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 | AUD 75000 |
Austria | EUR 150 | EUR 0 |
Belgium | EUR 150 | EUR 0 |
Canada | CAD 150 | CAD 40 |
China | CNY 50 | CNY 0 |
Czech Republic | EUR 150 | EUR 0 |
Denmark | DKK 1150 | DKK 0 |
Estonia | EUR 150 | EUR 0 |
Finland | EUR 150 | EUR 0 |
France | EUR 150 | EUR 0 |
Germany | EUR 150 | EUR 0 |
Greece | EUR 150 | EUR 0 |
Hong Kong | HKD 0 | HKD 0 |
Hungary | EUR 150 | EUR 0 |
Iceland | 0 | ISK 1500 |
India | INR 1000.00 | INR 0.00 |
Ireland | EUR 150 | EUR 0 |
Italy | EUR 150 | EUR 0 |
Japan | JPY 10,000 | JPY 10,000 |
Latvia | EUR 150 | EUR 0 |
Lithuania | EUR 150 | EUR 0 |
Luxembourg | EUR 150 | EUR 0 |
Mexico | USD 50 | USD 50 |
Netherlands | EUR 150 | EUR 0 |
Norway | NOK 350 | NOK 0 |
Poland | EUR 150 | EUR 0 |
Portugal | EUR 150 | EUR 0 |
Russian Federation | EUR 200 | EUR 0 |
Saudi Arabia | SAR1000.00 | 0 |
Singapore | SGD 400 | SGD 400 |
Slovenia | EUR 150 | EUR 0 |
Spain | EUR 150 | EUR 0 |
Sweden | SEK 1600 | EUR 0 |
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 | -- |