De minimis threshold value by country

When shipping internationally, not all goods are taxed at the border. Many countries have a de minimis threshold — a set value below which imports can enter without incurring duties or taxes. But what is de minimis exactly?

The de minimis value is a monetary limit set by each country that determines when customs duties and taxes are waived. However, de minimis thresholds differ significantly by country and can vary depending on whether the fee is a customs duty, VAT, or other import tax. Some countries apply a single threshold for both duties and taxes, while others separate them. 

For example, a shipment might be exempt from customs duty but still subject to VAT if it surpasses a certain limit. In other cases, a country might not impose a de minimis threshold at all — meaning every shipment is taxed. And in nations without customs duties, de minimis value is irrelevant, as nothing is taxed at import.

If you’re managing global shipments, it’s critical to understand the de minimis value by country. This knowledge helps avoid unexpected costs and ensures a smoother experience for your customers. On top of that, tariffs can sometimes be a moving target, further complicating your compliance.  

To simplify cross-border compliance, international trade solutions from Avalara help automate the application of the correct VAT, GST, and customs duties for each shipment — factoring in exchange rates and country-specific de minimis thresholds.

Explore the de minimis value by country in the table below to see how your shipments could be affected — and whether it’s time to consider automating your import tax process.