2. E-Commerce

2.7. De Minimis

De minimis rules have long smoothed cross-border e-commerce by cutting costs and simplifying imports for low-value goods. Lower de minimis thresholds mean more goods become subject to duties and taxes, potentially increasing the cost of imported items and influencing e commerce pricing and consumer behavior.

The de minimis threshold, and how it is calculated, is set nationally. Some administrations use different thresholds for customs duties and domestic taxes (GST/VAT); others set separate, usually higher, thresholds for categories such as personal gifts.

Example: New Zealand

In New Zealand, goods valued at NZD $1,000 or less are generally not assessed for customs duties or GST at the border. For most low‑value goods, GST is instead collected at the point of sale from offshore suppliers registered under New Zealand’s remote‑services and low‑value‑goods rules.

The Global Express Association (GEA) maintains a worldwide overview of de minimis regimes (Global Express Association: Overview of de minimis value regimes worldwide). The rapid growth of online shopping has led to a dramatic increase in shipments falling under de minimis thresholds, prompting many governments to review their policies and are now reducing or eliminating their de minimis thresholds, signaling a global trend toward taxing a greater proportion of low‑value goods (Forward2me De Minimis Thresholds by Country 2025 ). The concerns driving this trend are consistent: revenue loss, competitive imbalance between domestic and foreign sellers, and misuse of the rules to avoid duties and taxes.

Countries that have recently tightened de minimis rules

Country / Region

Previous threshold

Current status

Key change

United States

US$800

Abolished from 29 Aug 2025

All goods dutiable at standard rates, regardless of value

European Union

€22 VAT / €150 duty

Duty exemption abolished from 1 Jul 2026

€3 flat-rate duty per parcel during transition; all goods ultimately dutiable

Australia

A$1,000

GST applies to all low-value goods

Offshore sellers must register and collect GST

India

₹10,000

Duties apply to nearly all imports

De facto elimination of de minimis

Russia

€200 / month

Strict enforcement

Frequent seizures of undervalued packages

Indonesia

US$3

Among the lowest globally

Most imports taxed regardless of value

Turkey

€22

Very low threshold maintained

Broad application of duties and VAT

South Korea

US$150

Drops to US$100 if shipped from the US

Many exclusions apply

New Zealand

NZ$1,000

Border threshold unchanged

GST collected at point of sale for most low-value goods; review under way