What is de minimis value?

The de minimis value is the threshold of duty and tax/VAT exemption for imports. Different countries have different de minimis values. Countries that are members of the European Union 🇪🇺 and use Euro as a currency all have the same de minimis thresholds. Duty is exempt when up to 150 EUR. VAT is always charged regardless of the value. Both duty and VAT are due if over 150 EUR. The majority of countries have a set amount for how much customs duty and taxes they charge. A reference sheet with each country's values is shown below.