What is De Minimis Value?
According to the International Trade Association avoidance of paying duties to a country is allowed if your shipment value does not exceed the De Minimis threshold for a specific country of destination.
The threshold amount varies from country to country and is the responsibility of the shipper to know in advance of freight movement. These can be looked-up by accessing the U.S. Country Commercial Guide
Items valued up to $800 can be imported into the U.S. without assessment of duties.
Shippers are responsible for all applicable taxes and duties when cargo exceeds the de minimus value threshold at the destination country and the consignee lacks a designated customs broker.