Customs De Minimis Calculator
The de minimis threshold is the shipment value below which a country does not collect customs duty (and in some cases VAT or sales tax). For the US the threshold is $800 per shipment per person per day under Section 321. Many other countries have much lower thresholds. Enter the customs value of your shipment in USD and select the destination country to see whether duty applies, what the applicable threshold is, and by how much your shipment is above or below it.
De minimis determination
Status: duty-free if shipment value <= country threshold
Margin = threshold - shipment value
Positive = how far below the threshold; negative = above (duty applies)
Thresholds shown in USD equivalents are approximations converted at mid-2024 exchange rates. Verify the current rate and exact threshold with the official customs authority of the destination country before shipping.
US Section 321 de minimis details
- The $800 threshold applies per person per day. Multiple shipments from the same person on the same day are aggregated.
- Goods subject to Anti-Dumping or Countervailing Duties (AD/CVD) are excluded from Section 321 relief regardless of value.
- Section 321 does not exempt goods from partner country import restrictions, embargoes, or product safety rules.
- Congress has proposed reducing the US threshold; check cbp.gov for current law.
Frequently asked questions
What is the US customs de minimis threshold?
The US de minimis threshold is $800 under Section 321 of the Tariff Act (19 USC 1321), as amended by the Trade Facilitation and Trade Enforcement Act of 2015. Shipments with a customs value at or below $800 are generally admitted duty-free and tax-free.
Does the de minimis exemption apply to all goods?
No. Some categories are excluded even below $800, including goods subject to anti-dumping or countervailing duties, goods from certain restricted countries, textile and apparel products, and alcoholic beverages. CBP publishes guidance on exclusions.
What are the de minimis thresholds for other countries?
Thresholds vary widely. Canada CAD$20 (planned increase), EU EUR 150 (zero for VAT), Australia AUD 1,000, Japan JPY 10,000 (approximately USD 65), UK GBP 135. Most developing countries have very low or zero thresholds.
Does de minimis cover multiple items in one shipment?
For the US $800 threshold, it applies per shipment per day per person. You cannot split a larger purchase into multiple $800 shipments to avoid duty; CBP may aggregate related shipments.
Is VAT included in the customs value for de minimis purposes?
In most countries, the customs value for de minimis purposes is the goods value (not including domestic tax). However, in the EU, VAT still applies on all goods entering from outside the EU, even below the EUR 150 duty de minimis threshold, as of July 2021.
Official sources
- US CBP Section 321 De Minimis: cbp.gov/trade/trade-community/outreach-programs/e-commerce/section-321-programs.
- 19 USC 1321 (Cornell LII): law.cornell.edu/uscode/text/19/1321.
- HMRC, Customs Duty on Goods from Abroad: gov.uk/goods-sent-from-abroad/tax-and-duty.
Reviewed by the CalculatorHub team, edited by James Graham, 15 June 2026. See our methodology.