De Minimis
A jurisdictional threshold below which specified taxes or formalities may not apply; rules vary and can change.
Last reviewed: 30 September 2026
Professional definition
A jurisdictional threshold below which specified taxes or formalities may not apply; rules vary and can change. Its precise legal, operational or charging effect depends on the applicable contract, carrier terms, route, jurisdiction and transport mode.
Example
Example: a logistics team records or applies “De Minimis” in the relevant booking, document, quotation or shipment milestone.
Where it is used
Used in duties taxes & vat operations, documents, systems and commercial discussions.
Common mistakes and things to remember
Confirm the precise meaning in the governing contract, tariff, official rules and provider terms; industry usage can vary.
Source
Use the linked authority and applicable national guidance for current requirements.