De minimis thresholds

• 1 July 2027: the US statutory end of the de minimis exemption takes effect (One Big Beautiful Bill Act). Source: federalregister.gov
• 1 July 2028: use of the EU Customs Data Hub becomes mandatory for e-commerce imports. Source: taxation-customs.ec.europa.eu
• October 2028 at the latest: UK replacement arrangements for low-value imports due. Source: gov.uk

• US: CBP's interim final rule, effective 24 June 2026, indefinitely suspends the de minimis exemption for all modes other than international mail. A companion rule does the same for mail shipments. Source: federalregister.gov and federalregister.gov (as of 2026-06-24)
• US: the statutory de minimis value is $800. Executive Order 14324 suspended duty-free de minimis treatment for most imports from 29 August 2025. Imports from China lost it from 2 May 2025 under E.O. 14256. Source: federalregister.gov (as of 2026-06-24)
• US: the One Big Beautiful Bill Act ends the exemption in law effective 1 July 2027. The gift and traveller exemptions are not affected. Source: federalregister.gov (as of 2026-06-24)
• EU: "From 1 July 2026, the EU will apply a temporary €3 customs duty per item on low-value consignments (up to €150)", "abolishing the duty exemption applicable until 30 June 2026." Use of the EU Customs Data Hub becomes mandatory for e-commerce on 1 July 2028. Source: taxation-customs.ec.europa.eu (as of 2026-11-12)
• Canada: courier shipments from countries other than the US and Mexico are duty and tax free up to CAD 20. From the US and Mexico, they are duty and tax free up to CAD 40, and duty free (taxes still due) up to CAD 150. Source: cbsa-asfc.gc.ca (page modified 2025-11-25)
• UK: customs duty relief applies to consignments "with a value of £135 or less". Its removal was announced at Autumn Budget 2025, and the new arrangements are to be in place by October 2028 at the latest. Source: gov.uk (as of 2026-07-13)
• Australia: "For most goods with a value of AUD1,000 or less there are no duties, taxes or charges to pay." A formal import declaration is needed above AUD 1,000. Source: abf.gov.au (page updated 2026-09-23)
• Mexico: courier goods from the US and Canada up to USD 50 are exempt from duties under USMCA, the US–Mexico–Canada trade agreement. From 1 January 2026, the global rate on courier goods worth up to USD 2,500 rose from 19% to 33.5%. This higher rate does not apply to shipments from the US or Canada. Source: mondaq.com (as of 2026-01-01)

Added from the tracker list. De minimis thresholds decide whether a low-value parcel clears with no duty or needs duty paid and a fuller entry. The US and EU have both removed theirs since 2025, and the UK has announced it will follow. That changes landed costs, paperwork and routing for every forwarder handling e-commerce and sample shipments.