What is a de minimis threshold?
A de minimis threshold is a value limit in customs law. Imports below it are treated more simply: they may be free of customs duty, free of import tax or cleared with fewer formalities. The name comes from the Latin phrase for “about minimal things”. Each country or customs union sets its own threshold, and many have cut or removed them as cross-border eCommerce parcels have grown.
Core principle: De minimis rules decide whether a low-value parcel pays duty and tax at the border. When thresholds fall, shipping single parcels from outside a market gets more expensive than importing stock in bulk.
The EU rules
Import VAT: no threshold since 2021
Since 1 July 2021, import VAT is due on all goods imported into the EU, whatever their value. For distance sales up to €150, sellers can collect the VAT at checkout through the Import One-Stop Shop (IOSS).
Customs duty: €150 exemption ended in 2026
Until 30 June 2026, consignments worth up to €150 entered the EU free of customs duty. Since 1 July 2026, distance-sale consignments up to €150 pay a flat €3 customs duty per item, where an item is each different tariff line in the parcel.
Watch out for: The flat €3 duty is temporary and is planned to run until 1 July 2028, when normal duty rates are due to apply. Read our guide to the €3 EU customs duty.
De minimis rules in other markets
| Market | Rule for low-value imports |
|---|---|
| European Union | No VAT threshold since 2021; €150 duty exemption replaced by a flat €3 duty per item from 1 July 2026 |
| United Kingdom | VAT on consignments up to £135 is charged at the point of sale by the seller or marketplace |
| United States | The $800 duty-free de minimis exemption was suspended for all countries from 29 August 2025 |
Rules change often, so check the latest official guidance for each market before you set prices or choose a shipping model.
What it means for eCommerce sellers
- Direct parcels cost more. Sellers shipping single orders from outside the EU now pay duty on every parcel, on top of import VAT.
- Bulk import becomes cheaper. Shipping stock in pallets or containers to an EU warehouse, clearing customs once and sending domestic parcels avoids the low-value parcel rules altogether.
- Landed cost changes. Recalculate your landed cost per unit for both models before deciding.
Example: A US brand ships 3,000 single-item parcels a month directly to EU customers. Under the flat duty it pays about 3,000 × €3 = €9,000 a month in duty alone. Importing the same stock on pallets into an EU warehouse means one customs clearance per shipment at the normal duty rate for the goods, and domestic delivery to customers.
Waredock helps non-EU brands import in bulk, handles customs clearance and ships orders from warehouses in Europe. See fulfilment for non-EU brands.
Frequently asked questions
What does de minimis mean in customs?
It is the value below which imported goods are exempt from customs duty, import taxes or certain formalities. Each country sets its own threshold.
Is there still a €150 de minimis threshold in the EU?
Not for customs duty. Since 1 July 2026, distance-sale consignments up to €150 pay a flat €3 duty per item. Import VAT has been due on all imports since July 2021.
Does the US still have an $800 de minimis exemption?
No. The United States suspended its $800 de minimis exemption for all countries from 29 August 2025.
How can sellers reduce the impact of lower de minimis thresholds?
By importing stock in bulk into a warehouse inside the market and shipping domestic parcels to customers, instead of sending single low-value parcels across the border.
