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 De Minimis Threshold Value on Customs Duty De-minimis Threshold Value on VAT/GST (or similar taxes)
Australia AUD 1000 --
Austria EUR 150 EUR 22
Belgium EUR 150 EUR 22
Canada CAD 150 CAD 40
China CNY 50 CNY 0
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 HKD 0 HKD 0
Hungary EUR 150 EUR 22
Iceland 0 ISK 1500
India INR 1000.00 INR 0.00
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
Mexico USD 50 USD 50
Netherlands EUR 150 EUR 22
Norway NOK 350 NOK 0
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
Spain EUR 150 EUR 22
Sweden SEK 1600 EUR 22
Switzerland CHF 5 --
Taiwan TWD 2000 TWD 2000
United Arab Emirates AED 1000 AED 0
United Kingdom GBP 135 -- (Abolished Effective Jan 01, 2021)
United States USD 800 --