Sourcing glossary
De minimis
Also known as: de minimis threshold, Section 321, duty-free threshold, 소액면세
A value threshold below which a country lets imported shipments enter free of duty, and sometimes of tax, usually with simplified customs clearance.
Thresholds and rules differ by country and change often, which matters for dropshipping and small parcels from China. In the US, Section 321 set the de minimis level at $800, but duty-free de minimis treatment was suspended for goods from all countries from August 29, 2025, and the suspension was continued by an executive order in February 2026; as of 2026, low-value US imports pay applicable duties. The EU ended its customs-duty exemption for consignments up to €150 on July 1, 2026, replacing it with a temporary €3 duty per item category.
Do not build prices on a de minimis rule you have not rechecked on the official customs site. Splitting orders to stay under a threshold can also break the rules. See how to calculate landed cost.
Related terms
Guides that use this term
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E-commerce
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Private label
Product Samples from China: Types, Costs and How to Evaluate Them
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Part of Tariffs & Compliance.