Customs de minimis thresholds by destination country
June 10, 2026
Michael Tippett
When you forward a parcel from Australia to an overseas recipient, the destination country's customs authority will assess import duty, GST or VAT once the declared value crosses a threshold called the de minimis. Below that threshold, the parcel is typically waved through without a duty or tax charge. Above it, the recipient pays -- and on low-cost items the charge can exceed the value of what was sent.
This reference lists the current de minimis levels for the most common destination countries of Australian parcel senders. Use it alongside the parcel forwarding calculator to estimate full landed cost before you book a forward.
Thresholds are set by each destination country and change without notice. This reference reflects publicly available information as of June 2026. Always confirm with the destination country's customs authority or your carrier before a high-value shipment.
What de minimis means in practice
De minimis is Latin for "about minimal things." In customs law it names the value below which a government considers the cost of collecting tax to exceed the revenue raised, so it waives both the charge and the paperwork. There are two distinct types:
- Duty de minimis: The value below which no import duty (tariff) is charged. Usually assessed against CIF value -- cost of goods plus insurance plus freight to the border.
- Tax (VAT/GST) de minimis: The value below which no sales tax, VAT or GST is charged. Often lower than -- or abolished entirely alongside -- the duty threshold.
Most countries express their threshold in local currency. As exchange rates move, the AUD-equivalent shifts too. The tables below use local-currency values for accuracy.
Asia-Pacific
| Country | Duty de minimis | Tax (GST/VAT) de minimis | Notes |
|---|---|---|---|
| New Zealand | NZD $1,000 | NZD $1,000 | Below NZD $1,000 no duty and no GST. Overseas suppliers registered under NZ's distance-selling GST rules may collect GST at point of sale regardless of value, but the import itself clears without a separate customs charge. |
| Japan | JPY 10,000 | JPY 10,000 | Japan's de minimis is low -- roughly AUD $100 at mid-2026 exchange rates. Goods above JPY 10,000 attract Japan Customs duty (rate depends on HS code) and 10% consumption tax (JCT). |
| South Korea | USD $150 | USD $150 | Applied on CIF value. Personal imports below USD $150 from most origins clear duty-free. Above this, duty plus 10% VAT applies. Items imported directly from the US may qualify for a higher USD $200 threshold under Korea-US FTA provisions in certain categories. |
| China (mainland) | CNY 50 | CNY 50 | China's formal postal import de minimis is very low (roughly AUD $10). In practice, small personal parcels under CNY 1,000 are often assessed at a flat 13% integrated tariff rather than being fully processed. Cross-border e-commerce imports have separate thresholds under the CBEC regime (CNY 5,000 per transaction, CNY 26,000 per year per person). |
| Hong Kong | No threshold -- most goods are duty-free | No GST or VAT in Hong Kong | Hong Kong is a free port. Goods attract no customs duty and there is no consumption tax. Excisable goods (alcohol, tobacco, hydrocarbon oil, methyl alcohol) are taxed regardless of value. |
| Taiwan | TWD $2,000 | TWD $2,000 | Below TWD $2,000 (roughly AUD $90) no duty and no 5% VAT. Above this, duty plus VAT applies. Postal and courier goods may be assessed at different thresholds depending on the channel used. |
| Singapore | SGD $400 | SGD $0 (GST applies from SGD $1) | Singapore removed its Low Value Import relief from 1 January 2023. Overseas vendors registered for Singapore GST now collect 9% GST at point of sale for all goods delivered to Singapore recipients. Customs duty on most goods remains zero-rated (Singapore is largely a free port); the SGD $400 figure above applies to the small range of dutiable goods. |
| Malaysia | RM 500 | RM 500 | Below RM 500 (roughly AUD $165) no duty and no Sales and Service Tax (SST). Above this, duty plus 10% SST applies on most goods. |
| Thailand | THB 1,500 | THB 1,500 | Below THB 1,500 (roughly AUD $65) informal entry. Above this, duty plus 7% VAT applies. Enforcement is variable; high-value goods are formally assessed more consistently than low-value parcels. |
| Indonesia | USD $3 | USD $3 | Indonesia lowered its de minimis from USD $75 to USD $3 in 2020 to counter under-declaration of e-commerce imports. In practice, almost all international parcels now attract import duty (typically 7.5-15% depending on HS code) plus 11% VAT. Budget accordingly. |
| Philippines | PHP 10,000 | PHP 10,000 | Below PHP 10,000 (roughly AUD $270) no duty and no 12% VAT. Above this, regular customs assessment applies. A customs processing fee applies even on duty-free parcels above a low floor value. |
North America
| Country | Duty de minimis | Tax de minimis | Notes |
|---|---|---|---|
| United States | USD $800 | USD $800 | Section 321 of the US Tariff Act allows clearance of goods valued under USD $800 with no duty and no federal tax. This is the highest de minimis threshold in the world and covers the vast majority of personal parcel shipments from Australia. Note that Section 232 and Section 301 duties on specific product categories (steel, aluminium, and some goods from particular origins) may still apply regardless of value. |
| Canada | CAD $20 | CAD $20 | Canada's de minimis is among the lowest of any developed economy -- almost every international parcel attracting a customs notice will also attract GST/HST. The CAD $20 threshold applies to both duty and tax. Gifts sent directly between individuals (not via a commercial seller) have a separate CAD $60 gift threshold. If you are forwarding a gift, label it as such with the recipient's name and relationship to the sender. |
Europe
| Country / Region | Duty de minimis | Tax (VAT) de minimis | Notes |
|---|---|---|---|
| European Union (all member states) | EUR 150 | EUR 0 (VAT applies from EUR 1) | The EU abolished its EUR 22 VAT low-value consignment relief on 1 July 2021. Goods valued EUR 0-150 attract VAT only (typically 20-25% depending on member state), collected either via the Import One Stop Shop (IOSS) or at customs if the seller is not IOSS-registered. Goods above EUR 150 attract customs duty plus VAT. Australia-origin goods use standard MFN duty rates; an Australia-EU FTA is under negotiation as of 2026 but not yet ratified. |
| United Kingdom | GBP 135 | GBP 0 (VAT applies from GBP 1) | Post-Brexit, the UK mirrors the EU split. Below GBP 135 no customs duty applies, but 20% VAT is due -- collected at point of sale by overseas sellers registered for UK VAT, or at import otherwise. Above GBP 135 both customs duty and VAT apply. Australian goods benefit from the Australia-UK FTA, which entered into force on 31 May 2023 and eliminates tariffs on most goods on a phased schedule. |
| Norway | NOK 350 | NOK 0 (VAT applies from NOK 1) | Norway abolished its VAT de minimis from 1 April 2020. 25% VAT applies from NOK 1. Customs duty is zero-rated on goods below NOK 350. Norway is not in the EU but applies parallel rules under EEA agreements. |
| Switzerland | Weight-based (not value-based for most goods) | CHF 5 (approx. CHF 62 in goods value) | Switzerland uses a weight-based tariff system for most goods rather than a simple value threshold. VAT at 8.1% applies when the VAT amount due reaches CHF 5 (meaning goods valued at roughly CHF 62 or more). For low-weight parcels, Swiss customs duty is often negligible even for higher-value items. Confirm with Swiss Federal Customs Administration for specific HS codes. |
Middle East
| Country | Duty de minimis | Tax de minimis | Notes |
|---|---|---|---|
| United Arab Emirates | AED 1,000 | AED 300 | Below AED 300 (roughly AUD $125) no 5% VAT. Below AED 1,000 no customs duty (typically 5% for most goods). Above AED 1,000 both duty and VAT apply. Commercial imports require formal entry documentation regardless of value. |
| Saudi Arabia | SAR 1,000 | SAR 1,000 | Below SAR 1,000 (roughly AUD $400) no duty and no 15% VAT. Above SAR 1,000 both apply. Saudi Customs has tightened e-commerce import enforcement since 2022; accurate declarations are important. |
How to use this reference
Three practical applications for HotSnail customers:
- Decide whether to consolidate or split a shipment. If you have multiple parcels destined for Canada, where the threshold is just CAD $20, splitting them does not help -- each parcel above CAD $20 is assessed individually. For the US, where the threshold is USD $800, a single consolidated shipment under that value clears with no duty at all. Consolidation generally makes sense when the per-parcel carrier fee exceeds the duty saving from splitting.
- Declare your value accurately. HotSnail forwards the original supplier invoices where supplied. We do not under-declare. This protects you -- customs agencies that detect under-declarations impose penalties that often exceed the original duty, and it voids insurance coverage. Accurate declaration is required for insurance purposes on all forwarded items.
- Budget for the recipient's landed cost. If you are forwarding a gift or a purchase to someone overseas, factor in the potential duty and tax above the de minimis. A AUD $200 item sent to Canada will likely arrive with a customs bill attached. The same item sent to the US clears duty-free under Section 321.
Personal use vs commercial imports
Almost all countries apply higher de minimis thresholds for personal or gift imports than for commercial imports destined for resale. The tables above reflect the personal or low-value non-commercial threshold. If you are forwarding goods commercially -- for resale, on behalf of a business, or in quantities suggesting trade -- the recipient will need to clear them as a formal commercial import regardless of value. This typically involves a customs broker, potentially an import licence, and full duty plus tax from the first dollar.
This page is updated when known threshold changes occur. For real-time quotes including carrier rates and any applicable fuel surcharges, use the parcel forwarding calculator. For a comparison of Australia Post and DHL handling of international shipments see our AusPost vs DHL comparison. For rate band reference by country see our Australia Post rate bands reference. For information on Australian export requirements and prohibited or restricted goods, refer to the Australian Border Force exporting guidance.
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