De Minimis Rules: Country-by-Country Guide 2026

De minimis is a Latin phrase meaning "about minimal things." In customs law, it refers to the threshold below which no duties or taxes are collected on imported goods. As e-commerce has grown, de minimis rules have become a hotly debated policy tool.

United States: Two-Tier System Since 2025

The U.S. previously had a single de minimis threshold of $800 for all origins. Since 2025, the U.S. has implemented a two-tier system:

**$800**: Standard de minimis for non-Chinese-origin goods (still the world's highest threshold)

**$0**: Chinese-origin goods are no longer eligible for de minimis — every package, regardless of value, requires a formal or informal entry and full duty payment

This change was driven by concerns about duty circumvention via high-volume direct-to-consumer shipping from Chinese platforms like Shein and Temu.

Key De Minimis Thresholds by Country (2026)

CountryThresholdTaxNotes

|---|---|---|---|

United States$800 (non-CN) / $0 (CN)No tax below thresholdChinese goods fully excludedEuropean Union€150VAT applies below threshold via IOSSCustoms duty waived onlyUnited Kingdom£135VAT appliesPost-Brexit standardCanadaCAD 40 (duty) / CAD 20 (tax)Both apply above thresholdAmong world's lowestAustraliaAUD 1,000GST applies below thresholdVia Low Value Goods taxJapan¥10,000 (~$65)Consumption tax applies aboveBrazil$50Flat 20% tax below $3,000Complex

Impact on E-commerce Strategy

For brands sourcing from China selling D2C to US consumers:

Sub-$800 parcels previously entered duty-free; now full Section 301 + IEEPA rates apply

Duty costs must be factored into retail pricing or absorbed as margin compression

Bonded warehouses and FTZ strategies can help defer (not eliminate) duty

For non-China-origin goods (Vietnam, India, Bangladesh), the $800 threshold still applies and remains a significant competitive advantage for direct shipping strategies.