GlossaryEN1 min readUpdated: Jul 28, 2026
De minimis rule
The de minimis rule in EU customs law refers to the threshold below which imported goods are exempt from customs duties.
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Source: https://www.zoll.de/DE/Fachthemen/Zoelle/Wegfall-der-150-Euro-Zollfreigrenze/wegfall-der-150-euro-zollfreigrenze_node.html
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Definition & Explanation
The de minimis rule in EU customs law refers to the threshold below which imported goods are exempt from customs duties. Until 30 June 2026, the EU applied a threshold of EUR 150: shipments from third countries with a value below this amount were admitted duty-free. From 1 July 2026, the EU abolished this threshold under Regulation (EU) 2026/382 and replaced it with a transitional flat-rate duty of EUR 3 per product category — regardless of value, every shipment from a third country must now be cleared through customs. Full abolition of the EUR 150 threshold is planned for 2028. The rule was primarily introduced in response to the massive growth of e-commerce parcels from countries such as China that were previously admitted duty-free into the EU. For freight forwarders and air cargo operators, the change has direct consequences: volumes of small consignments on the Hong Kong-Europe route declined significantly after the new rules took effect. Shipments remain subject to standard import regulations and import VAT. Not to be confused with the VAT de minimis rule, which follows its own thresholds.
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