De minimis is the value threshold below which a consignment is not charged customs duty (and, in some cases, not import VAT) on entry.
What is the de minimis threshold?
It is the low-value limit under which duty is waived to avoid collecting tiny amounts. The exact figure depends on the country and the charge (duty vs VAT) in question.
Why does de minimis matter?
For e-commerce and sample shipments it can decide whether duty applies at all — but the commodity code and value still need declaring correctly, and thresholds change.
How it relates to classification
Even below a duty threshold, the correct code and value matter for VAT, statistics and any controls. Don't assume 'low value' means 'no rules'.
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FAQ
Frequently asked questions
Not always — duty and import VAT have different rules and thresholds; many low-value goods still attract VAT.
No — it varies by country and is subject to policy change.