2026 Duty-Free Threshold Checker
De Minimis Duty Calculator: US, EU & UK Rules for 2026
Check whether your low-value shipment still qualifies for duty-free de minimis treatment. Updated for the US Section 301 de minimis repeal (effective January 1, 2026) and the EU's removal of its €150 exemption (effective July 1, 2026).
shipment value, then press Check.
Estimate only — not legal, tax or customs advice. De minimis and duty rules change frequently and depend on exact HS code classification, trade remedy actions, country of origin and the importing country's own determination. Confirm your specific shipment status with a licensed customs broker or the relevant customs authority (CBP, EU Taxation and Customs Union, or HMRC) before shipping.
What Is De Minimis in International Trade?
De minimis is a customs threshold below which a shipment can enter a country without import duty being charged. It exists so that customs authorities don't spend more time and money assessing duty on a low-value parcel than the duty itself is worth. Every country sets its own de minimis value and its own conditions — and in 2026, several major economies have sharply reduced or removed theirs.
2026 De Minimis Changes by Country
United States — Section 321 De Minimis
The US historically allowed shipments valued under $800 to enter duty-free under Section 321. As of January 1, 2026, goods subject to Section 301 tariffs — which covers most shipments originating from China and Hong Kong — are excluded from de minimis treatment regardless of shipment value. US Customs and Border Protection (CBP) also now requires more detailed HTSUS-level data on affected shipments. Non-Section 301 shipments may still qualify under the $800 threshold, but eligibility should be confirmed before shipping since policy in this area continues to shift.
European Union — €150 Exemption Removed
From July 1, 2026, the EU removed its long-standing €150 duty exemption for low-value imports entirely. Shipments with an intrinsic value of €150 or under are now charged a flat €3 customs duty per line of the customs declaration (multiple identical items under one HS code typically count as a single line). Shipments above €150 are assessed standard duty rates. VAT is unaffected by this change and has applied to all import values since 2021.
United Kingdom — £135 Threshold (Current Status)
The UK's £135 de minimis threshold for customs duty is still in place as of 2026, but it is under active government consultation. Officials have indicated the relief will be phased out by March 2029 at the latest, with a replacement system for handling low-value imports expected before then. UK VAT applies separately from the customs duty threshold and is generally due regardless of shipment value.
| Country | De Minimis Threshold | 2026 Status |
|---|---|---|
| United States | $800 | Removed for Section 301-covered goods (from Jan 1, 2026) |
| European Union | €150 | Removed entirely — flat €3/line duty applies (from Jul 1, 2026) |
| United Kingdom | £135 | Currently unchanged; phase-out expected by 2029 |
How to Use This De Minimis Calculator
Select your destination country, enter the shipment's declared value, and (for US shipments) confirm whether the goods originate from China/Hong Kong or are otherwise subject to Section 301 tariffs. For EU shipments, enter how many distinct HS code lines the shipment contains. The calculator applies the current 2026 rule set for that destination and shows whether duty-free treatment likely applies, along with an estimate of any flat fee due.