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.
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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