De Minimis Customs Relief (up to EUR 150)

De minimis customs relief is a simplification exempting from duty consignments of negligible value imported from third countries. In the EU the threshold is EUR 150. Consignments below this threshold are duty-free but still subject to import VAT (the previous VAT exemption up to EUR 22 was abolished on 1 July 2021). The relief does not apply to alcohol, tobacco, and perfumes.