DutyCalculator Help Center
Import taxes explained
- The basics of import duty and taxes
- How to calculate import duty and taxes
- Who prepares the customs declaration
- Who pays import duty and taxes
- Minimum thresholds
- When to pay import duty and taxes
- Handling or brokerage fees
- Example calculation - golf clubs from China to USA
- Example calculation - guitar & amp from USA to UK
- Example calculation - laptop and dress from UK to Canada
- Special cases
- About DutyCalculator
- Tariff classification guidelines
Are there minimum thresholds below which import taxes are waived?
Minimum thresholds or de minimis rules are value limits below which import duty and taxes are waived. Many countries have set these thresholds so that low value imports can enter the country duty and tax free.
Within one country, duty and tax thresholds may be different. These could be based on the FOB value or the CIF value. Also, these could be based on monthly quotas, depend on the mode of transport, and on the nature of the import (personal vs. commercial). In addition to value limits, weight limits also apply in a few countries.
Minimum thresholds may also be set in the form of a minimum amount payable. I.e. if the amount of duty and/or tax payable is below a certain value, it is waived.
In some countries, minimum thresholds only apply when both the sender and the consignee are private individuals. In these cases the threshold does not apply to imports of goods purchased online.