Articles on: VAT / Duties / Customs

De minimis values

What are De minimis values?



A de minimis is a threshold that exempts imports from duty and or tax/VAT and differs by country.

Why is this important for my business?



De minimis value has a significant impact on e-commerce, because business-to-consumer (B2C) orders are typically a much lower value than business-to-business (B2B). De minimis value provides faster clearance and opportunity to sell into markets competitively.
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Example:

Seller: A business in Country A (let's say the South Africa) that sells goods internationally.

De Minimis Threshold: Suppose the de minimis threshold for Country B (let's say France) is $150 for shipments.

Situation: The seller from South Africa sells goods to individual customers in France.

Case 1: The seller ships an item worth $100 to France.

Outcome: As the item's value is below the $150 de minimis threshold, the customer in France won't have to pay any customs duties or taxes upon receiving the package.

Case 2: The seller ships an item worth $200 to France.

Outcome: The item's value exceeds the $150 de minimis threshold. In this case, the customer in France might have to pay customs duties and taxes for the imported item since it exceeds the de minimis value.

For sellers, understanding the de minimis thresholds of the countries they export to is crucial. Keeping shipments under these thresholds for the destination country can provide a better experience for the buyer, as they won't face unexpected fees upon receiving the item.
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Countries that are a member of the European Union and use the Euro as a currency all share the same de minimis thresholds :

Duty is exempt when up to 150 EUR.
VAT is always charged regardless of the value.
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 1,000 AUD de minimis. Australia’s de minimis is technically 1,000 AUD; however, if you sell over 75,000 AUD a year into Australia, you are required to register/remit GST and not via the customs clearance process. Russia’s de minimis threshold is 200 EUR and accompanied by a weight threshold of 31 kilos. When either or both are exceeded, the shipment is no longer a low-value personal shipment and the importer must hire a broker to clear it.

De minimis values by country
The majority of import countries have a de minimis amount for duty and tax. Below is a reference sheet of each country’s values for duty and tax de minimis.

Be aware some countries have special rules and conditions that do not clearly define their de minimis values.

⚠ Indicates there are special rules or restrictions for this country (see these rules under the table below).

Country Iso DUTY DE MINIMIS ** TAX DE MINIMIS
🇦🇫 AfghanistanAF0 USD0 USD
🇦🇽 Åland IslandsAX0 USD0 USD
🇦🇱 AlbaniaAL100 USD100 USD
🇩🇿 AlgeriaDZ50000 DZD50000 DZD
🇦🇸 American SamoaAS0 USD0 USD
🇦🇩 AndorraAD220 EUR0 EUR
🇦🇴 AngolaAO100 USD100 USD
🇦🇮 AnguillaAI0 XCD0 XCD
🇦🇬 Antigua & BarbudaAG0 USD0 USD
🇦🇷 ArgentinaAR0 USD0 USD
🇦🇲 ArmeniaAM300 USD300 USD
🇦🇼 ArubaAW0 USD0 USD
🇦🇺 AustraliaAU1000 AUD1000 AUD
🇦🇹 AustriaAT150 EUR0 EUR
🇦🇿 AzerbaijanAZ0 USD0 USD
🇧🇸 BahamasBS0 USD0 USD
🇧🇭 BahrainBH300 BHD300 BHD
🇧🇩 BangladeshBD1000 BDT0 BDT
🇧🇧 BarbadosBB0 BBD0 BBD
🇧🇾 BelarusBY22 EUR22 EUR
🇧🇪 BelgiumBE150 EUR0 EUR
🇧🇿 BelizeBZ0 BZD0 BZD
🇧🇯 BeninBJ50 USD50 USD
🇧🇲 BermudaBM0 BMD0 BMD
🇧🇹 BhutanBT0 INR0 INR
🇧🇴 BoliviaBO0 USD0 USD
🇧🇶 Bonaire, St.Eustatius & SabaBQ100 USD100 USD
🇧🇦 Bosnia & HerzegovinaBQ300 KM300 KM
🇧🇼 BotswanaBW0 BWP0 BWP
🇧🇷 BrazilBR0 BRL0 BRL
🇧🇳 Brunei DarussalamBN0 BND0 BND
🇧🇬 BulgariaBG150 EUR0 EUR
🇧🇫 Burkina FasoBF0 USD0 USD
🇧🇮 BurundiBI0 USD0 USD
🇰🇭 CambodiaKH50 USD50 USD
🇨🇲 CameroonCM400 USD400 USD
🇨🇦 CanadaCA20 CAD20 CAD
🇨🇻 Cape VerdeCV200 USD200 USD
🇰🇾 Cayman IslandsKY0 USD0 USD
🇨🇫 Central African RepublicCF20 USD0 USD
🇹🇩 ChadTD20 USD20 USD
🇨🇱 ChileCL41 USD41 USD
🇨🇳 China ⚠CN0 CNY0 CNY
🇨🇴 Colombia ⚠CO200 USD0 USD
🇰🇲 ComorosKM0 USD0 USD
🇨🇬 CongoCG12 USD12 USD
🇨🇩 Congo, Democratic RepublicCD0 USD0 USD
🇨🇰 Cook IslandsCK0 NZD0 NZD
🇨🇷 Costa RicaCR50 USD50 USD

Continued
COUNTRY Iso DUTY DE MINIMIS ** TAX DE MINIMIS
🇭🇷 CroatiaHR150 EUR0 EUR
🇨🇺 CubaCU0 USD0 USD
🇨🇼 CuraçaoCW100 USD100 USD
🇨🇾 CyprusCY150 EUR0 EUR
🇨🇿 Czech RepublicCZ150 EUR0 EUR
🇩🇰 DenmarkDK150 EUR0 EUR
🇩🇯 DjiboutiDJ0 DJF0 DJF
🇩🇲 DominicaDM0 USD0 USD
🇩🇴 Dominican RepublicDO200 USD200 USD
🇪🇨 EcuadorEC10 USD0 USD
🇪🇬 EgyptEG0 EGP0 EGP
🇸🇻 El SalvadorSV0 USD0 USD
🇬🇶 Equatorial GuineaGQ200 USD0 USD
🇪🇷 EritreaER100 USD0 USD
🇪🇪 EstoniaEE150 EUR0 EUR
🇪🇹 EthiopiaET25 EUR25 EUR
🇫🇰 Falkland Islands (Malvinas)FK0 USD0 USD
🇫🇴 Faroe Islands (Denmark)FO300 DKK300 DKK
🇫🇯 FijiFJ200 FJD200 FJD
🇫🇮 FinlandFI150 EUR0 EUR
🇫🇷 FranceFR150 EUR0 EUR
🇬🇫 French GuianaGF150 EUR0 EUR
🇵🇫 French Polynesia (Tahiti)PF0 USD0 USD
🇹🇫 French Southern TerritoriesTF0 USD0 USD
🇬🇦 GabonGA10 USD10 USD
🇬🇲 GambiaGM100 USD100 USD
🇬🇪 GeorgiaGE300 GEL0 GEL
🇩🇪 GermanyDE150 EUR0 EUR
🇬🇭 GhanaGH5 USD0 USD
🇬🇮 GibraltarGI0 USD0 USD
🇬🇷 GreeceGR150 EUR0 EUR
🇬🇱 Greenland (Denmark)GL80 DKK80 DKK
🇬🇩 GrenadaGD20 XCD0 XCD
🇬🇵 GuadeloupeGP150 EUR0 EUR
🇬🇺 GuamGU0 USD0 USD
🇬🇹 GuatemalaGT0 USD0 USD
🇬🇬GuernseyGG0 EUR

**Countries Continued**
COUNTRY Iso DUTY DE MINIMIS ** TAX DE MINIMIS
🇬🇳 GuineaGN15 USD15 USD
🇬🇳 Guinea-BissauGW100 USD0 USD
🇬🇾 GuyanaGY0 USD0 USD
🇭🇹 HaitiHT0 USD0 USD
🇭🇳 HondurasHN0 USD0 USD
🇭🇰 Hong KongHK0 USD0 USD
🇭🇺 HungaryHU150 EUR0 EUR
🇮🇸 IcelandIS0 ISK0 ISK
🇮🇳 IndiaIN0 INR0 INR
🇮🇩 IndonesiaID3 USD0 USD
🇮🇷 IranIR50 USD50 USD
🇮🇶 IraqIQ0 USD0 USD
🇮🇪 IrelandIE150 EUR0 EUR
🇮🇲 Isle of ManIM135 GBP15 GBP
🇮🇱 IsraelIL500 USD75 USD
🇮🇹 ItalyIT150 EUR0 EUR
🇨🇮 Ivory CoastCI20 USD20 USD
🇯🇲 JamaicaJM50 USD0 USD
🇯🇵 JapanJP10000 JPY10000 JPY
🇯🇪 Jersey ⚠JE0 GBP0 GBP
🇯🇴 JordanJO100 JOD0 JOD
🇰🇿 KazakhstanKZ200 EUR200 EUR
🇰🇪 KenyaKE0 USD0 USD
🇰🇮 KiribatiKI0 USD0 USD
🇰🇵 Korea, Democratic People's RepublicKP0 USD0 USD
🇰🇷 Korea, The RepublicKR150 USD150 USD
🇰🇼 KuwaitKW100 KWD0 KWD
🇰🇬 KyrgyzstanKG120 USD120 USD
🇱🇦 LaosLA0 LAK0 LAK
🇱🇻 LatviaLV150 EUR0 EUR
🇱🇧 LebanonLB0 USD0 USD
🇱🇸 LesothoLS0 USD0 USD
🇱🇷 LiberiaLR0 USD0 USD
🇱🇾 LibyaLY0 USD0 USD
🇱🇮 Liechtenstein ⚠LI0 CHF0 CHF
🇱🇹 LithuaniaLT150 EUR0 EUR
🇱🇺 LuxembourgLU150 EUR0 EUR
🇲🇴 MacauMO0 MOP0 MOP
🇲🇰 MacedoniaMK22 EUR22 EUR
🇲🇬 MadagascarMG20 USD20 USD
🇲🇼 MalawiMW0 MWK0 MWK
🇲🇾 MalaysiaMY500 MYR500 MYR
🇲🇻 MaldivesMV6000 MVR0 MVR
🇲🇱 MaliML20 USD20 USD
🇲🇹 MaltaMT150 EUR0 EUR
🇲🇭 Marshall IslandsMH0 USD0 USD
🇲🇶 MartiniqueMQ150 EUR0 EUR
🇲🇷 MauritaniaMR25 USD25 USD
🇲🇺 MauritiusMU500 MUR500 MUR

Countries Continued
COUNTRIES Iso DUTY DE MINIMIS ** TAX DE MINIMIS
🇾🇹 MayotteYT150 EUR0 EUR
🇲🇽 MexicoMX1000 USD50 USD
🇫🇲 Micronesia, Federated StatesFM0 USD0 USD
🇲🇩 MoldovaMD300 EUR300 EUR
🇲🇨 MonacoMC150 EUR22 EUR
🇲🇳 MongoliaMN0 MNT0 MNT
🇲🇪 MontenegroME75 EUR0 EUR
🇲🇸 MontserratMS0 USD0 USD
🇲🇦 MoroccoMA30 USD30 USD
🇲🇿 MozambiqueMZ30 USD30 USD
🇲🇲 MyanmarMM0 USD0 USD
🇳🇦 NamibiaNA0 USD0 USD
🇳🇷 Nauru, RepublicNR0 USD0 USD
🇳🇵 NepalNP0 NPR0 NPR
🇳🇱 NetherlandsNL150 EUR0 EUR
🇳🇨 New CaledoniaNC0 USD0 USD
🇳🇿 New ZealandNZ1000 NZD1000 NZD
🇳🇮 NicaraguaNI0 NIO0 NIO
🇳🇪 NigerNE20 USD0 USD
🇳🇬 NigeriaNG0 USD0 USD
🇳🇺 Niue IslandNU0 USD0 USD
🇳🇫 Norfolk IslandNF50 USD0 USD
🇲🇵 Northern Mariana IslandsMP0 USD0 USD
🇳🇴 Norway ⚠NO350 NOK350 NOK
🇴🇲 OmanOM0 USD0 USD
🇵🇰 PakistanPK0 USD0 USD
🇵🇼 PalauPW0 USD0 USD
🇵🇸 PalestinePS0 EGP0 EGP
🇵🇦 PanamaPA100 PAB100 PAB
🇵🇬 Papua New GuineaPG250 PGK250 PGK
🇵🇾 ParaguayPY20 USD20 USD
🇵🇪 PeruPE200 USD200 USD
🇵🇭 PhilippinesPH10000 PHP10000 PHP
🇵🇳 PitcairnPN0 USD0 USD
🇵🇱 PolandPL150 EUR0 EUR
🇵🇹 PortugalPT150 EUR0 EUR
🇵🇷 Puerto RicoPR800 USD0 USD
🇶🇦 Qatar ⚠QA0 QAR0 QAR
🇷🇪 ReunionRE150 EUR22 EUR
🇷🇴 RomaniaRO150 EUR0 EUR
🇷🇺 RussiaRU200 EUR200 EUR
🇷🇼 RwandaRW0 USD0 USD
🇸🇭 Saint HelenaSH0 USD0 USD
🇵🇲 Saint Pierre & MiquelonPM0 USD0 USD
🇼🇸 SamoaWS0 SDG0 SDG
🇸🇲 San MarinoSM22EUR
🇸🇹 Sao Tome & PrincipeST0 USD0 USD
🇸🇦 Saudi ArabiaSA1000 SAR0 USD
🇸🇳 SenegalSN30 USD0 USD

_More Countries*_
Country Iso DUTY DE MINIMIS ** TAX DE MINIMIS
🇷🇸 SerbiaRS0 RSD0 RSD
🇸🇨 SeychellesSC0 SCR0 SCR
Sierra LeoneSL0 USD0 USD
🇸🇬 SingaporeSG400 SGD400 SGD
🇸🇽 Sint MaartenSX100 USD0 USD
SlovakiaSK150 EUR 0 EUR
🇸🇮 Slovenia SI150 EUR0 EUR
🇸🇧 Solomon IslandsSB0 USD0 USD
🇸🇴 SomaliaSO0 USD0 USD
🇿🇦 South AfricaZA0 ZAR0 ZAR
🇸🇸 South SudanSS0 USD0 USD
🇪🇸 SpainES150 EUR0 EUR
🇱🇰 Sri LankaLK0 LKR0 LKR
🇧🇱 St. BarthelemyBL0 EUR0 EUR
🇰🇳 St. Kitts and NevisKN0 USD0 USD
🇱🇨 St. LuciaLC0 USD0 USD
🇫🇷 St. MartinMF150 EUR0 EUR
🇻🇨 St. VincentVC0 XCD0 XCD
🇸🇩 SudanSD0 USD0 USD
🇸🇷 SurinameSR0 XCD0 XCD
🇳🇴 SvalbardSJ0 USD0 USD
🇸🇿 SwazilandSZ0 USD0 USD
🇸🇪 SwedenSE150 EUR0 EUR
🇨🇭 SwitzerlandCH0 CHF0 CHF
🇸🇾 SyriaSY50 SYP0 SYP
🇹🇼 TaiwanTW2000 TWD2000 TWD
🇹🇯 TajikistanTJ0 USD0 USD
🇹🇿 TanzaniaTZ0 TZS0 TZS
🇹🇭 ThailandTH1500 THB1500 THB
🇹🇱 Timor-LesteTL0 USD0 USD
🇹🇬 TogoTG400 USD400 USD
🇹🇰 TokelauTK0 USD0 USD
🇹🇴 TongaTO0 USD0 USD
🇹🇹 Trinidad and TobagoTT0 TTD0 TTD
🇹🇳 TunisiaTN0 TND0 TND
🇹🇷 TurkeyTR0 EUR0 EUR
🇹🇲 TurkmenistanTM0 USD0 USD
🇹🇨 Turks and Caicos IslandsTC0 USD0 USD
🇹🇻 TuvaluTV0 USD0 USD
🇺🇬 UgandaUG0 USD0 USD
🇺🇦 UkraineUA150 EUR0 EUR
🇦🇪 United Arab EmiratesAE300 AED0 AED
🇬🇧 United KingdomGB135 GBP0 GBP
🇺🇸 United States Minor Outlying IslandsUM 0 USD0 USD
🇺🇸 United StatesUS800 USDVaries
🇺🇾 UruguayUY1 USD1 USD
🇺🇿 UzbekistanUZ1000 USD1000 USD
🇻🇪 VanuatuVU0 USD0 USD
🇻🇦 Vatican CityVA0 EUR0 EUR


Countries Continued
COUNTRIES Iso DUTY DE MINIMIS ** TAX DE MINIMIS
🇻🇪 VenezuelaVE100 USD100 USD
🇻🇳 VietnamVN1000000 VND0 VND
🇻🇬 Virgin Islands (British)VG0 USD0 USD
🇻🇮 Virgin Islands (U.S.)VI0 USD0 USD
🇼🇫 Wallis and FutunaWF200 XPF0 XPF
🇪🇭 Western SaharaEH0 USD0 USD
🇾🇪 YemenYE0 YER0 YER
🇿🇲 ZambiaZM50 USD50 USD
🇿🇼 ZimbabweZW10 USD10 USD



Countries with special rules

If a country has the warning symbol next to it but does not appear in the list below, the country's specific de minimis rules are outlined in the country guide, which is linked to the country's name :

🇨🇴 Colombia:
Although Colombia's tax de minimis is 0, the tax de minimis for personal shipments from the United States to Colombia is 200 USD.

🇯🇪 Jersey:
The de minimis values only apply to B2C shipments.

🇱🇮 Liechtenstein:
Liechtenstein waives all duty on the order if the amount of duty payable is under 5 CHF or all the VAT on the order if the VAT payable is under 5 CHF. For example, if the amount of VAT payable is under 5 CHF but the amount of duty payable is over 5 CHF, then all VAT is waived but duty still applies.

🇳🇴 Norway:
Under Norway’s VOEC scheme, if you sell over 50,000 NOK a year into Norway, you are required to register and remit VAT on any shipment where all items are valued at or less than 3,000 NOK, but not via the customs clearance process. The VAT is remitted to the tax authority quarterly by the registered sender. Under the scheme, the VAT de minimis is 0 and there is no duty at all. Outside of the scheme, the VAT and duty de minimis values are both 350 NOK.

🇶🇦 Qatar:
Qatar’s duty and tax de minimis is 0 QAR for non-personal shipments and 1,000 QAR for personal shipments.



Keywords: Threshold | Tax | VAT | Clearance | De Minimis

Updated on: 16/10/2024

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