GlossaryEN1 min readUpdated: Jul 18, 2026

De-minimis Rule

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Last updated: 18 July 2026Published: 22 November 2025

Source: Federal Register 2026-12670 (24.06.2026, Indefinite Suspension of the De Minimis Exemption); Congress.gov CRS R48380 (Section 321); US-Gesetz Juli 2025 (Abschaffung De-minimis per 01.07.2027); Executive Order vom 20.02.2026; EU: VO (EG) 1186/2009 (150-EUR-Freigrenze)

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Definition & Explanation

The de minimis rule exempts low-value shipments from customs duties and import VAT: consignments whose declared goods value falls below a defined threshold clear customs without a full formal entry, which streamlines parcel and e-commerce flows considerably. In the EU, the duty-relief threshold is EUR 150 per consignment; VAT obligations are governed separately, so a shipment is not necessarily tax-free just because it is duty-free. Countries set their own thresholds independently and adjust them for trade-policy reasons — the United States suspended its USD 800 threshold (Section 321) in 2025, first for shipments originating in China and Hong Kong and subsequently for all countries; a Federal Register notice of 24 June 2026 formalised that suspension indefinitely for all modes of transport other than the international postal network. The suspension remained in force even after the US Supreme Court ruling of 20 February 2026 (Learning Resources, Inc. v. Trump) striking down the IEEPA-based tariffs: an executive order issued the same day placed it on a legal footing independent of the invalidated IEEPA emergency. Separately, Congress has statutorily repealed the de minimis exemption, effective 1 July 2027. For freight forwarders and customs brokers, accurate value declaration is non-negotiable: deliberately understating a shipment's value to remain below the threshold constitutes customs fraud. The de minimis rule is separate from traveller allowances and commodity-specific duty-free quotas. As of July 2026.