De minimis (customs)
De minimis is the value below which imported goods enter free of customs duty. In October 2026 the thresholds are moving: the US has suspended its $800 exemption, the EU charges €3 per item on e-commerce parcels up to €150, the UK plans to end its £135 relief in 2028, and Saudi Arabia exempts e-store purchases under SAR 1,000.
Where each threshold stands
| Market | Threshold | Status |
|---|---|---|
| US | $800 (Section 321) | Suspended for all countries since 29 August 2025; statute repealed from 1 July 2027 |
| EU | €150 duty relief | €3 duty per item on low-value e-commerce consignments, 1 July 2026 to 1 July 2028 |
| UK | £135 duty relief | Customs duty on low-value imports from October 2028 |
| Saudi Arabia | Under SAR 1,000, including shipping and insurance | Duty-free for e-store purchases; VAT still due |
| Dubai | AED 1,000 of CIF value | Raised from AED 300 for e-commerce by Circular 16/2026 |
The US: suspended, then repealed
Executive Order 14324 suspended duty-free de minimis treatment for all countries from 12:01 a.m. eastern daylight time on 29 August 2025. On 20 February 2026 the Supreme Court held in Learning Resources v. Trump that IEEPA does not authorise tariffs; the same day, Executive Order 14388 continued the de minimis suspension. A CBP interim final rule, effective 24 June 2026, made it indefinite for goods arriving by every mode other than the international postal network, and the postal exemption is suspended separately under 19 CFR 145.31. Goods that once qualified now need an entry, and CBP names Entry Type 11 as the main informal option. A 2025 law, Public Law 119-21, repeals the statutory exemption itself from 1 July 2027.
The EU: €3 an item
Regulation (EU) 2026/382 applies a customs duty of EUR 3 per item in a consignment with an intrinsic value of no more than EUR 150, from 1 July 2026 until 1 July 2028. The Commission's guidance and its trade portal describe the count differently — per item and per declaration line — but its own example is plain enough.
Worked example: one EU order
3 T-shirts + 1 watch, under €150 in total → 2 kinds of goods × €3 = €6 customs dutyThe European Commission's own example: 'if you buy 3 T-shirts and a watch, a €6 customs duty will be applied'. Import VAT is due as well.
The mistake people make
Splitting an order to stay under the line. US rules exclude lots sent separately for the express purpose of securing free entry, and the EU regulation names undervaluing and artificially splitting consignments as the abuse it is aimed at.
FAQ
De minimis (customs): common questions
- Is the US $800 de minimis still available?
- No. It has been suspended for all countries since 29 August 2025 — indefinitely for every mode but post since a CBP rule of 24 June 2026, and separately for post — and the statute itself is repealed from 1 July 2027.
- What is the de minimis in the UK?
- £135: non-excise goods worth £135 or less pay no customs duty, though VAT is charged. The government plans to remove the duty relief in October 2028.
- What is the de minimis in Saudi Arabia?
- Personal e-store purchases are exempt from customs duty when the total, including shipping and insurance, is less than SAR 1,000. VAT is still charged.
Sources
- Suspending duty-free de minimis treatment for all countries, Executive Order 14324 — The White House, 30 July 2025
- Indefinite suspension of the de minimis exemption for merchandise arriving through all modes other than the international postal network — CBP, Federal Register, 24 June 2026
- 19 U.S.C. § 1321, administrative exemptions — Cornell LII
- 19 CFR 145.31, articles not over $800 by mail — Cornell LII
- 19 CFR 10.151, importations not exceeding $800 — Cornell LII
- Regulation (EU) 2026/382 — EUR-Lex, 11 February 2026
- Ensuring fairness and safety: EUR 3 customs duty on low-value parcels — European Commission, 29 June 2026
- EU applies EUR 3 customs duty per item on low-value e-commerce consignments — Access2Markets
- Tax and customs for goods sent from abroad — GOV.UK
- Government backs high street with acceleration of cheap import reforms — GOV.UK, 23 June 2026
- E-store customers — ZATCA
- Dubai Customs at the DSO Executive Networking Forum: e-commerce exemption threshold rises to AED 1,000 — Dubai Customs, 4 September 2026
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