Low-value import rules in 2026

Low-value rules changed more between 2025 and 2026 than in the previous twenty years. Old assumptions from blog posts — “under $800 is duty-free”, “under €150 is duty-free” — are now wrong. LandedGrid stores these rules as dated legal records and shows the one in force on your calculation date.

United States

The $800 administrative exemption under 19 U.S.C. §1321(a)(2)(C) is suspended for all countries under Executive Orders 14324 and 14388, implemented by CBP’s interim final rule of June 2026. Shipments of $800 or less are entered and pay duty. The $100 gift and $200 traveller exemptions remain.

European Union

Council Regulation (EU) 2026/382 deleted the €150 customs-duty relief with effect from 1 July 2026. Until 1 July 2028 a duty of €3 per item applies to consignments of intrinsic value up to €150 imported under the IOSS VAT scheme or as postal consignments. Import VAT applies from the first euro; IOSS lets the seller collect it at checkout.

United Kingdom

Consignments of £135 or less: no customs duty; VAT is charged by the seller or marketplace at the point of sale. The limit applies to the whole consignment. Excise goods and gifts follow separate rules.

Australia and New Zealand

Goods valued at AUD 1,000 or less, or NZD 1,000 or less, are cleared without duty or GST at the border (alcohol and tobacco excepted). GST on those sales is collected by registered overseas vendors at checkout. Above the threshold, full import declarations, duty, GST and entry charges or levies apply.

Japan, Korea, Singapore, Türkiye

Japan exempts goods with a customs value of ¥10,000 or less from duty and consumption tax, with exceptions for leather goods, knitted apparel and footwear. Korea exempts personal-use goods up to USD 150 (USD 200 from the United States) under list clearance. Singapore’s GST relief applies to postal and air imports up to SGD 400 CIF. Türkiye abolished its €30 flat-rate postal regime in February 2026; most consignments now need a declaration with normal taxes.