How to Calculate De Minimis Calc
What is De Minimis Calc?
The De Minimis Threshold Calculator determines whether an import shipment falls below the customs duty exemption threshold, which varies by country — $800 in the US, C$20 in Canada, and different values worldwide.
Formula
- V
- Shipment Value ($) — Total declared value of goods in the shipment
- DM
- De Minimis Threshold ($) — Country-specific value below which no duty is charged
- D
- Duty Rate (%) — Applicable duty rate if shipment exceeds de minimis
Step-by-Step Guide
- 1Determine the destination country and its de minimis threshold
- 2Calculate the total declared value of the shipment (product cost, not including shipping)
- 3If the value is at or below the threshold, no customs duty or tax is owed
- 4If the value exceeds the threshold, full duty applies to the entire shipment value
Worked Examples
Common Mistakes to Avoid
- ✕Assuming the $800 US threshold applies to all countries
- ✕Not knowing that the EU eliminated its €22 VAT de minimis in July 2021
- ✕Splitting shipments artificially to stay under de minimis — this is customs fraud
Frequently Asked Questions
What is the US de minimis threshold?
The US de minimis threshold is $800 per person per day, one of the highest in the world. Shipments valued at $800 or less enter duty-free and tax-free under Section 321.
Is the de minimis threshold under threat in the US?
Yes, there have been legislative proposals to lower or eliminate the $800 threshold, particularly for shipments from China, due to concerns about platforms like Temu and Shein using Section 321 to avoid duties.
Does de minimis apply to all products?
No. Certain products are excluded regardless of value, including alcohol, tobacco, goods subject to anti-dumping duties, and items requiring permits or inspections.