Guide

De Minimis and Low-Value Shipments: A Practical Guide

Understand de minimis and low-value shipment treatment for international parcels. Reference thresholds, shipment channel, destination rules, and why low declared value is not a duty-free guarantee.

Use De Minimis CalculatorOfficial Sources

What low-value shipment means

A low-value shipment is a parcel or label whose declared value is at or below a destination-specific reference threshold. Many destinations apply simplified customs treatment to these shipments, but the rules, thresholds, and product exclusions vary.

Why the threshold is only a reference

Thresholds change. Reference values shown in calculators and guides are planning inputs, not legal guarantees. The destination customs authority, the postal operator, or the carrier decides the actual treatment on a per-shipment basis.

Destination reference thresholds

Reference values are not interchangeable across markets. The United States has historically applied an USD 800 de minimis reference; the United Kingdom uses a GBP 135 reference; Canada uses a CAD 40 reference; and Australia uses an AUD 1,000 reference. For EU qualifying B2C distance-sale imports with intrinsic value up to EUR 150, the customs-duty exemption changed on 1 July 2026 and a temporary EUR 3 duty may apply by declaration-item grouping. Read the EU low-value distance-sales guide instead of treating EUR 150 as a duty-free reference. China and India have no general de minimis exemption.

Shipment channel matters

Postal shipments, courier / express shipments, freight shipments, and marketplace label shipments may use different customs workflows. Marketplace labels often transmit electronic customs data through the platform, and low-value rules may not apply the same way.

Origin and product type matter

Some destinations apply additional review, duty, or restriction by country of origin or product type, even below a low-value threshold. Regulated, restricted, or high-risk products (batteries, cosmetics, food, supplements) may not qualify for low-value treatment.

Step-by-step workflow

1) Confirm destination rules. 2) Confirm shipment channel. 3) Confirm origin and product type. 4) Use the De Minimis Calculator for a reference review. 5) Prepare supporting customs documentation (CN22/CN23 or commercial invoice) regardless of value. 6) Verify with the destination customs authority, postal operator, or carrier before shipping.

Example

A USD 80 parcel shipped by post from China to the United States may not always be duty-free under changing policy. Prepare sender, recipient, destination, item description, value, weight, origin, and HS code candidate, and verify the destination rules before mailing.

Common mistakes

Common mistakes include assuming any parcel below a threshold is duty-free, assuming marketplace labels use the same threshold, ignoring origin and product type restrictions, skipping customs documentation because the value is low, and reusing old thresholds without checking current policy.

Source note

Verify destination rules and current thresholds with official customs authorities and your carrier or postal operator. For the EU temporary low-value duty, read the European Commission guidance and keep the declaration path, item data, and VAT lane visible. Low-value shipment treatment is a planning input, not a duty-free guarantee.

Maintainer

Reviewed by Ryan Cole

Ryan Cole maintains TariffCatalog from the perspective of a long-time ecommerce operator with 15+ years of experience in product catalog, international shipping, and pre-shipment data workflows. This page is reviewed for guide workflow clarity, source-check clarity, and estimate-only or candidate-only wording.

TariffCatalog is a preparation aid, not a customs broker, legal, tax, or freight-forwarding service. Verify final classifications, rates, documents, and filing treatment with official sources or qualified professionals.

Last reviewed: · Maintainer entity: Ryan Cole · Source policy: verified against official customs and tariff sources

Official source note

References to verify

USITC HTS

Use this official source when checking final classification, duty treatment, or customs requirements.

CBP

Use this official source when checking final classification, duty treatment, or customs requirements.

EU TARIC

Use this official source when checking final classification, duty treatment, or customs requirements.

UK Trade Tariff

Use this official source when checking final classification, duty treatment, or customs requirements.

Related Tool

Turn the guide into a workflow

Use the connected tool to prepare an estimate, draft, or cleanup report. Final filings should still be verified with official sources.

Use De Minimis Calculator
FAQ

Common questions

Is my shipment duty-free below the threshold?

Not always. A low-value shipment may qualify for simplified treatment only when the destination rule, shipment channel, origin, and product facts support it. For qualifying EU B2C distance-sale imports up to EUR 150, a temporary EUR 3 customs duty may apply from 1 July 2026; EUR 150 is no longer a safe duty-free shortcut. A reference threshold is a planning input, not a guarantee. Always verify the current destination rule and product-specific exclusions before assuming duty-free treatment.

Do marketplace labels use the same threshold?

Often not. Marketplace labels (Amazon FBA outbound, eBay international, Etsy shipping labels, regional platforms) typically use the marketplace’s own electronic customs data, not the postal de minimis threshold. The applicable threshold is usually the destination’s carrier-de minimis or platform-de minimis rule, which can differ from the postal threshold. Confirm the flow with the marketplace before shipping.

Does origin disqualify a low-value shipment?

In some destinations, yes. Certain de minimis schemes exclude goods by specific origin (for example, goods subject to additional tariffs or trade-defense measures) regardless of value. Other schemes apply a uniform value threshold without origin restrictions. The De Minimis Calculator asks for origin because the answer changes by destination. Always verify origin treatment before assuming the threshold applies.

Do I still need a customs declaration below the threshold?

Yes, in most cases. Even when duty is waived, a customs declaration is usually still required so the destination authority can confirm value, origin, and product type. The form (CN22, CN23, carrier electronic data, or a platform label) varies by channel, but the data fields are similar. Skipping the declaration does not make a parcel duty-free; it usually makes it non-compliant.

What documents are required below the threshold?

A declaration is typically required: sender, recipient, destination, contents, weight, declared value, currency, country of origin, and a description with material and function. An HS code is often recommended even when not required, and the parcel may need to follow a specific channel (postal, carrier, platform label). The exact set of required documents depends on the destination and the channel; confirm with the destination authority before mailing.

Are batteries or cosmetics covered by the threshold?

Some destinations exclude regulated categories (cosmetics, supplements, batteries, alcohol, tobacco, perishables) from any low-value simplification, even when the value is below the threshold. Treat a regulated product as outside the de minimis flow by default and verify the destination rule. The De Minimis Calculator flags regulated categories and recommends manual verification.

How often do thresholds change?

Often. Thresholds change as policy evolves, sometimes with little notice. Treat any published threshold as a snapshot, not a permanent rule. Re-verify the threshold for each shipment cycle, especially when shipping to multiple destinations or after a policy announcement. The De Minimis Calculator surfaces the threshold as an editable input so the user can apply the latest value.

Where do I verify the current threshold?

Check the destination customs authority’s official website for the most current treatment and any product-specific exclusions. For US shipments, see U.S. Customs and Border Protection; for EU shipments, see the European Commission’s customs and VAT guidance; for UK, see HMRC. For EU low-value B2C distance sales, also record whether the declaration path is H1, H6, or H7 and whether IOSS is used before quoting a customer.

Last reviewed: 2026-08-02

Disclaimer

TariffCatalog provides informational tools and preparation workflows only. Verify final classification, rates, document requirements, and filing treatment with official sources or licensed professionals.