De minimis threshold
Also called: duty-free threshold · Section 321 · low-value relief
A value limit below which imported goods are cleared without duty or with simplified formalities. The EU ended its 150 euro duty relief on 1 July 2026 and charges a flat 3 euro duty per item on low-value e-commerce parcels until the full reform applies. The US has suspended its 800 dollar Section 321 exemption for all shipments since August 2025, and Türkiye removed its 30 euro threshold for postal and express shipments in February 2026.
In practice
Business models built on duty-free small parcels must be recalculated, because thresholds in the major markets have shrunk or disappeared.
EU
Türkiye
USA
UKRelated terms
- Low-value consignment
- A shipment, typically an e-commerce parcel, whose value falls below a threshold that triggers special tax or customs rules. In the EU and UK, VAT on…
- IOSS
- An EU scheme in which sellers or marketplaces charge EU VAT at the point of sale on distance sales of imported goods in consignments of up to 150…
- EU customs reform
- A package proposed by the Commission in 2023 to overhaul the Union Customs Code, creating an EU Customs Authority and an EU Customs Data Hub that…
- Customs duty
- A tax levied on goods when they cross a customs border, most often on import. It is calculated from the tariff classification, the origin and either…