History of De minimis in Timeline

De minimis is a legal principle stating that courts won't address trivial or insignificant matters. Originating from Latin, the phrase 'de minimis non curat lex' implies the law does not concern itself with trifles. It essentially means a court will not get involved in matters that are too minor to warrant judicial attention. Queen Christina of Sweden favored a similar concept which translates to 'the eagle does not catch flies'.

1966: Decimal currency replaced pounds, shillings and pence

In 1966, Australia replaced pounds, shillings, and pence with decimal currency. At that time, donations to charities were tax deductible if they equaled or exceeded $2, an amount that remains unchanged. This $2 threshold is now considered trivial due to inflation.

1985: Transport Act 1985

The Transport Act 1985 (as amended by the 2000 Transport Act) introduced the provisions which govern the duties of local passenger transport authorities to secure local bus services where these would not otherwise be met.

1986: Bus deregulation in Great Britain

Following bus deregulation in Great Britain in 1986, small contracts for supplementary local bus services could be let by local authorities without competitive tendering.

1991: Resource Management Act 1991

In 1991, concerning an assessment of environmental effect in environmental planning in New Zealand, the term 'de minimis' is common in the legal and planning professions.

2000: 2000 Transport Act

2005: Department for Transport issues guidance on de minimis rules for bus subsidy contracts

In 2005, the Department for Transport's "Guidance on New De Minimis Rules for Bus Subsidy Contracts" noted the provisions governing local passenger transport authorities' duties to secure local bus services, allowing de minimis limits for contracts without competitive tender.

2016: U.S. de minimis threshold raised to $800

In 2016, the United States raised its de minimis import threshold from $200 to $800 per person per day. This change aimed to facilitate trade and reduce enforcement costs, positioning the U.S. as having one of the highest de minimis levels globally.

March 22, 2017: U.S. Supreme Court rules on IDEA in Endrew v. Douglas County School District

On March 22, 2017, the U.S. Supreme Court ruled in Endrew v. Douglas County School District that the Individuals with Disabilities Education Act (IDEA) requires more than de minimis efforts to provide equivalent educational opportunity to students with disabilities. This decision reversed a previous ruling.

2021: EU eliminates de minimis exemption for VAT

Since 2021, the European Union has eliminated the de minimis exemption for imports from value-added tax (VAT). This change reflects a move away from providing advantages to low-value imports.

2022: Shein and Temu paid no import duties

According to a congressional report, in 2022, Shein and Temu paid no import duties, while bricks-and-mortar rivals H&M and Gap paid $205 million and $700 million, respectively.

September 2024: U.S. takes executive action on de minimis shipments

In September 2024, the U.S. government took executive action in response to an "exponential" increase in de minimis shipments. New regulations were introduced requiring additional data and excluding products subject to Sections 201, 232, and 301 tariffs.

2024: Duty-free thresholds compared internationally

In 2024, the duty-free de minimis thresholds were $673 in Australia, $166 in the EU, and $71 in Japan when measured in U.S. dollars. This comparison highlights the varying approaches to de minimis levels across different countries.

April 2025: U.S. to close de minimis duty exemption for China

In April 2025, the U.S. announced it would close the de minimis duty exemption for China beginning May 2, with plans to extend it to all countries at a future date. This measure was influenced by Peter Navarro, who overcame objections from FedEx and United Parcel Service.