Import duty de minimis thresholds
The de minimis threshold is the declared value below which imported goods are exempt from customs duty. Goods below this value may still be subject to VAT/GST depending on the country. Thresholds change frequently — verify with the destination customs authority before shipping.
| Country | Threshold (USD) | Local Currency | As Of | Notes |
|---|---|---|---|---|
| 🇶🇦 Qatar | US$2700 | QAR 10,000 | 2022-01-01 | Personal-effects exemption under GCC Common Customs Law; above QAR 10,000 (~USD 2,700) the 5% GCC common external tariff plus applicable excise applies. Commercial consignments require formal entry at any value. |
| 🇺🇸 United States | US$800 | 800 USD | 2016-02-24 | Raised from $200 to $800 by the Trade Facilitation and Trade Enforcement Act of 2015. Shipments at or below $800 enter duty-free and tax-free with minimal documentation. Section 321 exemption. |
| 🇦🇺 Australia | US$680 | AUD $1,000 | 2018-07-01 | Goods valued at AUD $1,000 or less are generally duty-free (customs duty relief). However, GST (10%) now applies to all low-value imported goods as of 1 July 2018 — overseas sellers/platforms must register to collect GST if their Australian revenue exceeds AUD $75,000. |
| 🇨🇷 Costa Rica | US$500 | 500 USD | 2023-01-01 | Personal-import parcels under USD 500 duty-free; above attracts customs + 13% IVA. CAFTA-DR preferential treatment for US-origin goods. |
| 🇪🇨 Ecuador | US$400 | 400 USD | 2023-01-01 | Personal-import 4x4 facility: parcels under USD 400 + under 4 kg via courier under the 4x4 regime clear duty-free; above attracts 26-50% combined duty + IVA + ICE. |
| 🇳🇿 New Zealand | US$370 | NZD $1,000 | 2019-12-01 | Goods imported with a customs value of NZD $1,000 or less are duty-free. GST (15%) on low-value imported goods applies as of 1 December 2019 — offshore suppliers must register for NZ GST if their NZ sales exceed NZD $60,000. |
| 🇸🇬 Singapore | US$370 | SGD $400 | 2023-01-01 | GST relief for imports was lowered. As of 1 Jan 2023, GST applies to all low-value goods (previously SGD $400 was the GST relief threshold). Overseas vendors with over SGD $1 million in global turnover and significant Singapore revenue must register for Singapore GST. Customs duty de minimis for non-controlled goods remains. |
| 🇦🇪 United Arab Emirates | US$272 | AED 1,000 | 2019-01-01 | Gifts and personal goods shipped to the UAE with a customs value at or below AED 1,000 may be exempt from customs duty (5%). VAT (5%) applies to imports generally — registered businesses account for import VAT on their VAT returns. Non-registered individuals pay VAT at point of importation. |
| 🇸🇦 Saudi Arabia | US$267 | SAR 1,000 | 2020-01-01 | Goods shipped to Saudi Arabia valued at or below SAR 1,000 may be exempt from customs duty. VAT (15%) applies to all imports regardless of value for registered businesses. For individuals receiving low-value packages, customs may apply a simplified tariff. E-commerce imports are growing and ZATCA monitors compliance. |
| 🇲🇳 Mongolia | US$250 | 1000000 MNT | 2023-01-01 | Personal-import parcels under MNT 1,000,000 (≈USD 290) duty-free; above attracts customs (5-20%) + 10% VAT. |
| 🇵🇭 Philippines | US$200 | PHP 10,000 | 2022-01-01 | Under the Customs Modernization and Tariff Act (CMTA), the de minimis threshold is PHP 10,000 (approximately USD $175–$200). Goods valued at or below this amount are exempt from duties and taxes. This was raised from PHP 1,000 by the CMTA in 2016. |
| 🇹🇼 Taiwan | US$200 | NTD 2,000 | 2022-01-01 | Taiwan's de minimis threshold for customs duty and business tax (VAT) exemption on imported goods is NTD 2,000 (approximately USD $65–$70). Goods valued at or below NTD 2,000 per shipment are exempt from customs duty and business tax. Goods above this threshold are subject to customs duty (rate varies by HS code) and business tax (5%). Taiwan has been considering adjustments to its de minimis rules in response to the growth in cross-border e-commerce. |
| 🇨🇴 Colombia | US$200 | USD 200 | 2022-01-01 | Postal and courier shipments up to USD 200 value from countries with a free-trade agreement with Colombia enter duty-free. Above USD 200 (or from non-FTA origins), the 10% Plan Vallejo simplified duty plus 19% VAT applies. |
| 🇷🇺 Russia | US$200 | 200 EUR | 2024-04-01 | Personal-import parcel threshold raised from EUR 200 to EUR 1,000 in April 2022 as a temporary anti-sanctions measure; reverted to EUR 200 in April 2024. Above this attracts 15% duty (min EUR 2/kg) plus 20% VAT. |
| 🇵🇪 Peru | US$200 | 200 USD | 2024-01-01 | Personal-import parcels under USD 200 duty-free; above attracts customs (10-30%) + 18% IGV. |
| 🇺🇾 Uruguay | US$200 | 200 USD | 2023-01-01 | Personal-import parcels under USD 200 duty-free under the courier regime; above attracts customs + 22% IVA. Mercosur preferential treatment for member-state-origin goods. |
| 🇩🇴 Dominican Republic | US$200 | 200 USD | 2023-01-01 | Personal-import parcels under USD 200 duty-free; above attracts customs + 18% ITBIS. CAFTA-DR preferential treatment for US/CA-origin goods. |
| 🇲🇦 Morocco | US$200 | 2000 MAD | 2023-01-01 | Personal-import parcels under MAD 2,000 (≈USD 200) duty-free; above attracts customs + 20% TVA + 0-5% PRP. |
| 🇬🇧 United Kingdom | US$190 | £135 GBP | 2021-01-01 | Customs duty relief applies to goods valued at or below £135. VAT (20%) still applies on goods above £0 when sold by overseas businesses to UK consumers. The UK removed the old £15 VAT relief threshold as of January 2021. |
| 🇩🇪 Germany | US$165 | €150 EUR | 2021-07-01 | The EU removed the €22 VAT exemption for low-value goods on 1 July 2021. Now all imported goods regardless of value are subject to VAT when sold to EU consumers. Customs duty de minimis remains at €150 — goods above €150 may attract customs duty. VAT is collected at import or via the Import One-Stop Shop (IOSS) for distance sellers. |
| 🇫🇷 France | US$165 | €150 EUR | 2021-07-01 | Same EU rules: €22 VAT exemption removed as of 1 July 2021. Customs duty de minimis €150. IOSS (Import One-Stop Shop) allows overseas sellers to collect VAT at point of sale and remit to tax authorities. |
| 🇪🇸 Spain | US$165 | €150 EUR | 2021-07-01 | EU de minimis rules apply: €150 for customs duty. VAT applies to all goods regardless of value since July 2021. IVA (Spanish VAT) is collected at import. Canary Islands (outside EU VAT area) have their own tax — IGIC (7%). |
| 🇮🇹 Italy | US$165 | €150 EUR | 2021-07-01 | EU rules: €150 customs duty de minimis. VAT applies to all imports as of July 2021 (IVA in Italian). Standard IVA is 22%. |
| 🇳🇱 Netherlands | US$165 | €150 EUR | 2021-07-01 | EU rules apply. €150 customs duty de minimis. BTW (Dutch VAT) applies to all imports regardless of value as of July 2021. Netherlands is a major EU entry point — Schiphol and Port of Rotterdam handle enormous import volumes. |
| 🇺🇦 Ukraine | US$165 | 150 EUR | 2024-01-01 | Personal-import parcels under EUR 150 duty-free; above attracts customs + 20% VAT. Wartime sanctions on Russian-origin goods strictly enforced. |
| 🇰🇷 South Korea | US$150 | USD $150 equivalent | 2019-09-01 | Korea's de minimis threshold for customs duty and VAT exemption is USD $150 per shipment. Goods valued at $150 or below from the US under KORUS FTA previously had a $200 threshold; this was unified. Commercial samples under KRW 250,000 may also be exempt. Goods from special economic zones may have different rules. |
| 🇹🇷 Turkey | US$150 | EUR 150 equivalent | 2022-01-01 | Turkey applies a de minimis threshold for postal and courier imports. Goods valued below EUR 150 (approximately USD 165) are exempt from customs duty. VAT (KDV) at 20% applies to all imported goods regardless of value. Turkey is not in the EU customs union despite having a Customs Union agreement with the EU for industrial goods — agricultural products and some other goods are excluded from the Customs Union. |
| 🇻🇪 Venezuela | US$100 | 100 USD | 2023-01-01 | Personal-import parcels under USD 100 duty-free; above attracts customs + 16% IVA. US OFAC sanctions affect commercial trade with Venezuela; personal traveler imports are not directly sanctioned. |
| 🇵🇾 Paraguay | US$100 | 100 USD | 2023-01-01 | Personal-import parcels under USD 100 duty-free; above attracts customs + 10% IVA. Mercosur preferential treatment. |
| 🇵🇦 Panama | US$100 | 100 USD | 2023-01-01 | Personal-import parcels under USD 100 duty-free; above attracts customs + 7% ITBMS. Colón Free Zone is the major regional logistics hub. |
| 🇬🇹 Guatemala | US$100 | 100 USD | 2023-01-01 | Personal-import parcels under USD 100 duty-free; above attracts customs + 12% IVA. CAFTA-DR preferential for US-origin goods. |
| 🇧🇴 Bolivia | US$100 | 100 USD | 2023-01-01 | Personal-import parcels under USD 100 duty-free; above attracts customs + 13% IVA. Andean Community member. |
| 🇯🇵 Japan | US$91 | JPY 10,000 | 2014-01-01 | Imported goods with a customs value at or below JPY 10,000 (approximately USD $91) are exempt from customs duty. Consumption tax (10%) may apply even below this threshold for some goods. Japan Customs has been strengthening enforcement on low-value e-commerce imports. |
| 🇮🇷 Iran | US$80 | Decided by ad-hoc tariff adjustments | 2024-03-21 | Personal-import parcels under USD 80 duty-free; above attracts 4% customs duty + 9% VAT. Iran operates outside the WTO ITA so consumer-electronics tariffs are higher than regional norms. |
| 🇮🇱 Israel | US$75 | 75 USD | 2024-08-01 | Personal-import parcels under USD 75 clear duty-free under the Tax Authority's de minimis rule (lowered from USD 75 in 2024 retained at this level after public consultation). Above attracts 17% VAT plus customs (typically 0-12%) plus a clearance fee. |
| 🇲🇾 Malaysia | US$68 | MYR 500 | 2023-04-01 | Sales and Service Tax (SST) de minimis threshold was lowered from MYR 500 to MYR 500 for most goods, but for goods from major e-commerce platforms the threshold may be lower. Import duty de minimis is also generally MYR 500. Check RMCD for most current guidance as low-value goods rules were under revision. |
| 🇧🇷 Brazil | US$50 | USD $50 | 2023-08-01 | Brazil significantly reformed its de minimis rules. As of August 2023, purchases from qualifying international retailers/platforms for individual buyers: up to USD $50 per purchase may use a simplified 20% flat rate with no import duty (Remessa Conforme program). Goods between USD $50–$3,000 face 60% import duty rate (simplified). The previous nominal de minimis was abolished for e-commerce from non-compliant sources. Gifts from individuals (not companies) up to USD $50 are generally duty-free. |
| 🇲🇽 Mexico | US$50 | USD $50 equivalent | 2020-06-01 | Mexico lowered its de minimis threshold to USD $50 as of June 2020 (from USD $200) for courier and postal imports, to protect domestic businesses from low-cost imports. The USMCA/CUSMA/T-MEC raised the de minimis for goods from the US and Canada to USD $117 for taxes and USD $117 for duties. VAT (IVA, 16%) applies to imports above the de minimis. |
| 🇰🇪 Kenya | US$50 | USD 50 | 2023-07-01 | KRA applies a USD 50 de minimis on personal postal imports; consignments above this value attract duty plus VAT. Commercial imports require formal entry regardless of value. |
| 🇦🇷 Argentina | US$50 | USD 50 | 2016-09-01 | Courier imports up to USD 50 enter duty-free; above that the 50% simplified courier tax (Resolución General 3915) applies up to USD 3,000 per shipment. |
| 🇮🇶 Iraq | US$50 | 65000 IQD | 2023-01-01 | Personal-import parcels under IQD 65,000 (≈USD 50) duty-free; above attracts 5-25% customs duty depending on HS chapter. Iraq does not currently apply VAT but Kurdistan Region applies a 5% local sales tax. |
| 🇯🇲 Jamaica | US$50 | 50 USD | 2023-01-01 | Personal-import parcels under USD 50 duty-free; above attracts customs (typical 20%) + 15% GCT (general consumption tax). |
| 🇪🇹 Ethiopia | US$50 | 1500 ETB | 2023-01-01 | Personal-import parcels under ETB 1,500 (≈USD 28) duty-free; above attracts 35% combined customs + VAT + surtax + withholding tax. Ethiopia is not yet a WTO member; tariffs are higher than regional norms. |
| 🇱🇰 Sri Lanka | US$50 | 15000 LKR | 2023-01-01 | Personal-import parcels under LKR 15,000 (≈USD 50) duty-free; above attracts customs (10-30%) + VAT (15%) + Port Levy + CESS. |
| 🇰🇭 Cambodia | US$50 | 200000 KHR | 2023-01-01 | Personal-import parcels under KHR 200,000 (≈USD 50) duty-free; above attracts customs (7-35%) + VAT (10%) + Specific Tax. |
| 🇻🇳 Vietnam | US$43 | VND 1,000,000 | 2022-01-01 | Import goods valued at or below VND 1,000,000 (approx. USD $43) are generally exempt from import duty if they are non-commercial gifts. VAT (10%) may still apply. Vietnam has been working to tighten low-value e-commerce import rules. Verify current rules with GDVC. |
| 🇪🇬 Egypt | US$40 | EGP 1,200 approximately | 2023-01-01 | Egypt's de minimis threshold for postal and courier imports is low. Goods valued below approximately USD $40 may be exempt from customs duties, though VAT (14%) applies to most imports. Egypt has significant import restrictions on certain goods and applies high tariff rates — some goods face duties of 40–80%. Currency controls and the complex exchange rate environment affect import valuations. Verify current thresholds with ECA as these can change. |
| 🇵🇰 Pakistan | US$35 | 10000 PKR | 2023-08-15 | Personal-import parcels under PKR 10,000 (≈USD 35) duty-free; above attracts customs + 18% Sales Tax + Income Tax. Pakistan operates outside the WTO ITA so consumer electronics attract higher duty (10-30%). |
| 🇨🇱 Chile | US$30 | 30 USD | 2023-01-01 | Personal-import parcels under USD 30 duty-free; above attracts 6% customs duty + 19% IVA. Chile has bilateral FTAs with US, EU, China, etc.; preferential rates for qualifying goods. |
| 🇹🇭 Thailand | US$29 | THB 1,500 | 2023-07-05 | De minimis threshold was lowered from THB 1,500 to THB 1 (effectively eliminating it for e-commerce) by Revenue Department announcement — VAT collection now applies to all imported e-commerce goods. For customs duty de minimis, THB 1,500 still applies. Verify current rules with Thai Customs. |
| 🇿🇦 South Africa | US$27 | ZAR 500 | 2022-09-01 | South Africa's de minimis threshold for customs duty and VAT relief is ZAR 500 (approximately USD $27 at current rates). Goods valued below ZAR 500 can be imported duty- and VAT-free. Commercial imports above ZAR 500 are subject to customs duty and VAT (15%). SARS has been working to tighten low-value import rules for e-commerce. |
| 🇨🇭 Switzerland | US$22 | CHF 5 minimum tax — effectively CHF 65–150 depending on good type | 2019-01-01 | Switzerland is not in the EU VAT area. Swiss VAT (MWST/TVA/IVA) is 8.1% standard rate. Low-value goods imported into Switzerland are subject to Swiss VAT when the total import value exceeds CHF 5 in tax liability — for standard-rated goods, this equates to approximately CHF 62 in value. Mail-order and e-commerce sellers with over CHF 100,000 in annual Switzerland revenue must register for Swiss VAT and collect it at point of sale. Switzerland's de minimis is higher in practice than many EU neighbors due to the CHF 5 minimum duty threshold. |
| 🇨🇳 China | US$21 | RMB 150 | 2019-01-01 | For cross-border e-commerce (CBEC), a single-transaction limit of RMB 5,000 and annual limit of RMB 26,000 per individual applies; qualifying CBEC goods are taxed at a preferential integrated tax rate. For traditional customs, the de minimis (personal postal articles) is RMB 50 for taxes — effectively, most imports from overseas face some taxation. Business imports: general customs duties, VAT (13%), and consumption tax apply. |
| 🇧🇩 Bangladesh | US$18 | 2000 BDT | 2023-07-01 | Personal-import parcels under BDT 2,000 (≈USD 18) duty-free; above attracts 25-37% combined customs + AIT + AT + RD. Bangladesh maintains relatively high consumer-electronics tariffs to protect domestic industry. |
| 🇨🇦 Canada | US$15 | CAD $20 | 2020-07-01 | Canada's de minimis threshold is very low at CAD $20 for duties and taxes. The CUSMA/USMCA agreement raised the threshold for goods from the US and Mexico: CAD $150 for duties and CAD $40 for taxes. Commercial shipments above CAD $3,300 require formal entry. |
| 🇮🇩 Indonesia | US$3 | USD $3 (per shipment) | 2020-01-30 | Indonesia drastically lowered its de minimis threshold from USD $75 to USD $3 per consignment in January 2020 (PMK 199/2019) to protect domestic industry from cheap imported e-commerce goods. VAT (11%) and income tax withholding apply to goods above $3. Goods for personal use up to 3 times per month may have some relief. |
| 🇮🇳 India | US$0 | INR 0 (no effective de minimis) | 2023-04-01 | India effectively removed the de minimis threshold for e-commerce imports — all imports through e-commerce operators are subject to customs duty and IGST. Non-commercial gifts and samples under INR 5,000 may be exempt. Business sample imports may have duty exemption. The Integrated Goods and Services Tax (IGST) applies to all imports. |
| 🇭🇰 Hong Kong | US$0 | HKD 0 (effectively zero — most goods enter duty-free) | 2023-01-01 | Hong Kong is a free port with no general customs tariff on the vast majority of goods. Duties apply only to four categories of dutiable goods: liquor, tobacco, methyl alcohol, and hydrocarbon oil. There is therefore no meaningful de minimis threshold in the way that exists in countries with broad tariff schedules. The absence of a general tariff makes Hong Kong one of the world's most open import regimes for most goods. |
| 🇳🇬 Nigeria | N/A | No published personal-import de minimis | 2026-04-23 | Nigeria does not publish a personal-import de minimis threshold; all commercial consignments clear through SON/CBN-linked documentation regardless of value. Personal-effects returning-resident exemptions exist under the Customs Act but require residence proof. |
| 🇰🇼 Kuwait | US$0 | All commercial parcels declared | 2023-01-01 | Kuwait does not apply a personal-import duty-free threshold for postal parcels; all commercial-value parcels attract the 5% GCC CET. Personal-effect parcels (clearly marked, low value) often clear without duty in practice. |
| 🇧🇭 Bahrain | US$0 | Commercial parcels assessed at value | 2023-01-01 | Bahrain applies the 5% GCC Common External Tariff on all commercial parcels. 10% VAT applies on top of customs duty (raised from 5% in January 2022). |
| 🇴🇲 Oman | US$0 | Commercial parcels assessed at value | 2023-01-01 | Oman applies 5% GCC Common External Tariff on commercial parcels. 5% VAT applies (lowest of GCC) on top of customs duty since April 2021. |
| 🇵🇱 Poland | US$0 | 0 EUR (since 2021 EU IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended 1 July 2021. All commercial parcels into Poland attract 23% VAT regardless of value. Customs duty 0% under EUR 150; standard rate above EUR 150. |
| 🇨🇿 Czech Republic | US$0 | 0 EUR (since 2021 EU IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended; all commercial parcels into the Czech Republic attract 21% VAT regardless of value. Customs duty 0% under EUR 150; standard rate above. |
| 🇷🇴 Romania | US$0 | 0 EUR (since 2021 EU IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended; all commercial parcels into Romania attract 19% VAT regardless of value. Customs duty 0% under EUR 150; standard rate above. Romania joined Schengen for air/sea borders 31 March 2024. |
| 🇨🇺 Cuba | US$0 | Commercial parcels assessed at value | 2023-01-01 | Cuba does not apply a personal-import duty-free threshold for most parcels. US OFAC sanctions restrict commercial trade for US persons; non-US persons can ship freely under their respective home-country export rules. |
| 🇬🇭 Ghana | US$0 | Commercial parcels assessed at value | 2023-01-01 | Ghana applies customs duty (0-20%) + 12.5% VAT + 2.5% NHIL + 1% COVID levy + 1% GETFund on imports. ECOWAS preferential treatment for member-state-origin goods. |
| 🇹🇿 Tanzania | US$0 | Commercial parcels assessed at value | 2023-01-01 | Tanzania applies the EAC Common External Tariff (CET): 0% raw materials, 10% intermediate goods, 25% finished consumer goods. 18% VAT on top. |
| 🇩🇿 Algeria | US$0 | Commercial parcels assessed at value | 2023-01-01 | Algeria applies customs (5-30%) + 19% TVA on imports. AfCFTA member; phased tariff reduction. |
| 🇹🇳 Tunisia | US$0 | Commercial parcels assessed at value | 2023-01-01 | Tunisia applies customs (0-30%) + 19% TVA on imports. Free trade with the EU under the Association Agreement. |
| 🇸🇳 Senegal | US$0 | Commercial parcels assessed at value | 2023-01-01 | ECOWAS Common External Tariff: 0% essentials / 5% raw materials / 10% intermediate / 20% finished / 35% specific consumer goods. 18% TVA on top. |
| 🇨🇲 Cameroon | US$0 | Commercial parcels assessed at value | 2023-01-01 | CEMAC Common External Tariff: 5/10/20/30% bands. 19.25% TVA on top. |
| 🇱🇦 Laos | US$0 | Commercial parcels assessed at value | 2023-01-01 | Laos applies customs (5-40%) + 7% VAT on imports. ASEAN AFTA preferential treatment for member-state goods. |
| 🇲🇲 Myanmar | US$0 | Commercial parcels assessed at value | 2023-01-01 | Myanmar applies customs (0-40%) + Commercial Tax (5%) on imports. Sanctions context: EU + US + UK targeted measures since the 2021 military coup affect commercial trade. |
| 🇭🇺 Hungary | US$0 | 0 EUR (post-2021 IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended 1 July 2021. All commercial parcels into Hungary attract 27% ÁFA regardless of value. Customs duty 0% under EUR 150; standard rate above. |
| 🇬🇷 Greece | US$0 | 0 EUR (post-2021 IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended 1 July 2021. All commercial parcels into Greece attract 24% ΦΠΑ regardless of value. Customs duty 0% under EUR 150; standard rate above. |
| 🇵🇹 Portugal | US$0 | 0 EUR (post-2021 IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended 1 July 2021. All commercial parcels into Portugal attract 23% IVA regardless of value. Customs duty 0% under EUR 150; standard rate above. |
| 🇮🇪 Ireland | US$0 | 0 EUR (post-2021 IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended 1 July 2021. All commercial parcels into Ireland attract 23% VAT regardless of value. Customs duty 0% under EUR 150; standard rate above. |
| 🇧🇪 Belgium | US$0 | 0 EUR (post-2021 IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended 1 July 2021. All commercial parcels into Belgium attract 21% TVA/BTW regardless of value. Customs duty 0% under EUR 150; standard rate above. |
| 🇦🇹 Austria | US$0 | 0 EUR (post-2021 IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended 1 July 2021. All commercial parcels into Austria attract 20% USt regardless of value. Customs duty 0% under EUR 150; standard rate above. |
| 🇸🇪 Sweden | US$0 | 0 EUR (post-2021 IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended 1 July 2021. All commercial parcels into Sweden attract 25% moms regardless of value. Customs duty 0% under EUR 150; standard rate above. |
| 🇩🇰 Denmark | US$0 | 0 EUR (post-2021 IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended 1 July 2021. All commercial parcels into Denmark attract 25% moms regardless of value. Customs duty 0% under EUR 150; standard rate above. |
| 🇳🇴 Norway | US$0 | 0 NOK (since 2020 reform) | 2020-04-01 | Norway abolished its NOK 350 personal-import duty-free threshold in April 2020. All commercial parcels attract 25% MVA + customs duty. VOEC scheme requires foreign sellers to register and collect VAT for parcels under NOK 3,000. |
| 🇫🇮 Finland | US$0 | 0 EUR (post-2021 IOSS reform) | 2021-07-01 | EU EUR 22 import-VAT exemption ended 1 July 2021. All commercial parcels into Finland attract 25.5% ALV regardless of value. Customs duty 0% under EUR 150; standard rate above. |
| 🇮🇸 Iceland | US$0 | 1500 ISK | 2023-01-01 | Personal-import parcels under ISK 1,500 (≈USD 11) duty-free; above attracts customs + 24% VSK + handling fee. Iceland uses VOEC-equivalent scheme for foreign e-commerce sellers. |
Important notes
- Many countries eliminated VAT de minimis in recent years (EU July 2021, UK January 2021, Australia July 2018)
- Goods below the duty de minimis may still attract VAT/GST
- De minimis thresholds typically apply to the customs value (goods + shipping + insurance)
- Some countries apply different thresholds for gifts vs commercial goods