Last updated: 2026-10-14
"De minimis" is the value below which an imported parcel clears customs without duty or tax. For cross-border sellers it decides whether a cheap product can compete on price. The thresholds have been falling fast since 2025, so here is where each of the 11 markets in our calculator stands as of October 2026.
Short version: the US, Vietnam and Mexico (for non-FTA countries) have no threshold at all now, and the EU replaced its €150 duty exemption with a flat €3 per item. The UK (£135), Japan (¥10,000), Korea (US$150), Canada (C$20), Australia (A$1,000) and Indonesia (US$3) still have one, but the UK and Japan have already set dates to scale theirs back.
| Market | Threshold | What it means in 2026 |
|---|---|---|
| 🇺🇸 United States | None | $800 de minimis suspended for all countries since Aug 29, 2025; duty applies from the first dollar |
| 🇪🇺 European Union | €150 (duty, ended) | Since July 1, 2026: flat €3 duty per item under €150. VAT applies to every parcel (no threshold since 2021) |
| 🇬🇧 United Kingdom | £135 | No customs duty up to £135; VAT (20%) is charged by the seller or marketplace at checkout. Duty relief ends by March 2029 |
| 🇯🇵 Japan | ¥10,000 (taxable value) | Duty and import consumption tax exempt. Personal-use goods are valued at 60% of retail (about ¥16,666). Consumption tax on overseas mail-order sales from April 2028 |
| 🇰🇷 South Korea | US$150 (US$200 from the US) | Personal-use imports: duty and VAT exempt up to US$150, or US$200 for express shipments from the US. Above that, duty plus 10% VAT on the full value |
| 🇨🇳 China | RMB 5,000 per order (CBEC) | Cross-border e-commerce retail imports: 0% duty, import VAT and consumption tax at 70%, within RMB 5,000 per order and RMB 26,000 a year |
| 🇨🇦 Canada | C$20 (C$150/C$40 from US/Mexico) | Courier shipments: duty and tax free up to C$20 from most countries. From the US or Mexico (CUSMA): duty free up to C$150, tax free up to C$40 |
| 🇦🇺 Australia | A$1,000 | No duty or GST at the border up to A$1,000, but 10% GST is collected at checkout by registered overseas sellers and marketplaces |
| 🇲🇽 Mexico | None for non-FTA countries (US$50 under USMCA) | Courier imports from non-FTA countries such as China and Korea pay a simplified 33.5% from the first dollar (since Aug 2025). From the US/Canada: tax free up to US$50 |
| 🇮🇩 Indonesia | US$3 | Duty exempt up to US$3 per consignment, but VAT (PPN) still applies. Above US$3: duty (generally 7.5%, higher for bags, shoes and textiles) plus VAT |
| 🇻🇳 Vietnam | None | The VND 1 million (about US$40) express exemption ended on Feb 18, 2025; VAT applies to low-value express imports |
Our calculator applies these thresholds automatically when you pick a marketplace, and shows whether a product clears duty-free or pays duty and tax.
🧮 Open the margin calculatorAmong major e-commerce markets: the UK (£135 for duty), Japan (¥10,000), South Korea (US$150, or US$200 for express from the US), Canada (C$20, higher for US/Mexico shipments), Australia (A$1,000 at the border, though GST is collected at checkout) and Indonesia (US$3 for duty). The US, Vietnam and the EU (for duty) no longer have one.
Not on current plans. The suspension that started on August 29, 2025 was made indefinite by CBP rules effective June 24, 2026, and the One Big Beautiful Bill Act repeals the statutory exemption from July 1, 2027.
Per item, based on tariff classification, so a parcel with several different product types can attract several €3 charges. It covers goods worth up to €150 and is a temporary measure expected to run until the EU's wider customs reform (around 2028).
⚠️ Based on official and primary sources available on October 14, 2026. Thresholds and rates change often and depend on product classification (HS code) and shipping method. Confirm with the destination customs authority or a customs broker before relying on them.