De Minimis shipments are also known as Direct Release shipments.
De Minimis shipments are when imported shipments do not attract any duties and taxes due to its Cost, Insurance and Freight (CIF) value that is below RM500. Having said that, shipments must still be declared from customs using a simplified format with fewer data elements than formal clearance.
In Malaysia it is known as a K4 manifest which provides consolidated information of the shipments arriving into Malaysia.
However, any items under the Customs (Prohibition of Imports) Order 2017 must not be declared as a De Minimis shipment regardless of its value.