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De minimis and import-tax thresholds by country

The short version for mid-2026: the US has no duty-free de minimis (suspended for all origins); the UK flips VAT to your checkout at £135; the EU abolished its €150 duty exemption in July 2026 — low-value parcels now owe a temporary €3-per-item duty plus VAT via IOSS; Canada exempts only tiny postal imports (CAD 20) with higher courier thresholds from the US/Mexico (CAD 40 tax / CAD 150 duty); Australia is duty-free to AUD 1,000 with GST collected by the seller; Japan exempts up to ¥10,000. Every line is cited below.

Reading the table like a seller, not a customs officer

Thresholds decide three things: whether the buyer gets a surprise charge, whether you must register to collect tax, and whether splitting an order changes its cost. Track the threshold that applies to your channel — postal and courier can differ (Canada is the sharpest example).

Intentionally pricing under a threshold is legitimate; misdeclaring value is not. Customs authorities profile undervalued ecommerce parcels aggressively.

Common questions

Are these thresholds stable?
No — the US replaced its flat Section 122 surcharge with origin-based Section 301 forced-labor duties on 2026-07-24, the EU's €3-per-item duty is explicitly temporary until 2028, and Japan has signaled changes to its exemption. Each fact shows its verified date; we monitor the official sources.

Official sources behind these numbers

  • The $800 duty-free de minimis exemption is suspended for all countries — first by Executive Order 14324 (effective 2025-08-29), then made indefinite by CBP interim final rules published 2026-06-24 covering all modes of importation. Federal Register (CBP interim final rule) · verified 2026-07-24 · effective 2025-08-29
  • For consignments of goods with a value of GBP 135 or less sold directly to UK customers, the overseas seller must charge and account for UK (supply) VAT at the point of sale and register for VAT with HMRC; import VAT is not collected at the border for these consignments. HM Revenue & Customs (GOV.UK) · verified 2026-07-21 · effective 2021-01-01
  • The EUR 150 customs duty exemption for low-value consignments is abolished as of 1 July 2026. This is IN FORCE, not proposed - low-value e-commerce parcels are no longer duty-free. European Commission (DG TAXUD) · verified 2026-07-21 · effective 2026-07-01
  • A temporary flat customs duty of EUR 3 per item applies to items supplied as distance sales of imported goods in consignments not exceeding EUR 150, from 1 July 2026 until 1 July 2028, after which normal customs duties calculated via the EU Customs Data Hub will apply. European Commission (DG TAXUD) · verified 2026-07-21 · effective 2026-07-01
  • The Import One-Stop Shop (IOSS) lets sellers declare and pay VAT at point of sale for distance sales of goods imported from third countries in consignments of intrinsic value not exceeding EUR 150; without IOSS the customer pays VAT at import plus possible carrier clearance fees. European Commission (DG TAXUD) · verified 2026-07-21 · effective 2021-07-01
  • Items mailed to Canada worth CAD 20 or less incur no duty or tax (postal de minimis). Canada Border Services Agency · verified 2026-07-21
  • Courier imports from the US/Mexico under CUSMA are tax-free up to CAD 40. Canada Border Services Agency · verified 2026-07-21 · effective 2020-07-01
  • Courier imports from the US/Mexico under CUSMA are duty-free up to CAD 150. Canada Border Services Agency · verified 2026-07-21 · effective 2020-07-01
  • Goods imported into Australia with a value of AUD 1,000 or less generally attract no duties, taxes or charges at the border (GST instead collected at point of sale by the vendor since 1 July 2018); tobacco and alcohol are excluded and always taxed. Australian Border Force · verified 2026-07-21 · effective 2018-07-01
  • Goods imported into Japan with a total customs value of 10,000 yen or less are exempt from customs duty and consumption tax. Japan Customs · verified 2026-07-21

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