De minimis value:

A minimum value defined by a country required to apply customs duty and tax rates on imported goods.

Did you know? Not every shipment is taxed on import. Many countries have a de minimis threshold, under which shipments are cleared without incurring customs duties or taxes. However, the threshold varies from country to country and each threshold is based on local currency. In addition, some countries don’t have a de minimis rule, so everything gets taxed; other countries don’t have customs duties, so nothing gets taxed. Furthermore, de minimis thresholds for duty and import tax can vary in some countries, therefore shipments can be subject to one tariff but not another.

To help you figure out what duties and taxes apply where, take a look at the de minimis table below. Depending on the amount of international business you handle, it may be time to automate your customs duty and import tax calculations. Avalara AvaTax Cross-Border automatically applies the correct VAT, GST, and customs duties to international transactions, factoring in variables like exchange rate and de minimis threshold.

The table below provides examples of countries and their de minimis thresholds for duty and tax.

CountryDe Minimis Threshold Value on Customs DutyDe-minimis Threshold Value on VAT/GST (or similar taxes)
AustraliaAUD 1000AUD 75000
AustriaEUR 150EUR 0
BelgiumEUR 150EUR 0
CanadaCAD 150CAD 40
ChinaCNY 50CNY 0
Czech RepublicEUR 150EUR 0
DenmarkDKK 1150DKK 0
EstoniaEUR 150EUR 0
FinlandEUR 150EUR 0
FranceEUR 150EUR 0
GermanyEUR 150EUR 0
GreeceEUR 150EUR 0
Hong KongHKD 0HKD 0
HungaryEUR 150EUR 0
Iceland0ISK 1500
IndiaINR 1000.00INR 0.00
IrelandEUR 150EUR 0
ItalyEUR 150EUR 0
JapanJPY 10,000JPY 10,000
LatviaEUR 150EUR 0
LithuaniaEUR 150EUR 0
LuxembourgEUR 150EUR 0
MexicoUSD 50USD 50
NetherlandsEUR 150EUR 0
NorwayNOK 350NOK 0
PolandEUR 150EUR 0
PortugalEUR 150EUR 0
Russian FederationEUR 200EUR 0
Saudi Arabia SAR1000.000
SingaporeSGD 400SGD 400
SloveniaEUR 150EUR 0
SpainEUR 150EUR 0
SwedenSEK 1600EUR 0
SwitzerlandCHF 5--
TaiwanTWD 2000TWD 2000
United Arab EmiratesAED 1000AED 0
United KingdomGBP 135-- (Abolished Effective Jan 01, 2021)
United StatesUSD 800--