De Minimis Explained: Low-Value Imports Compared

What does de minimis mean when buying from China?

De minimis is a low-value import threshold under which qualifying shipments may receive relief from specified duties or taxes.

Check which destination's rules apply, how they measure value and which charge they waive. Customs duty relief and VAT relief are separate. Simplified declarations or tax collected at checkout do not necessarily mean the goods are exempt.

This comparison covers ordinary purchases, including personal orders and business purchases. Gifts, excise goods and goods subject to special controls need separate checks.

US vs UK vs EU: thresholds and status

Status as of 17 October 2026. Read the threshold together with the relief and effective-date columns; the old headline figures alone can be misleading.

The UK row describes Great Britain. Northern Ireland has distinct arrangements.

What changes for Chinese-made goods?

For US-bound ordinary commercial purchases, an order below the former threshold cannot rely on duty-free de minimis clearance. The suspension applies worldwide, so dispatching Chinese-made goods through another country does not restore the allowance. Ask for the applicable entry method and a current duty calculation for the product and shipping route.

For EU distance sales of imported goods, the Commission says the temporary duty applies regardless of the VAT collection scheme. Its guidance provides exceptions for goods benefiting from preferential trade agreements or customs-union measures where VAT was not collected through IOSS and a standard H1 customs declaration is used. Do not assume every business import uses the distance-sale calculation.

For qualifying purchases into Great Britain, customs duty relief remains available, while VAT follows separate rules. The announced removal is a future reform, not a currently effective removal of relief.

For any other destination, check that market's customs authority before ordering. None of these thresholds is a worldwide allowance for buying from China.

EU buyers: €3 is not necessarily the charge for one parcel

For covered consignments, the calculation follows distinct tariff subheadings rather than the number of physical units. The Commission's example charges €3 for five T-shirts in one classification, but €6 for a T-shirt and a watch in two classifications.

Ask the declarant which tariff subheadings apply to a mixed order. Keep VAT, customs duty and delivery or clearance charges visible in the landed-cost estimate.

UK valuation: threshold value, customs value and VAT

For qualifying direct sales of goods located outside the UK to consumers in Great Britain, HMRC's £135 VAT test uses the total consignment's intrinsic value. Separately identified transport and insurance costs are excluded; costs included in the price and not separately shown are not excluded. Other identifiable taxes and charges are also excluded.

Customs valuation uses separate delivery-cost rules, generally including transport and insurance to the UK place of introduction. HMRC treats the delivery address as the place of introduction for postal goods. Import VAT valuation starts with customs value and adds relevant duties and incidental expenses not already included, up to the first UK destination and any further UK destination known at importation.

These calculations serve different purposes. Do not assume that the value used to test a low-value threshold is also the amount used to calculate import VAT.

For VAT-registered business customers, check the relevant business rules rather than applying consumer checkout treatment automatically. Read the UK low-value import reforms guide for the UK explanation.

What individuals, small sellers and larger buyers should do

Before paying, identify the destination, product description, materials, origin, consignment value and shipping route. Ask who will make the declaration and who will pay each charge.

For a personal purchase, compare the delivered total rather than the advertised item price. Keep the invoice and evidence of any tax collected at checkout.

For a small seller shipping directly from China to customers, review destination-specific checkout wording, duty collection and delivery terms. Confirm whether the quoted price includes all applicable import charges.

For larger buyers importing stock, check the actual commercial import route. Do not assume a low-value distance-sale arrangement covers a bulk replenishment shipment.

Use the low-value import checker as a starting point, then confirm the applicable route against the official sources below before dispatch.

Sources and review date

The official sources below support this comparison for 17 October 2026. Historical notices establish earlier changes; later rules and guidance must also be considered. Recheck before shipping, particularly where commencement dates or transitional procedures are involved.