Abstract
A de minimis regime provides streamlined border clearance and exemption from customs duties and
other taxes. These features generate economic benefits by refocusing public revenue collection on more
efficient revenue sources, reducing the costs borne by importers, and accelerating the delivery of imports.
Most APEC economies have de minimis regimes but thresholds range from under USD1 to more than
USD1,000, and eligibility varies. These design features affect the balance of economic benefits and costs
that a regime produces.
This study assesses, in some detail, the de minimis regimes of Canada, Indonesia, Japan, Malaysia, the
Philippines, and Thailand — the APEC-6 economies for ease of reference. We chose them as being
broadly representative of the APEC region in terms of geography and economic development. The study
has estimated the net economic benefit of four alternatives — representing de minimis thresholds of
USD50, USD100, USD150, and USD200. Tables 1 and 2 have the key results.
other taxes. These features generate economic benefits by refocusing public revenue collection on more
efficient revenue sources, reducing the costs borne by importers, and accelerating the delivery of imports.
Most APEC economies have de minimis regimes but thresholds range from under USD1 to more than
USD1,000, and eligibility varies. These design features affect the balance of economic benefits and costs
that a regime produces.
This study assesses, in some detail, the de minimis regimes of Canada, Indonesia, Japan, Malaysia, the
Philippines, and Thailand — the APEC-6 economies for ease of reference. We chose them as being
broadly representative of the APEC region in terms of geography and economic development. The study
has estimated the net economic benefit of four alternatives — representing de minimis thresholds of
USD50, USD100, USD150, and USD200. Tables 1 and 2 have the key results.
| Original language | English |
|---|---|
| Pages (from-to) | 31-62 |
| Number of pages | 32 |
| Journal | World Customs Journal |
| Volume | 6 |
| Issue number | 1 |
| Publication status | Published - 2012 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 8 Decent Work and Economic Growth
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