What is De Minimis Value?
This is the maximum value on which Customs Duty on is not charged. If the FOB value of the goods imported is US$100 or less (De Minimis), then the Importer would not be required to pay any duties and taxes. This applies to both commercial and non-commercial shipments. It is important to note that if the value exceeds US$100, then the duties and taxes are charged on the total Cost, Insurance and Freight (CIF) amount of the item(s).
