De minimis: the 'too small to tax' limits
Thresholds below which no duty or tax is collected at the border, and how they changed in 2026.
Last reviewed 9 Nov 2026 · knowledge base v2026.11.12-r3 · Not legal, tax or customs advice.
By destination (9 Nov 2026)
- United States: none. The $800 exemption is suspended for every country and mode, including post. Only the $100 bona fide gift exemption remains. Sources: whitehouse.gov, federalregister.gov
- European Union: no VAT threshold since 2021. The €150 duty relief ended on 1 Jul 2026; a temporary €3 duty per distinct tariff subheading applies until 1 Jul 2028. Sources: eur-lex.europa.eu, taxation-customs.ec.europa.eu
- United Kingdom: no customs duty up to £135, but VAT is charged by the seller at checkout. Removal of the relief is planned by October 2028 at the latest. Sources: gov.uk, gov.uk
- Canada: C$20 by post; by courier from the US or Mexico, C$40 free of duty and tax and C$150 free of duty; C$20 from elsewhere. Sources: cbsa-asfc.gc.ca
- Australia: no duty or border GST up to A$1,000; GST is collected by the seller at checkout instead. Sources: abf.gov.au, ato.gov.au
Watch out
- Canada's surtax on listed US-made goods applies even below its thresholds. Sources: cbsa-asfc.gc.ca
- The EU €2 per item handling fee has been in force since 1 Nov 2026. It was published in the Official Journal on 22 Oct 2026 and is never refunded. Sources: eur-lex.europa.eu, revenue.ie