How to Buy from Japan and the U.S.: De Minimis, Duties and Import Rules

Updated October 2026: Low-value import regimes have changed substantially since the original version of this guide was published. The United States removed its former general US$800 de minimis treatment, the European Union changed its customs treatment for consignments up to €150, Brazil revised its international-purchase regime again, while markets such as Peru, Canada and the United Kingdom continue to operate under very different models.

Buying from Japan or the United States has never been only about finding a low price.

A product can cost exactly the same in the store and still become an excellent purchase for one person and a poor transaction for another.

The difference may be a single border.

One country may exempt customs duty.

Another may continue charging VAT.

Another may remove both customs duty and consumption tax.

Another may provide favorable treatment only when the platform participates in an authorized program.

And another may no longer offer any general exemption for low-value commercial shipments.

That is why this guide no longer begins with a promise such as:

“Buy below this amount and you will not pay taxes.”

Today’s reality requires a better question:

What treatment does this specific purchase receive when it enters my country?

What de minimis really means

In international trade, de minimis is commonly used to describe a value level below which certain shipments may receive simplified or more favorable customs treatment.

But that does not automatically mean:

de minimis = zero taxes.

One country may remove Customs Duty while continuing to collect VAT.

Another may remove both customs duty and domestic consumption taxes.

Another may apply a reduced rate.

Another may simplify customs procedures without eliminating taxes.

And another may remove the benefit entirely.

It is therefore useful to separate several layers:

Customs Duty / Ad Valorem
A customs charge that may apply to the importation of particular goods.

VAT / GST / IGV / ICMS
Taxes that may continue to apply even when Customs Duty is zero.

Low-value import procedure
A simplified customs process that does not necessarily imply a tax exemption.

A single threshold number does not yet tell us whether an advantage exists.

The threshold is a signal. The complete treatment determines the opportunity.

There is no global de minimis threshold

The original version of this guide used a table of approximate thresholds.

That approach is no longer sufficient in 2026.

What matters is not only how high the threshold is, but what disappears and what remains payable below it.

A current snapshot of six markets

This comparison shows something more important than the numbers themselves:

six markets can use six different mechanisms for a low-value purchase.

United States: the old US$800 rule is no longer a shopping strategy

For years, the United States was probably the best-known international example of de minimis treatment.

Eligible shipments valued at up to US$800 could enter under the corresponding duty-free administrative treatment.

That changed.

Effective August 29, 2025, imported low-value goods from all countries generally stopped being eligible for the former US$800 duty-free de minimis treatment and became subject to the applicable duties, taxes, fees and entry procedures.

Official source: U.S. Customs and Border Protection — Suspension of Duty-Free De Minimis Treatment

In June 2026, CBP went further and issued rules implementing an indefinite suspension for merchandise arriving through the international postal network and through other modes of transportation.

Federal Register — Indefinite Suspension for Mail Shipments
Federal Register — Indefinite Suspension for Other Modes

That means recommendations such as:

“stay below US$800”

or:

“leave a 10% buffer and keep the purchase below US$720”

no longer describe the current system.

There was also a temporary postal mechanism involving specific duties of US$80 to US$200.

That option was temporary. CBP stated that postal shipments had to move to the ad valorem method beginning February 28, 2026.

This is exactly why a strategy that was valid in 2025 cannot simply be carried forward into 2026.

Does this mean every product now pays the same tariff?

No.

Removing de minimis does not automatically create one universal tariff.

Treatment can depend on:

• country of origin;
• HTS classification;
• type of merchandise;
• trade agreements;
• sector-specific measures;
• other customs provisions.

DJS therefore maintains a separate article for a much narrower question:

Is It Possible to Import With a 0% Tariff After the Removal of the U.S. De Minimis?

De minimis removed does not mean universal tariff.

Canada: CAD150 is not the de minimis threshold for a purchase shipped from Japan

This is one of the most important corrections to the original version of this guide.

The old table showed approximately CAD150 for Canada.

But that mixed two different situations.

For shipments imported by courier from countries other than the United States and Mexico, Canada generally provides duty-and-tax-free treatment only up to CAD20.

For postal shipments, the same CAD20 threshold applies regardless of the originating country.

The special thresholds of:

CAD40 — duty and tax free

and

above CAD40 to CAD150 — duty free, but taxes still apply

apply to qualifying courier shipments imported from the United States or Mexico.

Official source: Canada Border Services Agency — Low-value shipment thresholds

This produces an enormous difference.

A Canadian buyer receiving a product directly from Japan cannot simply look at a table that says:

“Canada: CAD150.”

The correct question is: From which country is the merchandise entering Canada, and by which shipping method?

European Union: the old €150 duty-free treatment changed in July 2026

The European Union also changed substantially.

Until June 30, 2026, qualifying low-value consignments with an intrinsic value not exceeding €150 could benefit from the former general Customs Duty exemption.

From July 1, 2026, the EU introduced a temporary €3 customs duty for low-value consignments covered by the new system.

The European Commission explains that the €3 charge is applied per item based on tariff classification, not physical quantity.

For example, five T-shirts belonging to the same tariff-classification item may result in €3, while a T-shirt and a watch belonging to different classifications may result in €6.

The temporary measure is scheduled to apply until July 1, 2028, when the broader EU customs reform moves into its next stage.

Official source: European Commission — Temporary €3 customs duty on low-value imports

VAT remains a separate layer.

The former small-consignment VAT exemption had already disappeared in 2021.

So the old description:

“up to €150 duty-free and VAT begins at €22”

no longer represents the system.

United Kingdom: zero Customs Duty can still mean VAT

The United Kingdom provides another model.

Under the current system, qualifying low-value consignments of £135 or less can still benefit from Customs Duty relief.

But VAT still applies.

For many overseas sales of £135 or less, VAT is collected at the point of sale rather than when the parcel reaches the border.

Official source: HMRC — VAT treatment of overseas goods

Therefore:

Customs Duty = 0

does not mean:

total taxes = 0.

And the rules are already scheduled to change again.

On July 13, 2026, the UK government published legislation and policy for removing the £135 Low-Value Imports Customs Duty relief and introducing new customs arrangements.

The measure will take effect on a date appointed by Treasury regulations, by October 2028 at the latest.

Official source: HM Revenue & Customs — Reforming low-value imports

This is why a current guide must clearly distinguish:

the rule in force today

from

a future reform that has already been legislated.

Peru: when low value can remove several tax layers

Peru shows a very different structure.

SUNAT states that qualifying postal shipments of up to US$200 FOB can be:

exempt from Ad Valorem

and

exempt from IGV/IPM.

Official source: SUNAT — SERPOST / Importa Fácil

SUNAT provides equivalent treatment for Category 2 courier shipments up to US$200 FOB, subject to the applicable rules and exclusions.

Official source: SUNAT — Envíos de Entrega Rápida / Courier

This means that when the transaction qualifies, we are not merely talking about avoiding a small customs duty.

The 18% IGV/IPM layer can also disappear.

For an international buyer, that difference can completely change the comparison with the local market.

But US$200 does not automatically mean “everything enters tax free”

Conditions and exclusions exist.

SUNAT notes, among other things, that restricted goods can receive different treatment.

For postal shipments, SUNAT also states that if one or more packages arrive on the same flight or vessel for the same person or company, the package values are added in the same declaration and taxes apply if the combined amount exceeds US$200.

That is why a favorable legal rule should be used for what it is:

an advantage available when the transaction genuinely meets its conditions.

Brazil: 0% Import Tax does not mean a tax-free purchase

Brazil provides perhaps the clearest contrast with Peru.

For declarations registered from May 12, 2026, international purchases made by individuals through e-commerce sites certified under the Programa Remessa Conforme can receive a:

0% federal Import Tax rate when customs value does not exceed US$50.

But ICMS still applies.

Brazil’s Receita Federal currently states that ICMS ranges from 17% to 20% depending on the state.

Official source: Receita Federal — International shipment taxation

Brazil also uses a customs value that includes:

• the value of the goods;
• freight;
• insurance, when applicable.

And the platform matters.

If the purchase is not made through a site certified under Remessa Conforme, the general federal Import Tax rate can be 60%, even for a purchase below US$50, in addition to ICMS.

Official source: Receita Federal — How Remessa Conforme works

It is not enough to know how much the product costs. It also matters through which regulatory channel it enters the country.

The same Japanese product can become six different purchases

Now imagine exactly the same product purchased in Japan.

We do not change:

• brand;
• model;
• condition;
• seller;
• Japanese price.

We change only the destination country.

When it enters Peru, it may fall within a broad tax exemption.

In Brazil, it may receive a 0% federal Import Tax rate while still paying ICMS.

In Canada, a shipment coming directly from Japan may quickly exceed the CAD20 threshold.

In the United Kingdom, it may currently retain Customs Duty relief while VAT still applies.

In the European Union, it now enters a different system from the former €150 duty exemption.

And in the United States, the former general US$800 de minimis treatment is no longer available.

The product is still exactly the same.

What changed is the geography of the transaction.

That difference is a genuine market asymmetry.

And it explains why saying:

“this product costs US$100 in Japan”

still does not answer:

“is it a good purchase for me?”

FOB, intrinsic value and customs value do not mean the same thing

There is another reason why a large worldwide table of “limits” can be misleading.

Countries do not necessarily calculate the relevant value in the same way.

In Peru, the relevant low-value categories discussed above use FOB value. SUNAT defines this value for these procedures without international freight, insurance and other expenses.

In Brazil, Remessa Conforme uses a customs value that incorporates the goods, freight and insurance when applicable.

In the European system, the concept of intrinsic value appears in low-value procedures.

The United Kingdom defines consignment value under its own VAT and Low-Value Import rules.

Canada uses its own rules for value for duty.

Store price is not necessarily the same thing as the value Customs uses.

A product advertised at US$50 therefore will not necessarily be treated as an import valued at exactly US$50 under every customs system.

Exchange rates matter, but there is no universal “safety buffer”

The original version of this guide recommended leaving approximately 10% below the former U.S. US$800 threshold.

That recommendation should no longer be used.

Exchange rates can matter when a customs threshold is expressed in a currency different from the currency used to purchase the product.

But each customs authority determines how and when that conversion is performed.

Brazil performs the calculation within its customs system.

SUNAT applies its own official conversion and payment rules.

Canada works in Canadian dollars.

The European Union uses euros.

The United Kingdom uses pounds sterling.

There is therefore no universal formula such as:

“stay 10% below the threshold and you are safe.”

Check how the destination Customs authority values and converts the shipment.

Forwarders are access and logistics tools, not tax-avoidance strategies

Forwarders remain extremely useful.

They can:

• provide a domestic address in Japan;
• give access to JDM products;
• allow purchases from stores that do not export;
• consolidate merchandise;
• repack parcels;
• provide different transportation methods.

But their role should be understood correctly.

Forwarder = access + logistics.

Not:

Forwarder = a mechanism for avoiding Customs.

The previous version of this guide included specific fees for several forwarding companies.

We no longer maintain those prices here because commercial fees change too frequently and would quickly make a structural customs guide obsolete.

Before choosing a forwarder, compare:

• service fee;
• storage;
• consolidation;
• repacking;
• insurance;
• restricted goods;
• shipping methods;
• claims policy.

And there is an important trade-off:

consolidation can reduce transportation costs while increasing the value of the consignment presented to Customs.

The correct decision requires calculating both sides.

Artificially splitting an order is not a valid global strategy

The previous guide recommended:

“Split your orders: stay under the de minimis limit.”

That should not remain as global guidance.

A person can legitimately make separate and independent purchases.

But artificially dividing a single transaction in order to remain below a customs threshold should not be treated as a general tax-saving strategy.

Different jurisdictions may aggregate consignments or impose specific anti-splitting rules.

Peru, for example, states that qualifying postal packages arriving on the same flight or vessel for the same recipient can be combined in a single declaration for threshold purposes.

Legally using a favorable customs regime is strategy. Falsifying value or artificially manipulating a transaction to evade taxes is not.

Brand, origin, shipping point and destination are four different things

A Sony product is not automatically of Japanese customs origin simply because Sony is a Japanese company.

An Apple product is not automatically of U.S. customs origin.

Separate these four concepts:

Brand nationality
Where the brand or company is based.

Country of origin
The customs origin of the actual product.

Ships from
Where the parcel physically starts its journey.

Destination
Where the import ultimately takes place.

All four can be different.

This is also why the old section titled “China Exclusion from De Minimis” no longer makes sense in this guide.

The U.S. de minimis suspension is now general, not China-only.

And additional duties on Chinese-origin merchandise cannot be reduced to a universal formula such as:

Made in China = +25%.

The actual product, customs classification and applicable measures must be checked.

Amazon Japan and other marketplaces: check the actual checkout

Amazon.co.jp and other Japanese marketplaces can offer direct international shipping for certain products and destinations.

In some cases, checkout may show:

• shipping costs;
• estimated or deposited import charges;
• taxes;
• destination restrictions.

In other cases, the product may not be eligible for international shipping at all.

Many JDM products may still require an intermediary or forwarding service.

The old version of this guide included a temporary free-shipping promotion for certain customers.

We no longer treat a promotional campaign as a permanent import rule.

Set your real destination address and evaluate the transaction the checkout presents today.

De minimis is not only a customs rule — it can become a market advantage

This is where the subject connects most strongly with the current DJS approach.

Suppose several buyers find the same Japanese watch for exactly ¥20,000.

One lives in a market that removes several tax layers for a purchase of that value.

Another lives in a market that continues charging VAT.

Another immediately exceeds its low-value threshold.

Another purchases through a platform participating in a special authorized program.

All of them see:

¥20,000.

But they are not looking at the same transaction.

A proper international comparison therefore includes:

product
+ origin
+ destination
+ low-value regime
+ taxes that remain
+ transportation
+ intermediaries
+ exchange rate
= real delivered cost

This connects directly with our updated guide:

Shopping in Japan: Expert Tips and Smart Strategies

That article answers:

How do I evaluate a purchase from Japan?

This article answers:

What happens when that purchase crosses a border?

The best de minimis regime is not always the one with the highest number

This may be the most counterintuitive lesson in the entire subject.

It is easy to look at a table and assume:

the country with the highest threshold offers the best treatment.

Not necessarily.

One market can have a relatively high threshold while continuing to charge VAT.

Another can have a lower threshold but eliminate both Customs Duty and domestic consumption tax.

Another may offer favorable treatment only when the seller participates in an authorized program.

Another may have no general de minimis exemption while the product itself still qualifies for a low or zero normal tariff.

The size of the threshold alone does not determine the quality of the opportunity.

The important question is:

what actually happens below that threshold?

Before buying, answer these twelve questions

1. In which country will the import actually take place?
2. Does that country currently have a low-value import regime?
3. Which valuation method matters: FOB, intrinsic value, customs value, or another definition?
4. What is the actual country of origin of the product?
5. From which country is the parcel physically shipping?
6. Which tax or duty disappears below the threshold?
7. Which tax or duty still applies?
8. Does the treatment change between postal mail, courier and marketplace channels?
9. Are certain goods excluded?
10. How does Customs treat multiple parcels connected to the same transaction?
11. How does Customs convert foreign currency?
12. What will the final delivered cost actually be?

If you know only:

product price + supposed de minimis threshold

you still do not have enough information to make the decision.

De minimis is not a number — it is a structure

The old explanation was comfortable:

“Buy below X and you will not pay taxes.”

The 2026 landscape no longer supports such a simple explanation.

The reality can be:

0% Customs Duty + VAT

or:

0% Import Tax + ICMS

or:

0% Ad Valorem + 0% IGV/IPM

or:

€3 Customs Duty + VAT

or:

a different threshold depending on where the shipment originates

or even:

no general de minimis exemption at all.

That is why the correct question is no longer:

“What is my country’s de minimis threshold?”

The better question is:

“What treatment does a purchase of this value, this origin, this product and this shipping method receive when it enters my country?”

The Japanese product can be exactly the same.

Its Japanese price can be exactly the same.

Yet one border can turn it into a poor purchase and another into an extraordinary opportunity.

The product did not change.

The market it had to enter changed.

Understanding that difference is where a simple customs rule becomes shopping intelligence.

Related Reading

Shopping in Japan: Expert Tips and Smart Strategies
DJS’s main guide to real delivered cost, JDM products, warranties, forwarding, tax-free shopping, used products, renewed products and de minimis when buying from Japan.

Is It Possible to Import With a 0% Tariff After the Removal of the U.S. De Minimis?
A focused analysis of U.S. tariff treatment after the former US$800 de minimis system was suspended.

The Secret to Buying Figures from Japan
A practical case showing how Japanese price, logistics and import rules can change the final cost in another market.

Official Sources and Verification

Source status checked: October 8, 2026. Customs rules can change. For a transaction involving significant value, restricted merchandise or commercial quantities, always verify the rule in force with the destination customs authority before purchasing.

• United States — U.S. Customs and Border Protection: Suspension of Duty-Free De Minimis Treatment.
• United States — Federal Register: Indefinite Suspension for Mail Shipments and Indefinite Suspension for Non-Postal Modes.
• Canada — Canada Border Services Agency: Low-value shipment thresholds and CUSMA treatment.
• European Union — European Commission, Taxation and Customs Union: Temporary €3 customs duty on low-value imports from July 1, 2026.
• United Kingdom — HM Revenue & Customs: Reforming the customs treatment of low-value imports.
• Peru — SUNAT: SERPOST / Importa Fácil and Courier / Envíos de Entrega Rápida.
• Brazil — Receita Federal: International shipment taxation and Programa Remessa Conforme.