De minimis is a customs exemption that allows parcels worth less than a threshold to be imported without the usual tariffs and with simplified custom procedures.
In the UK, the threshold has long been £135 for duty-free import of low-value goods and, in the EU, €150.
In recent years, de minimis import exemptions have helped fuel global eCommerce by allowing low-value parcels to cross borders without customs duties or complex paperwork.
The first country to remove this exemption was the United States in August 2025.
Two of the world’s largest markets, the European Union and the United Kingdom, also have plans to drop the de minimis exemption.
From 1 July 2026, goods entering the EU valued below €150 will no longer be exempt from customs duty. A temporary flat €3 customs duty per item will apply to most parcels valued under €150.
The EU intends to move toward a permanent duty system, expected by 2028, where all imports are assessed full customs duties.
Sellers and marketplaces will need to update pricing and logistics strategy to reflect new duty costs.
Today, imports under £135 enjoy duty relief, though VAT is usually charged at the point of sale or on import.
The UK Government has confirmed its intention to abolish the £135 customs de minimis exemption by March 2029.
The government consultation is open until March 2026 on how best to reform the treatment of low-value imports. Proposals include replacing the exemption with a full customs duty regime and possibly new administrative fees or declaration requirements.
⇒ Level the playing field between retailers and overseas sellers.
⇒ Increase customs revenue.
⇒ Tighten enforcement of standards on all imported goods.
⇒ Close tax loopholes.
Whether selling into the EU, UK, or exporting to markets like the U.S., companies that relied on de minimis for low-value goods will need to:
⇒ Recalculate costs, pricing and delivery times, eventually adding new tools / plugins to support that
⇒ Adapt fulfilment strategies
⇒ Upgrade customs compliance systems
⇒ Action item for businesses:
» Consider establishing local EU/UK fulfilment centres
» Review product margins to accommodate new costs
» Implement duty calculator tools on checkout pages
» Update shipping policies and delivery time estimates
» Review supplier relationships and sourcing strategies
⇒ Higher prices
⇒ Longer clearance and delivery times
It’s very likely other countries and markets will follow this trend. Several major markets, like Canada, Australia and Japan are already reviewing or discussing their de minimis policies.
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