De Minimis Thresholds by Country
The de minimis is the value below which a country charges no customs duty on imports. This reference covers 66 destinations with each row sourced and dated - including the 11 countries that assess every parcel regardless of value, and the 2025 suspension of the United States' USD 800 exemption.
Last updated: 2026-06. Compiled by iWishBag from official customs and tax-authority sources.
| Country | Duty-free below | VAT/GST-free below | Standard VAT/GST | Notes | Source |
|---|---|---|---|---|---|
| BangladeshBD | None - all imports assessed | None | 15% | Commercial and e-commerce imports are assessed from the first taka; only bona-fide trade samples and documents get relief in practice. | Source(2026-06) |
| IndiaIN | None - all imports assessed | None | 18% IGST (typical) | India has no de-minimis for e-commerce imports - BCD plus cesses and IGST apply from the first rupee, and duty-free 'gift' imports via courier were abolished in 2019. See our India import duty index for per-category rates. | Source(2026-06) |
| NepalNP | None - all imports assessed | None | 13% | Nepal has no de-minimis relief: every courier import is assessed for customs duty at the HS-code rate plus 13% VAT on the duty-inclusive value. See our Nepal customs duty index for per-category rates. | Source(2026-06) |
| PakistanPK | None - all imports assessed | None | 18% | Pakistan assesses duty and sales tax on courier imports from the first rupee; the old small-gift concession was withdrawn. | Source(2026-06) |
| Sri LankaLK | None - all imports assessed | None | 18% | Sri Lanka assesses duty and VAT on courier imports without a general low-value exemption; personal baggage allowances are a separate regime. | Source(2026-06) |
| AustraliaAU | AUD 1,000 | None for online purchases | 10% GST | Imports up to AUD 1,000 clear duty-free at the border, with GST on low-value goods collected at checkout by registered overseas sellers since 2018. | Source(2026-06) |
| ChinaCN | Tax under RMB 50 waived (personal postal) | Tax under RMB 50 waived (personal postal) | 13% | Personal postal articles are taxed under the parcel-tax regime with collection waived when the tax due is under RMB 50; commercial cross-border e-commerce runs on a separate quota scheme. | Source(2026-06) |
| Hong KongHK | No customs duty (free port) | No VAT | 0% | Hong Kong levies no general customs duty or VAT on imports - only excise on liquor, tobacco, hydrocarbons and methyl alcohol. | Source(2026-06) |
| IndonesiaID | USD 3 | None | 11% | One of the world's lowest thresholds: only shipments under USD 3 escape duty, and VAT applies to essentially all e-commerce imports; certain categories carry extra protective rates. | Source(2026-06) |
| JapanJP | JPY 10,000 | JPY 10,000 | 10% consumption tax | Imports with a customs value at or below JPY 10,000 are exempt from both duty and consumption tax (leather goods, knitwear and some other lines are excluded from the relief). | Source(2026-06) |
| MalaysiaMY | MYR 500 (courier via air) | None for online purchases | 10% sales tax | Air-courier imports up to MYR 500 clear duty-free; since 2024 a 10% sales tax on low-value goods is charged at checkout by registered sellers. | Source(2026-06) |
| New ZealandNZ | NZD 1,000 | None for online purchases | 15% GST | Consignments up to NZD 1,000 clear without border duty; GST on low-value imports is charged at the point of sale by registered sellers. | Source(2026-06) |
| PhilippinesPH | PHP 10,000 | PHP 10,000 | 12% | Imports valued at PHP 10,000 or below are exempt from duty and tax under the customs modernization act - one of Southeast Asia's more generous thresholds. | Source(2026-06) |
| SingaporeSG | SGD 400 (import relief) | None | 9% GST | Non-dutiable goods under SGD 400 get import GST relief at the border, but since 2023 overseas sellers must charge GST on low-value goods at checkout - so GST is effectively due either way. | Source(2026-06) |
| South KoreaKR | USD 150 (USD 200 for US-origin) | USD 150 (USD 200 for US-origin) | 10% | Personal imports up to USD 150 (USD 200 when shipped from the US under KORUS) clear free of duty and VAT; frequent low-value imports are aggregated and reassessed. | Source(2026-06) |
| TaiwanTW | TWD 2,000 | TWD 2,000 | 5% | Imports at or below TWD 2,000 are exempt from duty and VAT, with frequency limits - regular importers lose the exemption after repeated use in a half-year. | Source(2026-06) |
| ThailandTH | THB 1,500 | None | 7% | Duty is waived below THB 1,500, but Thailand began collecting VAT on all imported parcels regardless of value in 2024 to level the field with domestic sellers. | Source(2026-06) |
| VietnamVN | None (exemption scrapped Feb 2025) | None | 10% | Vietnam abolished the VND 1,000,000 import-tax exemption for express shipments in February 2025 - low-value e-commerce imports are now taxed from the first dong. | Source(2026-06) |
| BahrainBH | BHD 300 (personal) | None | 10% | Personal imports below BHD 300 clear duty-free; 10% VAT applies to imports under the GCC framework Bahrain has implemented. | Source(2026-06) |
| EgyptEG | None - all imports assessed | None | 14% | Egypt assesses duty and VAT on courier imports without a general exemption, and requires the ACID pre-registration system for commercial cargo. | Source(2026-06) |
| IsraelIL | USD 500 | USD 75 | 18% | Personal imports up to USD 75 are fully exempt; from USD 75 to USD 500 VAT applies but customs duty is waived; above USD 500 both apply. | Source(2026-06) |
| KuwaitKW | KWD 100 | No VAT yet | 0% | Imports below KWD 100 clear duty-free; Kuwait has not implemented VAT, so the 5% GCC customs duty above threshold is the whole bill for most goods. | Source(2026-06) |
| OmanOM | OMR 100 (personal) | None | 5% | Personal imports below OMR 100 clear duty-free; Oman applies 5% VAT on imports under its GCC-framework implementation. | Source(2026-06) |
| QatarQA | QAR 3,000 (personal via air courier) | No VAT yet | 0% | Personal air-courier imports under QAR 3,000 clear duty-free; Qatar has not yet implemented the GCC VAT framework. | Source(2026-06) |
| Saudi ArabiaSA | SAR 1,000 (personal courier) | None | 15% | Personal courier imports up to SAR 1,000 are duty-exempt; 15% VAT applies on imports, and ZATCA enforces valuation on e-commerce parcels closely. | Source(2026-06) |
| South AfricaZA | None for e-commerce | None | 15% | SARS closed the low-value loophole for e-commerce: import VAT and duties apply to small parcels, ending the flat-rate concession that clothing imports once exploited. | Source(2026-06) |
| United Arab EmiratesAE | AED 300 (courier) | None | 5% | Courier imports below AED 300 clear duty-free; 5% VAT applies to imports generally. Tobacco, alcohol and restricted goods are excluded from the relief. | Source(2026-06) |
| AustriaAT | EUR 150 | None | 20% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| BelgiumBE | EUR 150 | None | 21% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| BulgariaBG | EUR 150 | None | 20% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| CroatiaHR | EUR 150 | None | 25% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| CyprusCY | EUR 150 | None | 19% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| CzechiaCZ | EUR 150 | None | 21% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| DenmarkDK | EUR 150 | None | 25% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| EstoniaEE | EUR 150 | None | 24% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| FinlandFI | EUR 150 | None | 25.5% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| FranceFR | EUR 150 | None | 20% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| GermanyDE | EUR 150 | None | 19% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| GreeceGR | EUR 150 | None | 24% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| HungaryHU | EUR 150 | None | 27% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| IrelandIE | EUR 150 | None | 23% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| ItalyIT | EUR 150 | None | 22% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| LatviaLV | EUR 150 | None | 21% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| LithuaniaLT | EUR 150 | None | 21% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| LuxembourgLU | EUR 150 | None | 17% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| MaltaMT | EUR 150 | None | 18% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| NetherlandsNL | EUR 150 | None | 21% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| NorwayNO | None for most goods | None | 25% | The old NOK 350 exemption is abolished: VAT applies from the first krone, collected at checkout by VOEC-registered sellers for goods under NOK 3,000. | Source(2026-06) |
| PolandPL | EUR 150 | None | 23% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| PortugalPT | EUR 150 | None | 23% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| RomaniaRO | EUR 150 | None | 21% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| SlovakiaSK | EUR 150 | None | 23% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| SloveniaSI | EUR 150 | None | 22% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| SpainES | EUR 150 | None | 21% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| SwedenSE | EUR 150 | None | 25% | EU-wide rules: customs duty waived below EUR 150; VAT due on all imports from the first euro (IOSS collects it at checkout for low-value goods). The EU has proposed scrapping the EUR 150 duty relief. | Source(2026-06) |
| SwitzerlandCH | Duty assessed by weight, not value | Tax amount under CHF 5 waived (approx CHF 61 of goods at 8.1%) | 8.1% | Switzerland waives collection when the VAT due is under CHF 5, which works out to roughly CHF 61 of goods at the standard rate (about CHF 192 at the reduced 2.6% rate). | Source(2026-06) |
| TurkeyTR | EUR 30 (postal/courier, personal) | None above exemption | 20% | Turkey cut the personal-import threshold to EUR 30 in 2024 and applies steep flat-rate taxes (30% from EU origin, 60% otherwise) above it. | Source(2026-06) |
| United KingdomGB | GBP 135 | None | 20% | Customs duty is waived below GBP 135; VAT applies to all imports and is collected at the point of sale for consignments at or below GBP 135. Gifts between individuals get relief up to GBP 39. | Source(2026-06) |
| ArgentinaAR | USD 400 (courier, per shipment) | None above exemption | 21% | The 2024 deregulation raised the courier de-minimis to USD 400 per shipment (postal small-parcel regime differs); duties apply on the excess over USD 400. | Source(2026-06) |
| BrazilBR | None | None | 17-20% ICMS | Remessa Conforme (2023-24) ended practical exemptions: purchases up to USD 50 pay 20% import tax, above USD 50 pay 60% less a USD 20 credit, plus state ICMS. | Source(2026-06) |
| CanadaCA | CAD 150 (courier from US/MX); CAD 20 otherwise | CAD 40 (courier from US/MX); CAD 20 otherwise | 5% GST + provincial | CUSMA raised courier thresholds for shipments from the US and Mexico only; postal imports and other origins keep the old CAD 20 line. | Source(2026-06) |
| ChileCL | USD 41 | None (VAT on all imports since 2025 reform) | 19% | Courier imports under USD 41 enter duty-free; Chile moved to collect VAT on low-value e-commerce imports through registered platforms. | Source(2026-06) |
| ColombiaCO | USD 200 (US-origin under TPA); none otherwise | None | 19% | The USD 200 duty exemption applies only to shipments originating in the United States under the trade promotion agreement; VAT is charged regardless. | Source(2026-06) |
| MexicoMX | USD 117 (courier from US/CA); USD 50 otherwise | USD 50 (courier from US/CA) | 16% | USMCA courier shipments from the US and Canada enjoy the higher thresholds; Mexico has been tightening low-value e-commerce rules for other origins. | Source(2026-06) |
| PeruPE | USD 200 | None | 18% | Courier shipments up to USD 200 enter duty-free; IGV (VAT) applies per the import regime. | Source(2026-06) |
| United StatesUS | Suspended (was USD 800) | No federal VAT | 0% federal (state sales tax may apply) | The USD 800 Section 321 de-minimis exemption was suspended for commercial shipments from all countries effective 29 August 2025 - low-value imports into the US are now dutiable. | Source(2026-06) |
Thresholds change with budget cycles and trade policy - always verify against the linked source before a high-value shipment. Rows marked with an industry reference rather than a government source reflect regimes where the official documentation is not published in English.
De minimis questions, answered
What is a de minimis threshold in shipping?+
The de minimis is the customs value below which a country charges no import duty (and sometimes no VAT) on incoming shipments. Below the threshold, parcels clear without tax collection; above it, the full duty and tax cascade applies to the shipment's value.
Does the United States still have the USD 800 de minimis?+
No. The USD 800 exemption under Section 321 was suspended for commercial shipments from all countries effective 29 August 2025 - low-value parcels entering the US are now subject to duties. This was the single largest change to global e-commerce customs rules in years.
Which countries have no de minimis at all?+
Nepal, India, Bangladesh, Sri Lanka, Pakistan, Brazil, Vietnam (since February 2025), South Africa and Egypt assess every import regardless of value. In the EU, VAT applies from the first euro even though customs duty is waived below EUR 150.
Is de minimis based on the product price or the total with shipping?+
It varies: most countries assess the customs value as CIF (goods plus freight and insurance), while some use the goods value alone (FOB). The threshold column on this page refers to each country's own valuation basis - check the source link for the precise rule.
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