De Minimis Explained and De Minimis Values for Popular ID Export Destinations

You are an Indonesian SME owner who ships two identical batik shirts—one to a customer in Australia and another to a buyer in the EU. To your surprise, the Australian package arrives duty-free while the European one is held at customs for a hefty VAT bill. Why the difference? The answer lies in a critical shipping rule known as the De Minimis rule.

De Minimis is essentially the "valuation ceiling" set by a country's customs authority. It is the specific dollar amount below which a shipment is considered too small to be taxed, granting it exemption from customs duties and taxes.

This threshold varies wildly from one nation to another. In this guide, we will explore what the De Minimis rule means for your export strategy and how you can optimize your international shipping costs—even to destinations with low-to-no De Minimis values like India, Thailand, and the U.S.

What Does De Minimis Mean for Indonesian Exporters?

To understand the meaning of this term, we have to look at its origins. It comes from the Latin phrase “De minimis non curat lex,” which translates to “the law does not concern itself with trifling matters.” In the context of international trade, this principle establishes a value threshold for imports. If your shipment's value falls below this line, the customs authority considers it too minor to collect tax on, exempting it from duties.

For Indonesian exporters, specifically those in e-commerce and B2C, this rule is vital. Shipping under the De Minimis limit allows you to sell products without factoring in duty costs that would otherwise inflate your "Landed Cost." Furthermore, these low-value shipments typically bypass the lengthy "Formal Entry" process. This means less paperwork, faster clearance, and a quicker delivery to your customer's doorstep.

2026 De Minimis Values for Indonesia’s Top 10 Export Destinations

Staying updated on the latest thresholds is vital for maintaining accurate landed cost calculations. The table below outlines the 2026 De Minimis status for Indonesia's primary trading partners, reflecting significant recent policy shifts.

Export values as of 2024. Source: Trading Economics

De minimis values as of 29 August 2025. Source: Zonos

Country-Specific De Minimis Exemptions and Conditions

While the table above provides a snapshot, the application of these rules is often nuanced. De Minimis values vary not just by country but also by the product category being shipped, with some nations removing the De Minimis exemption entirely for specific goods.

• China: The De Minimis value for cross-border e-commerce is technically 0 CNY, meaning import taxes and duties generally apply to all commercial shipments. However, a personal postal articles tax exemption applies to shipments valued at under 50 CNY. Additionally, e-commerce imports often benefit from a preferential integrated tax rate (typically 9.1%) if they fall within specific transaction limits (e.g., 5,000 RMB per transaction).2
• Japan: While the De Minimis threshold is 10,000 JPY, it comes with strict conditions. Goods like leather bags, knitted apparel (such as T-shirts and sweaters), and footwear are excluded from this duty exemption4. These items are subject to duties and taxes regardless of whether their value is below the 10,000 JPY threshold.
• Singapore: The De Minimis value for Singapore is 400 SGD, but recent GST rules have changed the landscape. For Low Value Goods (LVG) worth $400 or less imported via air or post, GST is now collected at the point of sale by the seller (if registered under the Overseas Vendor Registration regime) rather than at the border5. This ensures that local businesses compete on a level playing field with international sellers.
• Australia: Similarly, the De Minimis value for Australia is 1,000 AUD. However, under the Vendor Collection Model, if an overseas business has an annual turnover of A$75,000 or more from Australian sales, they must collect GST on these low-value goods at the point of sale6. This effectively means that while duties might be waived below 1,000 AUD, the 10% GST is often still applicable.

How to Optimise Costs When Shipping to "Zero De Minimis" Locations

With major markets effectively removing De Minimis exemptions, how can you make your export dollar count? Let’s explore practical strategies to optimise costs and maintain margins when shipping to countries with zero De Minimis value.

Adopt Delivery Duty Paid (DDP)

Delivery Duty Paid (DDP) places the responsibility for all customs duties and taxes on the sender, ensuring the package arrives at the customer's door cleared and paid for, with no additional fees.

With the De Minimis value for the U.S. and Thailand effectively eliminated for many goods, using DDP is crucial. It prevents customers from facing "surprise" invoices upon delivery, a negative experience that often leads to rejected shipments and damaged brand loyalty.

Provide Transparent Pricing at Checkout

Modern shoppers value clarity above all else; hidden costs are the primary reason for cart abandonment. Providing a full Landed Cost breakdown—including product price, shipping, and duties—builds trust and significantly improves conversion rates for international shipping.

Sellers should integrate real-time tax calculators into their websites. Collecting specific 2026 charges upfront—like the EU's customs fees or Malaysia's 10% Low Value Goods tax—ensures the buyer pays at the time of purchase, removing friction from the delivery process.

Direct Bulk Shipping to Local Warehouses

Sending individual low-value orders via international shipping can result in administrative processing fees piling up. These per-shipment costs quickly inflate the total expense that either you or your customer must absorb.

For high-volume markets like the U.S., consider shipping in bulk to a local fulfilment centre. Consolidating duty payments into a single commercial entry drastically reduces "per-parcel" customs fees, optimising your logistics spend and speeding up final mile delivery.

Navigating the Post-De Minimis Landscape

While 2026 marks the end of "easy" tax-free shipping in several major markets, the impact on your bottom line can be minimised. Indonesian exporters can still thrive by recognising the importance of strategic preparation. De Minimis is a moving target, but with a partner like DHL Express, you have access to tools that help you calculate landed costs and prepare the correct documents required for import.

Don't let customs complexities slow down your growth. Open a DHL Express business account today to access expert guidance and reliable shipping solutions designed to keep your global business competitive.