Low-Value Shipments

A “Low-Value Shipments” measure concerns imported parcels whose declared value falls below a government-set threshold, often called the de minimis threshold. These shipments may qualify for simplified customs entry, duty or tax relief, or other special treatment, but the benefit depends on the applicable rules and the shipment’s facts. The “Other measure” label generally means this is a trade or customs requirement that does not fit a standard tariff-rate category.

This type of measure typically affects ecommerce sellers, marketplaces, express carriers, postal operators, and importers receiving individual parcels. It matters because eligibility can change the landed cost, customs paperwork, delivery process, and importer responsibilities. The threshold is only one factor: customs may also review the product’s tariff classification, origin, shipment value, quantity, intended use, and whether separate orders were combined or split to obtain treatment.

What to check

• Confirm the applicable de minimis or low-value threshold using the official customs source for the destination country.
• Check whether the product, origin country, shipment method, or importer type is excluded from low-value treatment.
• Determine how customs defines shipment value, including whether freight, insurance, taxes, or related charges are included.
• Use the correct tariff classification, product description, quantity, origin, and transaction value on commercial and customs documents.
• Keep order, payment, packing, shipping, and valuation records, and ask a customs broker to review unusual shipments or possible order-splitting concerns.