GlossaryEN1 min readUpdated: Jul 18, 2026

De Minimis Rule

Unlike standard customs clearance, the de minimis rule exempts low-value shipments from import duties and, depending on the jurisdiction, from formal declaration requirements.

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Last updated: 18 July 2026Published: 27 January 2026

Source: EU: 150-EUR-Zollfreigrenze (VO 1186/2009). USA: Executive Order 14324 „Suspending Duty-Free De Minimis Treatment for All Countries" (30.07.2025), Aussetzung der 800-USD-De-minimis-Freigrenze (Section 321) ab 29.08.2025; DHS (31.07.2025), https://www.dhs.gov/news/2025/07/31/president-trump-ends-unfair-de-minimis-tariff-exemption-major-victory-securing; White House (12.02.2026), https://www.whitehouse.gov/presidential-actions/2026/02/continuing-the-suspension-of-duty-free-de-minimis-treatment-for-all-countries/ — Stand: Juni 2026

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Definition & Explanation

Unlike standard customs clearance, the de minimis rule exempts low-value shipments from import duties and, depending on the jurisdiction, from formal declaration requirements. Each customs territory sets its own threshold; the EU applies a EUR 150 limit for imports from non-EU countries. Below this value, customs duties are generally waived entirely, though VAT obligations remain a separate matter – a shipment can be duty-free without being tax-free. For freight forwarders and e-commerce operators, the rule has long been a practical cornerstone of cross-border parcel fulfilment, significantly accelerating clearance for small consignments. Its political profile has grown considerably: the United States suspended its longstanding USD 800 exemption under Section 321 in 2025 for all countries, with direct consequences for international e-commerce platforms relying on direct-to-consumer shipping.

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De Minimis Rule

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