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.

Country Duty De Minimis Threshold Tax De Minimis Threshold (VAT/GST)

Australia

AUD 1000 AUD 1000
Austria EUR 150 EUR 22
Belgium EUR 150 EUR 22
Canada CAD 150 CAD 50
China CNY 50 (Duty and VAT Payable) CNY 50 (Duty and VAT Payable)
Czech Republic EUR 150 EUR 22
Denmark DKK 1150 DKK 80
Estonia EUR 150 EUR 22
Finland EUR 150 EUR 22
France EUR 150 EUR 22
Germany EUR 150 EUR 22
Greece EUR 150 EUR 22
Hong Kong 0 0
Hungary EUR 150 EUR 22
Iceland 0 0
India INR 1000.00 INR 0.00
Indonesia USD 3 0
Ireland EUR 150 EUR 22
Italy EUR 150 EUR 22
Japan JPY 10,000 JPY 10,000
Latvia EUR 150 EUR 22
Lithuania EUR 150 EUR 22
Luxembourg EUR 150 EUR 22
Malaysia RM 500 0
Mexico USD 50 USD 50
Netherlands EUR 150 EUR 22
New Zealand NZD 1000 NZD 1000
Norway NOK 350 NOK 350
Poland EUR 150 EUR 22
Portugal EUR 150 EUR 22
Russian Federation EUR 200 EUR 200
Saudi Arabia  SAR1000.00 0
Singapore SGD 400 SGD 400
Slovenia EUR 150 EUR 22
South Korea KRW 150,000 KRW 150,000
Spain EUR 150 EUR 22
Sweden SEK 1500 SEK 1500
Switzerland CHF 5 CHF 5
Taiwan TWD 2000 TWD 2000
Thailand THB 1000 0
Turkey EUR 30 EUR 30
United Arab Emirates AED 1000 AED 1000
United Kingdom GBP 135 GBP 15
United States USD 800 USD 800