De Minimis Threshold Lookup
Look up the value below which each country lets parcels in free of duty and import tax, and when that last changed.
Showing 16 of 16 markets
Last checked 30 Sep 2026
United States
Repealed by law from 1 Jul 2027USD- Duty-free up to
- None (the $800 exemption is suspended)
- No import tax at the border up to
- No federal VAT
- Last changed
- 29 Aug 2025
Duty-free de minimis has been suspended for every country since 29 Aug 2025, and CBP made the suspension indefinite in June 2026. Low-value shipments need a formal or informal entry and pay duty. Bona fide gifts up to $100 are still exempt.
Canada
CAD- Duty-free up to
- C$150 by courier from the US or Mexico; C$20 otherwise
- No import tax at the border up to
- C$40 by courier from the US or Mexico; C$20 otherwise
- Last changed
- 1 Jul 2020
The higher CUSMA thresholds only cover courier shipments from the US and Mexico. Anything sent by mail, or by courier from other countries, is duty and tax free only up to C$20.
Brazil
Changed in 2026USD- Duty-free up to
- US$50 through Remessa Conforme sellers (0% import tax)
- No import tax at the border up to
- None: state ICMS of 17% to 20% on every purchase
- Last changed
- 12 May 2026
Purchases up to US$50 from sites certified under Remessa Conforme pay 0% federal import tax from 12 May 2026 (it was 20% from Aug 2024). Above US$50 they pay 60% less a US$30 deduction. Non-certified sites pay 60% on everything.
Chile
USD- Duty-free up to
- None (the US$41 exemption ended)
- No import tax at the border up to
- None: 19% VAT on orders up to US$500, collected by registered platforms
- Last changed
- 25 Oct 2025
Since 25 Oct 2025, platforms and online stores registered with the SII charge 19% VAT at checkout on goods up to US$500. Buyers from unregistered sellers pay VAT and duty on arrival.
European Union
€2 handling fee due by 1 Nov 2026EUR- Duty-free up to
- None: €3 per item on parcels up to €150
- No import tax at the border up to
- None: VAT from the first euro (IOSS up to €150)
- Last changed
- 1 Jul 2026
The €150 duty relief ended on 30 Jun 2026. Until 1 Jul 2028, distance sales to consumers in parcels up to €150 pay €3 per item (goods sharing a tariff code). The €22 VAT exemption ended on 1 Jul 2021.
United Kingdom
GBP- Duty-free up to
- £135 (not for excise goods)
- No import tax at the border up to
- None: seller collects it at checkout (up to £135)
- Last changed
- 1 Jan 2021
For consignments up to £135 the seller charges UK VAT at the point of sale and no customs duty is due. Above £135, import VAT and duty are paid at the border. Gifts up to £39 are VAT free.
Norway
NOK- Duty-free up to
- NOK 3,000 per item via VOEC sellers
- No import tax at the border up to
- None: VAT on all purchases
- Last changed
- 1 Jan 2024
VOEC-registered sellers charge VAT at checkout on items under NOK 3,000, and those goods are duty free. From other sellers you pay VAT on arrival, and only clothing and food carry customs duty. Carriers add a clearance fee.
Australia
AUD- Duty-free up to
- A$1,000
- No import tax at the border up to
- None: seller collects it at checkout (up to A$1,000)
- Last changed
- 1 Jul 2018
Overseas sellers must charge GST on goods with a customs value of A$1,000 or less. Consignments over A$1,000 pay GST, duty and clearance charges at the border. Alcohol and tobacco are taxed at the border whatever the value.
New Zealand
NZD- Duty-free up to
- NZ$1,000
- No import tax at the border up to
- None: seller collects it at checkout (up to NZ$1,000)
- Last changed
- Not stated on source
Customs doesn't collect duty or GST on orders of NZ$1,000 or less unless they're part of a larger consignment. Alcohol and tobacco pay duty and GST at any value.
Japan
JPY- Duty-free up to
- ¥10,000
- No import tax at the border up to
- ¥10,000
- Last changed
- Not stated on source
Goods with a total customs value of ¥10,000 or less are exempt from customs duty and consumption tax. Leather bags and gloves, knitted clothing, ski boots and leather shoes don't qualify at any value.
South Korea
USD- Duty-free up to
- US$150 (US$200 for goods from the US)
- No import tax at the border up to
- Same as duty
- Last changed
- Not stated on source
Personal-use goods and samples up to these values clear on a simple list declaration and are duty free. Postal items over US$150 pay duty and internal taxes.
Singapore
SGD- Duty-free up to
- No duty on most goods (only dutiable goods such as liquor and tobacco)
- No import tax at the border up to
- S$400 by air or post; GST-registered sellers charge it at checkout
- Last changed
- 1 Jan 2023
Since 1 Jan 2023, GST-registered overseas sellers charge GST on low-value goods (S$400 or less) shipped by air or post. If the seller isn't registered, Customs collects GST only when the CIF value is over S$400.
Hong Kong
HKD- Duty-free up to
- No duty except liquor, tobacco, hydrocarbon oil and methyl alcohol
- No import tax at the border up to
- No VAT or GST
- Last changed
- Not stated on source
Hong Kong is a free port with no customs tariff on general imports and no sales tax, so most ecommerce goods clear without charges.
Taiwan
TWD- Duty-free up to
- NT$2,000
- No import tax at the border up to
- NT$2,000
- Last changed
- Not stated on source
Personal-use goods bought online with a customs value up to NT$2,000 are exempt from duty, business tax and commodity tax. Not for tobacco, alcohol or buyers who use the exemption more than six times in a half-year.
Malaysia
MYR- Duty-free up to
- RM500 by air courier (CIF)
- No import tax at the border up to
- None: 10% sales tax on goods up to RM500, charged by registered sellers
- Last changed
- 1 Jan 2024
Since 1 Jan 2024, registered sellers charge 10% low-value goods (LVG) sales tax at checkout on items up to RM500. Customs doesn't charge sales tax again when the LVG registration number is declared.
Philippines
PHP- Duty-free up to
- ₱10,000
- No import tax at the border up to
- ₱10,000
- Last changed
- 2016
Imports valued at ₱10,000 or less pay no duties or taxes, except tobacco and alcohol, which pay excise tax. The limit comes from the Customs Modernization and Tariff Act.
Thresholds are in the local currency and usually apply to the value of the goods in one parcel. Some countries count shipping and insurance in that value, and many now collect VAT or GST at checkout instead of at the border. Check the linked source before you change prices or checkout settings.
How to read the de minimis table
A de minimis threshold is the value below which customs lets a parcel in without collecting duty, tax or both. Most countries set two limits, so the table shows them separately:
- Duty-free up to: customs duty isn't charged at or below this value.
- No import tax at the border up to: VAT, GST or sales tax isn't collected when the parcel arrives. "None: seller collects it at checkout" means the tax is still due, but the seller charges it when the customer pays.
- Last changed: when the current rule took effect, so you can tell whether a guide you're reading is out of date.
Thresholds are in the local currency and usually apply to the goods in one consignment. Some countries add shipping and insurance to the value, and alcohol and tobacco are almost always taxed whatever the value.
What changed recently
| Market | Change | Date |
|---|---|---|
| United States | $800 duty-free de minimis suspended for all countries; repealed by law from 1 Jul 2027 | 29 Aug 2025 |
| Chile | US$41 duty exemption ended; 19% VAT charged at checkout by registered platforms on goods up to US$500 | 25 Oct 2025 |
| Brazil | Import tax on Remessa Conforme purchases up to US$50 cut from 20% to 0% (state ICMS still applies) | 12 May 2026 |
| European Union | €150 duty relief replaced by a flat €3 per item on parcels up to €150 | 1 Jul 2026 |
The EU also set a €2 per item handling fee that must apply by 1 Nov 2026. Work out both with the EU low-value parcel duty calculator.
What it means for your Shopify or WooCommerce store
- 01
Check where you must register
Where the table says the seller collects tax at checkout (the UK, Australia, New Zealand, Norway, Singapore, Malaysia, and the EU through IOSS), foreign sellers above that country's registration threshold have to register there and charge the tax themselves.
- 02
Add the registration to your store
Once registered, add the tax in Settings → Taxes and duties in Shopify, or in WooCommerce → Settings → Tax in WooCommerce, so the right rate shows at checkout.
- 03
Price in duty where there's no exemption
For the US and the EU, low-value parcels now pay duty. Build it into your prices or shipping rates, and use the landed cost calculator to see the effect on your margin.
Rules change often. Each row links to the official page it was checked against, and the table was last checked on 30 Sep 2026.
Questions people ask
What is the US de minimis threshold now?
There isn't one in practice. The $800 duty-free exemption has been suspended for all countries since 29 Aug 2025, and a 2025 law repeals it from 1 Jul 2027. Bona fide gifts up to $100 are still exempt.
Is there still a €150 duty-free limit in the EU?
No. Since 1 Jul 2026, goods sold to EU consumers in parcels up to €150 pay a flat €3 per item instead of nothing. VAT has applied from the first euro since 1 Jul 2021.
Does the threshold include shipping?
It depends on the country. Singapore's S$400 border relief uses the CIF value (goods, insurance and freight), while the EU's €150 is the value of the goods alone. Check the linked source for the market you ship to.
Why is Switzerland, Mexico or India missing?
We only list a market once its thresholds are confirmed on the official customs or tax authority site. Markets we couldn't confirm on 30 Sep 2026 are left out rather than guessed.
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Emmanuel Asika
Shopify & WooCommerce developer, Dublin
I build and fix online stores: new builds, migrations, speed, SEO and the custom bits apps can't do.
Last reviewed 30 September 2026.
Sources: CBP Dec. 26-12: Indefinite suspension of the de minimis exemption (Federal Register, 24 Jun 2026) · CBP: Suspension of duty-free de minimis treatment (fact sheet) · Canada Border Services Agency: Low-value shipment thresholds under CUSMA · Receita Federal (Brazil): How much tax will I pay? · Servicio Nacional de Aduanas (Chile): Changes to international purchases · European Commission: EU customs reform · European Commission: VAT e-commerce One Stop Shop · GOV.UK: Tax and customs for goods sent from abroad · GOV.UK: VAT and overseas goods sold directly to customers in the UK · Norwegian Customs: The VOEC scheme · Norwegian Customs: Shopping from stores outside VOEC · Australian Taxation Office: GST on low value imported goods · New Zealand Customs Service: Duty and GST · Japan Customs: Small-value exemption · Korea Customs Service: Clearance of express cargo · IRAS (Singapore): GST on imported low-value goods · Hong Kong Customs and Excise Department: Dutiable commodities · Ministry of Finance (Taiwan): Cross-border e-commerce tax exemption · Royal Malaysian Customs: Low value goods FAQ · Bureau of Customs (Philippines): De minimis importation