Quick Overview
A low-value shipment is a parcel or consignment whose declared customs value falls within a threshold set by the destination country. These thresholds may affect customs duties or clearance procedures, but they do not automatically exempt goods from taxes or declarations. The US, EU and India apply different rules, so exporters should check the destination requirements before quoting or shipping.
Key Facts About Low-Value Shipments:
- The US suspended its general commercial de minimis exemption in August 2025.
- The EU introduced a temporary €3 customs duty from July 1, 2026, for qualifying low-value e-commerce items.
- India classifies certain courier imports worth up to ₹1 lakh as low-value dutiable consignments.
- India removed the ₹10 lakh per-consignment cap for courier exports from April 1, 2026.
- Low declared value does not guarantee duty-free clearance.
How Do Low-Value Shipment Rules Differ?
| Market | Main rule | Practical impact |
|---|---|---|
| United States | General de minimis exemption suspended | Applicable duties and entry requirements may apply to low-value commercial goods. |
| European Union | Temporary €3 duty for qualifying e-commerce items up to €150 | Duty is calculated by tariff classification. |
| India | Courier import classification up to ₹1 lakh | This is a clearance category, not a general duty exemption. |
What Are Low-Value Shipment Rules in US?
Previously, qualifying imports valued at $800 or less could generally enter the US under the de minimis duty exemption. The US suspended this general exemption for commercial merchandise from all countries, effective August 29, 2025, subject to specific exceptions and applicable rules.
Low-value shipments may now face duties, taxes, fees and customs entry requirements. Postal and non-postal shipments can follow different procedures.
What should exporters do? Confirm the product’s tariff classification, country of origin, applicable duties and entry method with the US importer or customs broker before quoting a price.
What Are Low-Value Shipment Rules in EU?
From July 1, 2026, the EU introduced a temporary €3 customs duty for qualifying low-value e-commerce consignments worth up to €150 and imported from outside the EU. The measure is scheduled to apply until July 1, 2028, under the current arrangement.
The duty applies by tariff classification. For example, five T-shirts with the same classification generally attract €3 in duty, while a T-shirt and a watch with different classifications generally attract €6.
This duty is separate from import VAT and handling fees. Product safety and customs declaration requirements also remain in force.
What should exporters do? Check product classifications, VAT arrangements and the applicable customs declaration process before selling to EU customers.
What Are Low-Value Shipment Rules in India?
India classifies courier imports with an invoice value not exceeding ₹1 lakh as low-value dutiable consignments, excluding documents, gifts and samples. This classification does not make the goods automatically duty-free.
For exports, India removed the ₹10 lakh per-consignment value limit for registered courier shipments from April 1, 2026. However, export policy restrictions, customs declarations and other applicable requirements still apply.
What should exporters do? Confirm whether the courier channel accepts the product, check documentation requirements and verify any applicable duties before dispatch.
What Should Exporters Check Before Shipping?
- Confirm the destination’s current low-value rules.
- Verify product classification, declared value and country of origin.
- Calculate duties, taxes and clearance fees before quoting.
- Check whether courier, postal or freight procedures apply.
- Ensure invoices and customs declarations match the shipment.
How Intoglo Helps Indian Exporters
Intoglo specialises in India-USA FCL shipping, coordinating ocean freight, customs support, U.S. drayage, warehousing and final delivery.
Planning an India-USA shipment? Get a quote from Intoglo.
Join the free India-USA Trade Pulse webinar for updates on freight rates, tariffs and customs.
Contact: contact@intoglo.com | +91 84697 08714
Conclusion
Low-value shipment rules differ across the US, EU and India. Exporters should verify current thresholds, tariff classification, taxes and clearance requirements before confirming prices. A low shipment value alone does not guarantee duty-free entry.
FAQs
1. What qualifies as a low-value shipment?
It depends on the destination’s customs rules and shipment type.
2. Are US shipments under $800 duty-free?
The general commercial de minimis exemption has been suspended, subject to specific exceptions.
3. Does the EU €3 duty replace VAT?
No. Customs duty and import VAT are separate charges.
4. Does India’s ₹1 lakh courier category mean duty-free imports?
No. It is a clearance classification, not a general duty exemption.
