De Minimis Thresholds by Country (2026)
Pick a destination + value → check if it falls under the de minimis threshold. Major 2025-2026 changes covered, with duty vs VAT distinction, official sources and dates.
- Duty de minimis
- Eliminated (was $800 USD)
- VAT / sales tax
- No exemption — removed with duty
- Recent change
- Eliminated for ALL countries from 2025-08-29 (EO 14324); China/HK since 2025-05
- Seller tip
- No de minimis at all — every import needs formal entry and duty regardless of value.
De minimis across 13 countries
| Country | Duty de minimis | VAT / sales tax | Status | Recent change |
|---|---|---|---|---|
| United States | Eliminated (was $800 USD) | No exemption — removed with duty | Removed | Eliminated for ALL countries from 2025-08-29 (EO 14324); China/HK since 2025-05· source |
| Vietnam | Eliminated (was VND 1,000,000 via express) | Removed — 10% VAT from the first dong | Removed | Removed from 2025-02-18 (Decision No. 01/2025/QD-TTg)· source |
| Thailand | Eliminated (was below THB 1,500) | Removed; 7% VAT since 2024-07, duty from THB 1 since 2026-01 | Removed | Duty assessed from THB 1 since 2026-01-01 (Customs Notice 219/2568)· source |
| Indonesia | Duty-free below FOB USD 3 | 11% VAT has no threshold; below $3 both duty & VAT are waived | Conditional | PMK 4/2025 effective 2025-03-05; threshold cut from $75 to $3 back in 2020· source |
| Malaysia | Import duty exempt below RM 500 | 10% Low-Value Goods sales tax below RM 500, no exemption | Conditional | LVG sales tax on ≤RM 500 e-commerce imports since 2024-01-01· source |
| Philippines | Duty-free below PHP 10,000 (~$180) | 12% VAT also waived below PHP 10,000 (duty + VAT both exempt) | Active | CAO 02-2025 effective 2025-05-07; B2C air only, not sea/B2B· source |
| Japan | Duty-free below CIF JPY 10,000 (~$60) | 10% consumption tax also waived (some leather/knitwear excepted) | Active | Still active; reform legislated to tax low-value imports from ~2028-04· source |
| Korea | Duty-free below FOB USD 150 ($200 for US origin) | 10% VAT also waived below the threshold | Active | No recent major change; US-origin enjoys $200 under KORUS· source· verify |
| Australia | Import duty-free below CIF AUD 1,000 | No GST exemption — 10% GST on all low-value goods, collected by the seller/platform | Conditional | GST on ≤AUD 1,000 imports since 2018-07-01 (vendor-collected)· source |
| India | No de minimis (taxed from the first rupee) | IGST (usually 18%) also has no threshold | None | No general de minimis; personal baggage allowance ₹50,000 (not commercial)· source |
| Brazil | Federal import tax exempt below USD 50 (CIF, via Remessa Conforme) | State ICMS (~20%) is always levied — no exemption | Conditional | $50 federal exemption restored 2026-05-13 (MP 1357/2026)· source· verify |
| Mexico | No de minimis for non-USMCA (incl. China); USMCA-origin $50 fully exempt | Non-USMCA courier imports taxed at 33.5% from MXN 0 (since 2025-08-15) | Conditional | Non-USMCA $50 exemption removed 2025-01; rate raised to 33.5% on 2025-08-15· source· verify |
| China | No de minimis for general imports; CBEC retail 0% duty within limits | CBEC: VAT/excise at 70% of statutory rate within limits; postal tax <CNY 50 waived | Conditional | CBEC: ≤CNY 5,000/order, ≤CNY 26,000/year; stable in recent years· source· verify |
⚠ De minimis rules changed sharply in 2025-2026 and often separate duty from VAT. Compiled for reference (as of 2026-06, with sources per row); verify with the destination customs authority.
FAQ
Does the US still have de minimis?
No. The US eliminated the $800 de minimis for all countries on 2025-08-29 (EO 14324). Every import now needs formal entry and duty regardless of value.
Which countries removed low-value import exemptions?
As of 2026: the US (2025-08), Vietnam (2025-02) and Thailand (2026-01) have no de minimis. India never had one. Others keep thresholds but often waive only duty, not VAT.
Does de minimis waive duty or VAT?
Distinguish them. Many countries waive only duty while VAT/GST applies from the first dollar (Australia GST, Malaysia 10% LVG tax, Thailand 7% VAT). Philippines, Japan and Korea waive both below the threshold.