INF/MSME/W/4  
14 June 2019 
(19-4081) Page: 1/9 
 Original:  English  
 
  
INFORMAL WORKING GROUP ON MSMES  
BACKGROUND NOTE ON DE MINIMIS  LEVEL  
The following is a study conducted at the request of the MSME Informal Working Group to provide a 
factual overview of de minimis  regimes . This study is prepared by the Economic Research and 
Statistics Division of the WTO Secretariat and does not represent the official position of the WTO, 
nor of the WTO secretariat.  
 
1  CONCEPT OF DE MINIMIS  
1.1.  De minimis  refers to  a minimum  value or amount of goods  below which no import taxes  or 
duties  will be collected . De minimis  thresholds have an impact on trade cost s and several 
international agreements refer to it as a means to facilitate trade . The Revised Kyoto Convention by 
the World Customs Organization (WCO) called for customs administrations to set de -minimis 
thresholds below which duties and taxes are waived .1 Article 8.2  (d) of t he WTO Trade Facilitation 
Agreement, which came in to force in 2017, encou rages Members to provide  de minimis  thresholds  
for their expedited shipments in order to facilitate trade .2 
1.2.  De minimis  regimes enable imports to enjoy customs duty-free treatment and facilitate trade . 
This impact ha s been subject to debate . Studies  show that customs dut ies and procedures are one 
of the major barriers to MSMEs ' participation in international trade  because they require costly and 
timely inputs which impose disproportionate burdens on smaller players  (McDaniel, 2018 ; GEA, 
2016; Hintsa et al. , 2014) . It has been argued that s ince the taxation  of low -value consignments  
could be cost -ineffective , an appropriate  de minimis  regime  can benefit both governments and 
traders, especially MSMEs  (CUTS, 2018 ; DIHK, 2018 ; Suominen  2017; Cusolito et al., 2016). It has 
also been suggested  that h igh de minimis  thresholds are expected to  facilitate cross -border trade 
for MSMEs and free up resources for more pressing security issues  (Holloway and Rae, 2012) . The 
Global Express Association (GEA) , which represents all major express delivery companies,  has been 
advocating the application of de minimis  regimes as trade facilitation measures together with  
consistent information gathering efforts on worldwide de minimis  thresholds .3 The International 
Chamber of Commerce (ICC) recommends the establishment of a global baseline de minimis  value 
of at least USD 200 and ideally USD 1,000 so as to refocus public administrative resources on more 
efficient revenue sources and generate economic benefits.4 
1.3.  Imposing de minimis  regimes  could , however,  be challenging to some customs as the cost and 
importance of customs collection and revenue vary across territories  (ITC, 2017) . Arguments against 
implementing a de minimis  approach also claimed that this could put domestic businesses in 
disadvantage d positions and lead to market distortion  (Trezek, 2018 b). In addition, a ccording to 
WCO report on e -commerce, de minimis  thresholds have given sellers and buyers an incentive to 
undervalue consignments to be exempte d from taxation, as well as misdeclare prohibited goods 
                                                
1 Transitional Standard 4.13 of the Revised Kyoto Convention states that "National legislation shall 
specify a minimum value and/or a minimum amount of duties and taxes below which no duties and taxes will 
be collected."  
2 Article 7:8.2(d) of the WTO Trade Facilitation Agreement states that “Members shall provide, to the 
extent possible, for a de minimis  shipment value or dutiable amount for which customs duties and taxes will 
not be collected ”. Viewed at: https://www.wto.org/english/docs_e/legal_e/tfa -nov14_e.htm  
3 GEA, online information. Viewed at: https://glo bal-express.org/index.php?id=14  
4 ICC, Policy Statement on Global Baseline De Minimis  Value Thresholds. Viewed at: 
https://iccwbo.org/p ublication/icc -policy -statement -on-global -baseline -de-minimis -value -thresholds -2015/  INF/MSME/W/4  
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  from customs procedures .5 De minimis  thresholds are also said to have le d some companies, in 
particular big e -commerce platforms, to split order shipments in small parcels in order to fall under 
the de minimis  threshold, thereby contributing to the tsunami of parcels that has been flooding 
customs.  
1.4.  In practice, de minimis  levels vary greatly across territories  (Tavengerwei, 2018).  
1.5.  It is worth mentioning  that clearance fees or import processing fees , which also affect the cost 
and efficiency of cross -border flows of goods, do not necessarily come with de minimis  threshold s 
and vary  between couriers , i.e. goods that  are exempted from taxes or custom duties may still be 
subject to import processing  fees.6 Therefore,  these should be taken into consideration when 
assessing logistics cost s. 
1.6.  This note pr esents  the major criteria of customs de minimis  thresholds  and provides  an analysis 
of de minimis  trend s. 
2  DE MINIMIS  TYPES AND CRITERIA  
2.1.  While de minimis  regimes across the globe share similar definitions  and objectives , scopes and 
dimensions of each vary . Therefore, it is important to identify the criteria of a de minimis  regime  in 
order to understand and examine its potential impact . 
2.1  Taxes  
2.1.1   Type of de min imis calculation  
2.2.  Most territories  appear to define the de minimis  threshold as a n absolute  value in a specific 
currency (e.g. eligible products of a value under USD X will not be taxed ). However, in some 
territories the de minimis  threshold is calculated as a percentage of the price or value of imports  
(i.e. tax or customs duty liability  of an import will be waived only if its value  falls below the threshold  
after formulated calculation ). For example, China waives  customs  duty and VAT on packages valued 
less than RMB 50 (USD 7.5), and Switzerland waives  customs  duty and VAT if the amount due does 
not exceed  CHF 5 (USD 5) per customs declaration .7 
2.1.2   Type of tax es to be waived  
2.3.  While most territories  seem to waive both customs duties as well as  domestic  taxes  (e.g. VAT 
or GST) , other Members only waive customs duties . Australia, for example , applies a customs duty 
threshold of AUD 1000 (USD 756) to imports, but charges 1 0 per cent  GST to all imports since 
1 July 2018.8 In addition, some territories  have different thresholds for different types of taxes.  
2.4.  All EU countries waive import  duties for shipments with a value of EUR 150 or less ( USD 170) 
and the current threshold for VAT exemption is EUR 22 (USD 25). Furthermore,  the EU decided to 
abolish the de minimis  threshold of VAT for cross -border consignments  as well as the privileged 
position of the designated postal operators starting from 1 January  2021 in order to tackle unfair 
competition and market distortion  for EU companies .9 
                                                
5 WCO, Study Report on Cross -Border E -Commerce. Viewed at: http://www.wcoomd.org/ -
/media/wco/public/global/pdf/topics/facilitation/activities -and-programmes/ecommerce/wco -study -report -on-
e_commerce.pdf?la=en  
6 Hintsa et al. (2014) shows postal operators have dif ferent levels of import fees and charges across the 
EU based on different dimensions, such as importer (Hungary), shipper (Hungary), product imported 
(Switzerland), shipment value (Austria), duty amount (Germany), tasks performed by Customs (Norway), and 
transportation service (the UK). See "The import VAT and duty de -minimis in the European Union – Where 
should they be and what will be the impact?" Cross Border Research Association: University of Lausanne, p.24 . 
7 A service of the Confederation, cantons an d communes of Switzerland, online information. Viewed at: 
https://www.ch.ch/en/ordering -goods -abroad  
8 Australian Taxation Office, online information. Viewed at: 
https://www.ato.gov.au/business/international -tax-for-business/gst -on-low-value -imported -goods  
9 According to Trezek (2018b), the simplified customs procedures for low value item s are currently only 
accessible to postal operators, i.e. the Universal Postal Union (UPU) certified designated postal operators, INF/MSME/W/4  
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  2.2  Transaction  
2.2.1   Type  of transaction  
2.5.  Some  territories  exclude commercial transactions and apply  the de minimis  threshold  only to 
certain types of transaction s, such as  "samples and gifts" ( e.g. India and Korea ), "personal 
gifts/shipments" ( e.g. Uruguay and Korea), commercial samples ( e.g. Kazakhstan) or 
"non-commercial shipments" . Azerbaijan has a threshold of USD 50 for commercial shipments  and 
USD 1,000 for non -commercial shipments.  
2.2.2   Type of goods  
2.6.  Some territories  also limit the de minimis  regime to specific commodities or exclude regulated 
goods . For example, New Zealand excluded tobacco and alcohol from its de minimis  regime . Korea 
applies a de minimis  threshold to personal shipments , except for products  such as alcohol, tobacco 
and medicine.  
2.3  Transportation  
2.3.1   Type of shipment  
2.7.  Some  territories  have different thresholds for different types of shipments . For example,  Brazil , 
Bolivia and Mexico apply de minimis  thresholds exclusively to  postal shipments  with a value up to  
USD 50, USD 100 and USD 300 respectively . Azerbaijan has a separate threshold of USD 200 for 
postal shipments.  
2.3.2   Quota of shipment per year  
2.8.  Some territories  limit their de minimis  regime to low value shipments meeting  certain 
requirements . For example, Uruguay applies a de minimis  threshold to personal gifts up to four 
shipments per year . 
2.4  MFN vs. non -MFN application  
2.9.  While most territories  seem to apply the same de minimis  threshold to shipments originating 
in all territories , others apply preferential treatments to trade partners with w hom they have a trade 
agreement . For example, Korea applies a higher de minimis  threshold to personal shipments and 
samples coming from the United States and Puerto Rico under its FTA with the United States 
(USD 200 instead of USD 150 for shipments from ot her territories) . Under the newly negotiated  
USMCA trade agreement, Canada and Mexico have agreed to raise their de minimis  thresholds for 
duty free shipments from CAD 20 (USD 15) and USD 50 to CAD 150 (USD 112) and USD 117 
respectively between the three countries.10 
                                                
which account for nearly 70  per cent  of the current EU postal market. Details of the new VAT regime can be 
found at: http://europa.eu/rapid/press -release_MEMO -16-3746_en.htm  
10 At the time of writing, the USMCA was pending ratification by all three countries. Full context of the 
de minimis  thresholds c an be found in Chapter 7, Section A, Article 7.8, 1.(f) of the USMCA agreement. See: 
https://ustr.gov/sites/default/files/files/agreements/FTA/USMCA/Text/07_Customs_Administration_and_Trade
_Facilitation.pdf  INF/MSME/W/4  
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  3  DE MINIMIS  TRENDS  
3.1.  Customs de minimis  levels keep evolving . In order to identify trend s, this note compares the 
de minimis  levels of 58 territories between April 2016 and April 2019 based on data  collected  by the 
GEA.11 Over the review period,  64 per cent  of the surveyed territories  have maintained their de 
minimis  threshold , 20 per cent  have increased it, and 7 per cent  and 8  per cent  have respectively 
decrease d and eliminate d it (see Figure 1). 
Figure 1 : Evolution of the customs de minimis  level between April  2016 and April  2019 
 
 
Source : Author s, calculations based on data by the Global Express Association (status as of April 2019 
compared to April 2016) 
3.1  Unchanged  de minimis  level s 
3.2.  Sixty-four per cent  of the surveyed territories maintain ed their de minimis  thresholds over the 
past three  years , including the United States, China, Japan, Swi tzerland  and Republic of  Korea . 
3.2  Increas ed de minimis  level s 
3.3.  More than 20  per cent  of the  surveyed  territories increased their threshold levels . Some 
increased it  progressive ly. 
                                                
11 The GEA surveys contain information that the GE A has been able to collect and that reflects GEA 
members' experience of local practice in the territories surveyed. Current members of the GEA are DHL 
Express, FedEx Express (currently integrating TNT) and UPS. Details of the surveys can be found at: 
https://global -express.org/index.php?id=422 . The 58 surveyed territories are: Andorra, Argentina, Armenia, 
Australia, Azerbaijan, Bahrain, Bangladesh, Belarus, Belize, Bolivia, Brazil, Brunei, Cambodia , Canada, Chile, 
China, Chinese Taipei, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Ethiopia, EU, Georgia, 
Guatemala, Honduras, Iceland, India, Indonesia, Iran, Israel, Japan, Jordan, Republic of Korea, Liberia, 
Malaysia, Mexico, Morocc o, New Zealand, Norway, Panama, Paraguay, Peru, Philippines, Qatar, Russian 
Federation, Rwanda, Saint Lucia, Singapore, Switzerland, Thailand, Uganda, Ukraine, United States, Uruguay, 
Venezuela and Viet Nam. Currency conversions (from local currencies to U SD) were made on 06 April 2019 
using moneyconverter.com (http://themoney.converter.com) . INF/MSME/W/4  
- 5 - 
  3.4.  In December  2017, the Philippines began increas ing its de minimis  threshold from 
PHP 10 (USD 0.2) to PHP 10,000 (USD 193) in order to  improve trade efficiency and reduce trade 
costs for consumers and businesses, particularly MSMEs .12 Bahrain also significantly raised its 
de minimis  level from zero to BHD 250 (USD 663).13 
3.5.  Since 2016, Indonesia  increased  its de minimis  threshold from USD 50 to USD 100 and then 
reduced it to USD 75. H owever, in order to combat tax fraud and non -compliance , Indonesia decided 
to apply this threshold as a daily limit per consignee starting from October  2018.14 
3.3  Reduced  de minimis  levels  
3.6.  Seven  per cent  of the survey territories reduce d their de minimis  threshold , mostly for tax 
revenue and domestic market protection reasons . 
3.7.  Since January  2018, Chinese Taipei decreased its de minimis  threshold on inbound shipments 
from NTD 3,000 ( USD 93) to NTD 2,000 ( USD 60) and limited its application to  six times 
per semester and  per importer . 
3.8.  The Russia n Federation  decreased  its custom s duty-free threshold for low -value imports from 
EUR 1,000 to EUR 500 and/or 25 kilograms on 1 January  2019. The threshold will be further 
decreased to EUR 200 on 1 January  2020. According to the Russian Federal Customs Service, this 
reform would increase both tax budget and competitiveness of domestic e -commerce . Others have 
questioned  the impact of this measure, arguing that it could lessen the range of products available 
to Russian consumers and have no positive impact on domestic production.15 
3.4  Eliminated threshold level  
3.9.  Eight per cent  of the surveyed territories chose to remove their de minimis  threshold  for 
import ed goods . According to GEA data, Qatar cancelled its high de minimis  threshold ( USD 822). 
All imports now have to undergo formal clearance procedures . Paraguay  also removed its de minimis  
level and replaced it with a simplified procedure for shipments valued USD 1,000 or less . 
4  OTHER MEASURES TO FACILITATE CROSS -BORDER TRADE  
4.1.  As discussed earlier, the complexity of customs procedures places disproportionate  burdens on 
MSMEs and discourages trading activities . Lack of transparency and predictability on customs 
regulation s and procedures has been regarded as one of the major barriers to MSMEs ' participation 
in international trade . In order to help MSMEs to trade, a variety of other domestic and international 
initiatives have been launched to improve cross-border trade . 
4.2.  Canada, the United States, Brazil, Chile, Costa Rica and the U nited Kingdom, for example,  have 
implemented the Customs Declaration System (CDS) developed by the UPU (based on WCO -UPU 
Joint Messaging Standards) . International postal operators can now exchange electronic data 
information with the above national customs, which allows pre -arrival assessment of taxes and 
duties.16 
                                                
12 Bureau of Customs of the Philippines, Quick Guide to De minimis  Importation. Viewed at: 
http://customs.gov.ph/infographic -quick -guide -to-de-minimis -importation  
13 Ministry of Interior Customs Affairs of Bahrain, online information. Viewed at: 
http://www.bahraincustoms.gov.bh/page.php?SID=WTBkR2JscFVNREpOVTFwMFVGUlpiV015TURsT1ZHTTk%25
3D 
14 Indonesia Investments, Indonesia Cuts Import Duty Exemption to USD $75 per Day. Viewed at: 
https://www.indonesia -investments.com/news/todays -headlines/indonesia -cuts-import -duty-exemption -to-
usd-75-per-day/item8975  
15 TASS, Russia starts New Year by halving duty -free import threshold for e -commerce. Viewed at:  
http://tass.com/society/1038738  
16 WCO, online information. Viewed at: https://mag.wcoomd.org/magazine/wco -news-78/e-commerce -
and-revenue -collection  INF/MSME/W/4  
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  4.3.  Denmark has adopted an automated customs system that allows low -value consignments to 
complete risk -assessed declarations and VAT collect ion within 15 minutes . Hong Kong, China, has 
introduced a Single Window information platform for one -stop lodging of pre -shipment information 
to simplify customs procedures  so as to increase transparency and efficiency of customs 
administration .17 
4.4.  The EU is  setting up an electronic advanced data system which allows all traders to submit 
import data more easily for customs and tax purposes in a standardized format . In addition , the 
EU is upgrading its Mini One Stop Shop (MOSS), a portal that includes comprehe nsive e -services 
VAT information of Member States, in order to help businesses to better comply with rules through 
less costly and timely channel s.18 
4.5.  Madagascar has instituted a monitoring system to examine the performance of each customs 
office on monthly indicators w ith the  aim to enhance customs management.19 
4.6.  The Russian Federal Customs Service introduced the Unified Automated Information System of 
Customs Authorities (UAIS CA) that requires traders to submit their passport details, taxpayer 
identification  number (TIN), logistics details , as well as weigh and value of imports in order to verify 
the type of transaction and other customs requirements.20 
4.7.  New portals and platforms have also been developed by the private sector to ease trade . Some 
of the biggest e-commerce platforms provide tax compliance services to their vendors , many of 
which are  MSMEs.  
4.8.  In addition , logistics and shipping companies  are now offering informative and user -friendly  
platforms  that provide  updated customs information and logistics  solutions  to customers  of all sizes, 
which helps  MSMEs to trade internationally with more options and lower trade costs . 
4.9.  The examples listed above are illustrative only . They provide a glimpse into other  measures 
taken by public and private actors to faci litate cross -border trade.  
5  CONCLUSION  
5.1.  The data analysed in this note and presented in Figure 1 is based on data collected by  the GEA  
from available authoritative sources in addition with its members' experience of local practices as 
international express d elivery carriers . Information remains incomplete.  
5.2.  Current data available shows that de minimis  regimes vary significantly across territories and 
take various forms.  
5.3.  Other measures beyond de minimis  have also been explored to reduce MSMEs' barriers to 
trade.   
                                                
17 WCO, Study Report on Cross -Border E -Commerce. Viewed at: http://www.wcoomd.org/ -
/media/wco/public/global/pdf/topics/facilitation/activities -and-programmes/ecommerce/wco -study -report -on-
e_commerce.pdf?la=en  
18 European Commission, Modernising VAT for e -commerce: Question and Answer. Viewed at: 
http://europa.eu/rapid/press -release_MEMO -16-3746_en.htm  
19 World Bank, The use of detailed statist ical data in customs reform: the case of Madagascar. 
Viewed  at: http://documents.worldbank.org/curate d/en/512741468196174563/The -use-of-detailed -statistical -
data-in-customs -reform -the-case-of-Madagascar  
20 Deloitte, Customs update 2018. Viewed at: 
https://www2.deloitte.com/content/dam/Deloitte/ru/Documents/tax/customs -update -2018-en.pdf    
  INF/MSME/W/4  
- 7 - 
 
ANNEX I  
COMPARISON OF DE MINIMIS  THRESHOLDS IN 58 TE RRITORIES  
 
 
 
Source : Authors, calculations based on data by the Global Express Association (status as of April 2019 compared to April 2016)0100200300400500600700800900
Bahrain
Costa Rica
El Salvador
Guatemala
Saint Lucia
Philippines
China
Iceland
Uganda
Belarus
Bangladesh
Andorra
Canada
Ethiopia
Norway
Argentina
Jordan
Thailand
Chile
Morocco
Viet Nam
Belize
Brazil
Cambodia
Indonesia
*Iran
Mexico
Switzerland
Japan
Chinese Taipei
Bolivia
Israel
Panama
Paraguay
Ukraine
Venezuela
Russian Federation
Malaysia
India
Liberia
Korea
EU
Colombia
Dominican Republic
Peru
Uruguay
Azerbaijan
Georgia
New Zealand
Brunei
Singapore
Armenia
Ecuador
Rwanda
Honduras
Australia
United States
QatarUSD equivalent
2016 2019Recommendation by ICC: USD 200INF/MSME/W/4  
- 8 - 
   
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