De minimis values

What is a de minimis value?

De minimis is a threshold that exempts imports from duty and or tax/VAT and differs by country. De minimis value has a significant impact on ecommerce, because B2C (business to consumer) orders are typically a much lower value than B2B. De minimis value provides faster clearance and opportunity to sell into markets competitively.

Countries that are a member of the European Union and use the Euro as a currency all share the same de minimis thresholds.

• Both duty and VAT are exempt when up to 22 EUR.
• VAT but not duty will be assessed if it’s between 22 and 150 EUR.
• Both duty and VAT are due when over 150 EUR.

In the United States,  imports are duty and tax-free due to the generous $800 USD de minimis.

Then, there are other countries where the de minimis is not as straightforward as it appears, such as Australia’s  A$1,000 de minimis. Australia’s de minimis is technically A$1,000; however, if you sell over A$75,000 a year into Australia, you are required to register/remit GST and not via the customs clearance process. Russia’s  de minimis threshold is specific to each individual importer in Russia, as they can only import up to 31 kilos and up to 1,000 EUR per month.