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

🇦🇫 Afghanistan	AF	0 USD	0 USD
🇦🇽 Åland Islands	AX	0 USD	0 USD
🇦🇱 Albania	AL	100 USD	100 USD
🇩🇿 Algeria	DZ	50000 DZD	50000 DZD
🇦🇸 American Samoa	AS	0 USD	0 USD
🇦🇩 Andorra	AD	220 EUR	0 EUR
🇦🇴 Angola	AO	100 USD	100 USD
🇦🇮 Anguilla	AI	0 XCD	0 XCD
🇦🇬 Antigua & Barbuda	AG	0 USD	0 USD
🇦🇷 Argentina	AR	0 USD	0 USD
🇦🇲 Armenia	AM	300 USD	300 USD
🇦🇼 Aruba	AW	0 USD	0 USD
🇦🇺 Australia	AU	1000 AUD	1000 AUD
🇦🇹 Austria	AT	150 EUR	0 EUR
🇦🇿 Azerbaijan	AZ	0 USD	0 USD
🇧🇸 Bahamas	BS	0 USD	0 USD
🇧🇭 Bahrain	BH	300 BHD	300 BHD
🇧🇩 Bangladesh	BD	1000 BDT	0 BDT
🇧🇧 Barbados	BB	0 BBD	0 BBD
🇧🇾 Belarus	BY	22 EUR	22 EUR
🇧🇪 Belgium	BE	150 EUR	0 EUR
🇧🇿 Belize	BZ	0 BZD	0 BZD
🇧🇯 Benin	BJ	50 USD	50 USD
🇧🇲 Bermuda	BM	0 BMD	0 BMD
🇧🇹 Bhutan	BT	0 INR	0 INR
🇧🇴 Bolivia	BO	0 USD	0 USD

🇧🇶 Bonaire, St.Eustatius & Saba | BQ | 100 USD | 100 USD |

🇧🇦 Bosnia & Herzegovina	BQ	300 KM	300 KM
🇧🇼 Botswana	BW	0 BWP	0 BWP
🇧🇷 Brazil	BR	0 BRL	0 BRL
🇧🇳 Brunei Darussalam	BN	0 BND	0 BND
🇧🇬 Bulgaria	BG	150 EUR	0 EUR
🇧🇫 Burkina Faso	BF	0 USD	0 USD
🇧🇮 Burundi	BI	0 USD	0 USD
🇰🇭 Cambodia	KH	50 USD	50 USD
🇨🇲 Cameroon	CM	400 USD	400 USD
🇨🇦 Canada	CA	20 CAD	20 CAD
🇨🇻 Cape Verde	CV	200 USD	200 USD
🇰🇾 Cayman Islands	KY	0 USD	0 USD
🇨🇫 Central African Republic	CF	20 USD	0 USD
🇹🇩 Chad	TD	20 USD	20 USD
🇨🇱 Chile	CL	41 USD	41 USD
🇨🇳 China ⚠	CN	0 CNY	0 CNY
🇨🇴 Colombia ⚠	CO	200 USD	0 USD
🇰🇲 Comoros	KM	0 USD	0 USD
🇨🇬 Congo	CG	12 USD	12 USD
🇨🇩 Congo, Democratic Republic	CD	0 USD	0 USD
🇨🇰 Cook Islands	CK	0 NZD	0 NZD
🇨🇷 Costa Rica	CR	50 USD	50 USD

Continued

COUNTRY	Iso	DUTY DE MINIMIS	TAX DE MINIMIS

🇭🇷 Croatia	HR	150 EUR	0 EUR
🇨🇺 Cuba	CU	0 USD	0 USD
🇨🇼 Curaçao	CW	100 USD	100 USD
🇨🇾 Cyprus	CY	150 EUR	0 EUR
🇨🇿 Czech Republic	CZ	150 EUR	0 EUR
🇩🇰 Denmark	DK	150 EUR	0 EUR
🇩🇯 Djibouti	DJ	0 DJF	0 DJF
🇩🇲 Dominica	DM	0 USD	0 USD
🇩🇴 Dominican Republic	DO	200 USD	200 USD
🇪🇨 Ecuador	EC	10 USD	0 USD
🇪🇬 Egypt	EG	0 EGP	0 EGP
🇸🇻 El Salvador	SV	0 USD	0 USD
🇬🇶 Equatorial Guinea	GQ	200 USD	0 USD
🇪🇷 Eritrea	ER	100 USD	0 USD
🇪🇪 Estonia	EE	150 EUR	0 EUR
🇪🇹 Ethiopia	ET	25 EUR	25 EUR
🇫🇰 Falkland Islands (Malvinas)	FK	0 USD	0 USD
🇫🇴 Faroe Islands (Denmark)	FO	300 DKK	300 DKK
🇫🇯 Fiji	FJ	200 FJD	200 FJD
🇫🇮 Finland	FI	150 EUR	0 EUR
🇫🇷 France	FR	150 EUR	0 EUR
🇬🇫 French Guiana	GF	150 EUR	0 EUR
🇵🇫 French Polynesia (Tahiti)	PF	0 USD	0 USD
🇹🇫 French Southern Territories	TF	0 USD	0 USD
🇬🇦 Gabon	GA	10 USD	10 USD
🇬🇲 Gambia	GM	100 USD	100 USD
🇬🇪 Georgia	GE	300 GEL	0 GEL
🇩🇪 Germany	DE	150 EUR	0 EUR
🇬🇭 Ghana	GH	5 USD	0 USD
🇬🇮 Gibraltar	GI	0 USD	0 USD
🇬🇷 Greece	GR	150 EUR	0 EUR
🇬🇱 Greenland (Denmark)	GL	80 DKK	80 DKK
🇬🇩 Grenada	GD	20 XCD	0 XCD
🇬🇵 Guadeloupe	GP	150 EUR	0 EUR
🇬🇺 Guam	GU	0 USD	0 USD
🇬🇹 Guatemala	GT	0 USD	0 USD

🇬🇬

Guernsey

0 EUR

Countries Continued

COUNTRY	Iso	DUTY DE MINIMIS	TAX DE MINIMIS

🇬🇳 Guinea	GN	15 USD	15 USD
🇬🇳 Guinea-Bissau	GW	100 USD	0 USD
🇬🇾 Guyana	GY	0 USD	0 USD
🇭🇹 Haiti	HT	0 USD	0 USD
🇭🇳 Honduras	HN	0 USD	0 USD
🇭🇰 Hong Kong	HK	0 USD	0 USD
🇭🇺 Hungary	HU	150 EUR	0 EUR
🇮🇸 Iceland	IS	0 ISK	0 ISK
🇮🇳 India	IN	0 INR	0 INR
🇮🇩 Indonesia	ID	3 USD	0 USD
🇮🇷 Iran	IR	50 USD	50 USD
🇮🇶 Iraq	IQ	0 USD	0 USD
🇮🇪 Ireland	IE	150 EUR	0 EUR
🇮🇲 Isle of Man	IM	135 GBP	15 GBP
🇮🇱 Israel	IL	500 USD	75 USD
🇮🇹 Italy	IT	150 EUR	0 EUR
🇨🇮 Ivory Coast	CI	20 USD	20 USD
🇯🇲 Jamaica	JM	50 USD	0 USD
🇯🇵 Japan	JP	10000 JPY	10000 JPY
🇯🇪 Jersey ⚠	JE	0 GBP	0 GBP
🇯🇴 Jordan	JO	100 JOD	0 JOD
🇰🇿 Kazakhstan	KZ	200 EUR	200 EUR
🇰🇪 Kenya	KE	0 USD	0 USD
🇰🇮 Kiribati	KI	0 USD	0 USD
🇰🇵 Korea, Democratic People's Republic	KP	0 USD	0 USD
🇰🇷 Korea, The Republic	KR	150 USD	150 USD
🇰🇼 Kuwait	KW	100 KWD	0 KWD
🇰🇬 Kyrgyzstan	KG	120 USD	120 USD
🇱🇦 Laos	LA	0 LAK	0 LAK
🇱🇻 Latvia	LV	150 EUR	0 EUR
🇱🇧 Lebanon	LB	0 USD	0 USD
🇱🇸 Lesotho	LS	0 USD	0 USD
🇱🇷 Liberia	LR	0 USD	0 USD
🇱🇾 Libya	LY	0 USD	0 USD
🇱🇮 Liechtenstein ⚠	LI	0 CHF	0 CHF
🇱🇹 Lithuania	LT	150 EUR	0 EUR
🇱🇺 Luxembourg	LU	150 EUR	0 EUR
🇲🇴 Macau	MO	0 MOP	0 MOP
🇲🇰 Macedonia	MK	22 EUR	22 EUR
🇲🇬 Madagascar	MG	20 USD	20 USD
🇲🇼 Malawi	MW	0 MWK	0 MWK
🇲🇾 Malaysia	MY	500 MYR	500 MYR
🇲🇻 Maldives	MV	6000 MVR	0 MVR
🇲🇱 Mali	ML	20 USD	20 USD
🇲🇹 Malta	MT	150 EUR	0 EUR
🇲🇭 Marshall Islands	MH	0 USD	0 USD
🇲🇶 Martinique	MQ	150 EUR	0 EUR
🇲🇷 Mauritania	MR	25 USD	25 USD
🇲🇺 Mauritius	MU	500 MUR	500 MUR

Countries Continued

COUNTRIES	Iso	DUTY DE MINIMIS	TAX DE MINIMIS

🇾🇹 Mayotte	YT	150 EUR	0 EUR
🇲🇽 Mexico	MX	1000 USD	50 USD
🇫🇲 Micronesia, Federated States	FM	0 USD	0 USD
🇲🇩 Moldova	MD	300 EUR	300 EUR
🇲🇨 Monaco	MC	150 EUR	22 EUR
🇲🇳 Mongolia	MN	0 MNT	0 MNT
🇲🇪 Montenegro	ME	75 EUR	0 EUR
🇲🇸 Montserrat	MS	0 USD	0 USD
🇲🇦 Morocco	MA	30 USD	30 USD
🇲🇿 Mozambique	MZ	30 USD	30 USD
🇲🇲 Myanmar	MM	0 USD	0 USD
🇳🇦 Namibia	NA	0 USD	0 USD
🇳🇷 Nauru, Republic	NR	0 USD	0 USD
🇳🇵 Nepal	NP	0 NPR	0 NPR
🇳🇱 Netherlands	NL	150 EUR	0 EUR
🇳🇨 New Caledonia	NC	0 USD	0 USD
🇳🇿 New Zealand	NZ	1000 NZD	1000 NZD
🇳🇮 Nicaragua	NI	0 NIO	0 NIO
🇳🇪 Niger	NE	20 USD	0 USD
🇳🇬 Nigeria	NG	0 USD	0 USD
🇳🇺 Niue Island	NU	0 USD	0 USD
🇳🇫 Norfolk Island	NF	50 USD	0 USD
🇲🇵 Northern Mariana Islands	MP	0 USD	0 USD
🇳🇴 Norway ⚠	NO	350 NOK	350 NOK
🇴🇲 Oman	OM	0 USD	0 USD
🇵🇰 Pakistan	PK	0 USD	0 USD
🇵🇼 Palau	PW	0 USD	0 USD
🇵🇸 Palestine	PS	0 EGP	0 EGP
🇵🇦 Panama	PA	100 PAB	100 PAB
🇵🇬 Papua New Guinea	PG	250 PGK	250 PGK
🇵🇾 Paraguay	PY	20 USD	20 USD
🇵🇪 Peru	PE	200 USD	200 USD
🇵🇭 Philippines	PH	10000 PHP	10000 PHP
🇵🇳 Pitcairn	PN	0 USD	0 USD
🇵🇱 Poland	PL	150 EUR	0 EUR
🇵🇹 Portugal	PT	150 EUR	0 EUR
🇵🇷 Puerto Rico	PR	800 USD	0 USD
🇶🇦 Qatar ⚠	QA	0 QAR	0 QAR
🇷🇪 Reunion	RE	150 EUR	22 EUR
🇷🇴 Romania	RO	150 EUR	0 EUR
🇷🇺 Russia	RU	200 EUR	200 EUR
🇷🇼 Rwanda	RW	0 USD	0 USD
🇸🇭 Saint Helena	SH	0 USD	0 USD
🇵🇲 Saint Pierre & Miquelon	PM	0 USD	0 USD
🇼🇸 Samoa	WS	0 SDG	0 SDG

🇸🇲 San Marino

EUR

0 EUR

🇸🇹 Sao Tome & Principe	ST	0 USD
🇸🇦 Saudi Arabia	SA	1000 SAR
🇸🇳 Senegal	SN	30 USD

More Countries*

Country	Iso	DUTY DE MINIMIS	TAX DE MINIMIS

🇷🇸 Serbia	RS	0 RSD	0 RSD
🇸🇨 Seychelles	SC	0 SCR	0 SCR
Sierra Leone	SL	0 USD	0 USD
🇸🇬 Singapore	SG	400 SGD	400 SGD
🇸🇽 Sint Maarten	SX	100 USD	0 USD

Slovakia	SK	150 EUR 0 EUR
🇸🇮 Slovenia SI	150 EUR	0 EUR

🇸🇧 Solomon Islands	SB	0 USD	0 USD
🇸🇴 Somalia	SO	0 USD	0 USD
🇿🇦 South Africa	ZA	0 ZAR	0 ZAR
🇸🇸 South Sudan	SS	0 USD	0 USD
🇪🇸 Spain	ES	150 EUR	0 EUR
🇱🇰 Sri Lanka	LK	0 LKR	0 LKR
🇧🇱 St. Barthelemy	BL	0 EUR	0 EUR
🇰🇳 St. Kitts and Nevis	KN	0 USD	0 USD
🇱🇨 St. Lucia	LC	0 USD	0 USD
🇫🇷 St. Martin	MF	150 EUR	0 EUR
🇻🇨 St. Vincent	VC	0 XCD	0 XCD
🇸🇩 Sudan	SD	0 USD	0 USD
🇸🇷 Suriname	SR	0 XCD	0 XCD
🇳🇴 Svalbard	SJ	0 USD	0 USD
🇸🇿 Swaziland	SZ	0 USD	0 USD
🇸🇪 Sweden	SE	150 EUR	0 EUR
🇨🇭 Switzerland	CH	0 CHF	0 CHF
🇸🇾 Syria	SY	50 SYP	0 SYP
🇹🇼 Taiwan	TW	2000 TWD	2000 TWD
🇹🇯 Tajikistan	TJ	0 USD	0 USD
🇹🇿 Tanzania	TZ	0 TZS	0 TZS
🇹🇭 Thailand	TH	1500 THB	1500 THB
🇹🇱 Timor-Leste	TL	0 USD	0 USD
🇹🇬 Togo	TG	400 USD	400 USD
🇹🇰 Tokelau	TK	0 USD	0 USD
🇹🇴 Tonga	TO	0 USD	0 USD
🇹🇹 Trinidad and Tobago	TT	0 TTD	0 TTD
🇹🇳 Tunisia	TN	0 TND	0 TND
🇹🇷 Turkey	TR	0 EUR	0 EUR
🇹🇲 Turkmenistan	TM	0 USD	0 USD
🇹🇨 Turks and Caicos Islands	TC	0 USD	0 USD
🇹🇻 Tuvalu	TV	0 USD	0 USD
🇺🇬 Uganda	UG	0 USD	0 USD
🇺🇦 Ukraine	UA	150 EUR	0 EUR
🇦🇪 United Arab Emirates	AE	300 AED	0 AED
🇬🇧 United Kingdom	GB	135 GBP	0 GBP

🇺🇸 United States Minor Outlying Islands

UM 0 USD

0 USD

🇺🇸 United States	US	800 USD	Varies
🇺🇾 Uruguay	UY	1 USD	1 USD
🇺🇿 Uzbekistan	UZ	1000 USD	1000 USD
🇻🇪 Vanuatu	VU	0 USD	0 USD
🇻🇦 Vatican City	VA	0 EUR	0 EUR

Countries Continued

COUNTRIES	Iso	DUTY DE MINIMIS	TAX DE MINIMIS

🇻🇪 Venezuela	VE	100 USD	100 USD
🇻🇳 Vietnam	VN	1000000 VND	0 VND
🇻🇬 Virgin Islands (British)	VG	0 USD	0 USD
🇻🇮 Virgin Islands (U.S.)	VI	0 USD	0 USD
🇼🇫 Wallis and Futuna	WF	200 XPF	0 XPF
🇪🇭 Western Sahara	EH	0 USD	0 USD
🇾🇪 Yemen	YE	0 YER	0 YER
🇿🇲 Zambia	ZM	50 USD	50 USD
🇿🇼 Zimbabwe	ZW	10 USD	10 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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