Plain meaning
A rule or threshold under which small amounts may receive simplified or different treatment.
Also called
low-value threshold
de minimis rule
Key points
- The meaning depends on the statute, treaty, regulation, or administrative program using the term.
- In customs, de minimis concepts can relate to low-value shipments, origin content, or minor components.
- In tax administration, small-amount thresholds can affect filing, penalties, or reporting practice.
- A de minimis rule should not be assumed unless the relevant legal or administrative source provides it.
Why it comes up
De minimis rules can matter in customs, tariff classification, origin rules, tax administration, and compliance thresholds.