown. Threshold rules not yet modelled in detail. |
| Czechia | — | — | 21%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Denmark | — | — | 25%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Egypt | — | — | 14%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Spain | — | — | 21%IVA | Standard rate shown. Threshold rules not yet modelled in detail. |
| Finland | — | — | 25.5%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| France | — | — | 20%TVA | Standard rate shown. Threshold rules not yet modelled in detail. |
| Greece | — | — | 24%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Hong Kong | — | — | —No VAT/GST | Standard rate shown. Threshold rules not yet modelled in detail. |
| Hungary | — | — | 27%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Indonesia | — | — | 12%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Ireland | — | — | 23%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Israel | — | — | 18%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Italy | — | — | 22%IVA | Standard rate shown. Threshold rules not yet modelled in detail. |
| Japan | — | — | 10%Consumption tax | Standard rate shown. Threshold rules not yet modelled in detail. |
| Kenya | — | — | 16%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| South Korea | — | — | 10%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Mexico | — | — | 16%IVA | Standard rate shown. Threshold rules not yet modelled in detail. |
| Malaysia | — | — | 10%Sales tax | Standard rate shown. Threshold rules not yet modelled in detail. |
| Netherlands | — | — | 21%BTW | Standard rate shown. Threshold rules not yet modelled in detail. |
| Norway | — | — | 25%MVA | Standard rate shown. Threshold rules not yet modelled in detail. |
| New Zealand | — | — | 15%GST | Standard rate shown. Threshold rules not yet modelled in detail. |
| Poland | — | — | 23%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Portugal | — | — | 23%IVA | Standard rate shown. Threshold rules not yet modelled in detail. |
| Romania | — | — | 21%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Saudi Arabia | — | — | 15%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Sweden | — | — | 25%MOMS | Standard rate shown. Threshold rules not yet modelled in detail. |
| Thailand | — | — | 7%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Turkey | — | — | 20%KDV | Standard rate shown. Threshold rules not yet modelled in detail. |
| Taiwan | — | — | 5%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| Vietnam | — | — | 10%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
| South Africa | — | — | 15%VAT | Standard rate shown. Threshold rules not yet modelled in detail. |
Thresholds apply to the value of the goods, and duty and tax thresholds are frequently different numbers. Where a row says "no relief", duty or tax is owed from the first unit of currency.
Questions people ask about this
What is a de minimis threshold?
The value below which a country waives duty, tax, or both, on an imported consignment. It exists because collecting a few dollars of duty on a small parcel costs more than the duty is worth — a logic that governments worldwide have been abandoning as parcel volumes exploded.
Which countries have no de minimis?
India, Nigeria and Brazil charge from the first unit of currency, and the United States joined them in August 2025 when the $800 exemption was suspended. The absence of a threshold is why duty calculators get so much search traffic in those markets.
Why do duty and tax thresholds differ?
They are separate policies. The UK relieves duty below £135 but charges VAT on everything, because VAT relief would put foreign sellers at an advantage over domestic ones. Canada goes further and uses different thresholds depending on whether the parcel came by post or by courier, and from where.
Related calculators
Customs dutyDuty, VAT and levies, stacked in the order customs actually applies them.Landed costGoods, freight, duty, tax and fees, resolved to a cost per unit.DDP vs DAPThe cost split between you and your buyer under each Incoterm.Shipping costA full quote breakdown from weight through surcharges to duty.
Where these numbers come from
Rates and rules change, and a calculator running on stale data is worse than no calculator. Every figure below carries the date we last checked it and a confidence level, so you can judge how much weight to put on it.
| Source | Publisher | Effective | Confidence |
|---|---|---|---|
| Suspending duty-free de minimis treatment for all countries Signed 2025-07-30, effective 2025-08-29, applying to all countries rather than only China and Hong Kong. The $800 exemption that most duty calculators still assume no longer exists. | The White House (Executive Order 14324) | 2025-08-29 | Primary source |
| De minimis suspension made indefinite by regulation Reports that CBP made the suspension indefinite by regulation from 2026-06-24, with statutory repeal following on 2027-07-01. Single source; confirm against the Federal Register before relying on the dates. | TariffsTool (reporting CBP rulemaking) | 2026-06-24 | Secondary source |
| E-commerce: €150 customs duty exemption threshold to be removed in 2026 Confirms removal of the €150 duty exemption and a temporary interim calculation method until mid-2028. The Commission page does not itself state the flat per-parcel amount — see the Council release. | European Commission, DG TAXUD | 2026 | Primary source |
| De minimis values by country The most complete public table of per-country duty and tax thresholds we found, but it carries no publication date. Every threshold sourced from it is editable in the calculator and flagged in the results. | Zonos | — | Secondary source |
Page last reviewed . Spotted something out of date? Tell us — corrections are published with the date they were made.