Customs & Trade
De Minimis Threshold
Definition
A value threshold below which simplified customs treatment or relief from certain duties or taxes may apply.
In practical terms
Thresholds and eligibility vary by country, shipment type, commodity, and tax rule. A low-value shipment can still require accurate customs data and may remain subject to other controls.
Example
A low-value parcel is assessed against the destination country threshold before duties and taxes are determined.