De Minimis Threshold Calculator
Whether a shipment falls below the relief threshold.
Duty rates and thresholds change with trade policy. These are planning estimates — the entry filed with customs decides the actual charge.
Charges at the border
£26.40
below the duty relief threshold
At £120 this shipment sits £15 under the £135 duty threshold, but Import VAT still applies — the two thresholds are not the same number.
How the De Minimis Threshold Calculator works
Below a certain shipment value, most countries waive duty because collecting it costs more than it raises. The thresholds vary enormously and — importantly — duty relief and tax relief usually sit at different levels, which catches out sellers who assume one number covers both.
Not financial advice. Marketplace fees change, and they vary by country, plan and seller status. Every rate here is an editable default, not a quoted price — check the platform's current fee schedule before you price a product against it. This is not tax or business advice.
Frequently asked questions
What is a de minimis threshold?
The shipment value below which customs does not collect duty, and sometimes tax. It exists because processing a small entry costs more than the revenue. The US threshold has historically been high at $800; the EU relieves duty below €150.
Does de minimis cover VAT as well as duty?
Usually not. The EU removed VAT relief entirely in 2021, so VAT applies from the first euro while duty is relieved below €150. The UK works similarly around £135. Assuming one threshold covers both is a common and expensive error.
Can I split a shipment to stay under the threshold?
No. Deliberately splitting a consignment to fall under de minimis is treated as evasion in most jurisdictions, and customs look for the pattern. Genuinely separate orders from separate customers are a different matter.
Is the threshold based on goods value or the total?
It varies. Some countries assess the intrinsic value of the goods alone; others include freight. Check the specific rule, because a shipment just under on goods value can be over once freight is counted.