Customs

De Minimis

Definition

De minimis is a monetary threshold set by each country that determines when customs duties and taxes are waived for imported goods. In air cargo operations, de minimis provides admission of articles free of duty and tax when the aggregate fair retail value of articles imported by one person on one day does not exceed the established threshold. The rule simplifies the customs clearance process by allowing qualifying shipments to bypass formal customs entry procedures and associated administrative costs. As of August 29, 2025, the United States has suspended duty-free de minimis treatment, eliminating its previous $800 threshold.

Examples

A FedEx Express shipment with AWB number 023-85291347 contains consumer electronics valued at $750 from Hong Kong to Los Angeles. Prior to August 2025, this shipment entered the US duty-free under Section 321 de minimis rules. An Emirates SkyCargo shipment with AWB prefix 176 carrying fashion accessories worth €120 from Dubai to Frankfurt enters Germany duty-free, as the value falls below the EU's €150 customs duty threshold.

Also known as

  • duty-free threshold
  • low value shipment
  • de minimis threshold

Frequently asked questions

What was the US de minimis threshold value before it was suspended?
The US de minimis rule exempted goods valued at $800 or less from duties and formal customs filings under Section 321 of the Tariff Act. The $800 threshold was applied per person per day. The US raised this threshold from $200 to $800 in 2016.
How do de minimis thresholds vary between major air cargo destination countries?
The European Union applies a single customs duty de minimis threshold of €150 across all member states. Australia's threshold is USD 1,000, while Canada's is USD 20. In Europe the average is about USD 190, though it varies considerably by country. In India, there is effectively no duty and tax-free threshold for most shipments.