Definition
A threshold below which imported goods receive simplified or concessionary customs treatment because full processing isn't worth the admin. South Africa historically cleared low-value e-commerce parcels under a flat-rate concession, but SARS has been tightening this since 2024 — adding VAT and moving such parcels toward proper tariff treatment — largely in response to the flood of small parcels from platforms like Shein and Temu. Anyone building an import-parcel business model on the old concession should check the current SARS position first.
Frequently asked questions
What is De Minimis (Low-Value Imports)?
A threshold below which imported goods receive simplified or concessionary customs treatment because full processing isn't worth the admin. South Africa historically cleared low-value e-commerce parcels under a flat-rate concession, but SARS has been tightening this since 2024 — adding VAT and moving such parcels toward proper tariff treatment — largely in response to the flood of small parcels from platforms like Shein and Temu. Anyone building an import-parcel business model on the old concession should check the current SARS position first.
Which glossary terms are related to De Minimis (Low-Value Imports)?
De Minimis (Low-Value Imports) is a customs & sars term in the South African import/export industry. Related terms in the same area include 70707070 (Customs Code), Ad Valorem Duty, AEO (Authorised Economic Operator), Anti-Dumping Duty, B-BBEE (Broad-Based Black Economic Empowerment) — each has its own plain-English definition in the TradeCaravan glossary.