A de minimis threshold is a value below which an imported shipment may receive simplified treatment or relief from specified duties or taxes. The amount and eligible treatment depend on the destination jurisdiction and shipment type.
What can the threshold affect?
It may affect customs duty, import tax, declaration requirements or clearance procedures. One threshold may apply to duty while another applies to tax.
How is shipment value determined?
Authorities may use transaction value and may include or exclude freight, insurance and other charges under local rules. Currency conversion and valuation date also matter.
Does being below the threshold guarantee no charges?
No. Restricted goods, excise products, commercial quantities, anti-avoidance rules, brokerage and carrier fees may still apply.
What is shipment splitting?
Artificially dividing one order to fall below a threshold can violate customs rules. The commercial order, shipment pattern and parties may be reviewed together.
What should an importer record?
Keep the declared value, currency, conversion rate, freight treatment, commodity description, threshold relied on and official source effective on the import date.
