De minimis value is the value of goods that can be imported into a country without being subject to duties or taxes.
The purpose of the de minimis value is to help small businesses by exempting low-value shipments from costly customs procedures. These shipments are cleared for import without the need for a formal declaration.
This value is set for each country.
In the UK, the de minimis value is £135. Customs are charged on goods worth over £135.
In the case of gifts, this threshold value is even lower. Import VAT is charged for all gifts worth over £39, while customs duty and import VAT have to be paid on gifts whose value exceeds £135.