History of De minimis in Timeline

By Popular Timelines Editorial Team · Updated: July 31, 2025

De minimis is a legal principle where courts decline to address trivial issues. Originating from the Latin phrase "de minimis non curat lex," meaning the law does not concern itself with trifles, it essentially allows inconsequential violations or errors to be overlooked. This doctrine prevents the legal system from being bogged down by minor matters, focusing instead on issues of substantial importance. The saying reflects the practical reality that resources are limited and should be allocated to address more significant concerns.

1966: Decimal currency replaced pounds, shillings and pence

In 1966, Australia switched to decimal currency, replacing pounds, shillings, and pence. At that time, donations to charities became tax deductible if they equaled or exceeded $2, an amount that has remained unchanged despite inflation rendering it trivial.

1985: Transport Act 1985

The Transport Act 1985 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 in New Zealand

In 1991, The Resource Management Act 1991 was enacted in New Zealand, the term de minimis is common in the legal and planning professions for assessment of environmental effect.

2000: Transport Act 2000

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

2005: Department for Transport's "Guidance on New De Minimis Rules for Bus Subsidy Contracts"

In 2005, the Department for Transport's "Guidance on New De Minimis Rules for Bus Subsidy Contracts" notes that "The Transport Act 1985 (as amended by the Transport Act 2000) introduced the provisions which govern the duties of local passenger transport authorities to secure local bus services where these would not otherwise be met.

2016: U.S. De Minimis Import Threshold Raised to $800

In 2016, the United States increased its de minimis import threshold to $800 per person per day from $200, aiming to facilitate trade and reduce enforcement costs. This adjustment resulted in the U.S. having one of the highest de minimis levels globally.

March 22, 2017: Supreme Court rules on Individuals with Disabilities Education Act

On March 22, 2017, the U.S. Supreme Court made a unanimous ruling in Endrew v. Douglas County School District, stating that the Individuals with Disabilities Education Act (IDEA) necessitates efforts exceeding de minimis to ensure equitable educational opportunities for students with disabilities.

2021: EU eliminates de minimis exemption for VAT

Since 2021, there has been no de minimis exemption for imports from value-added tax in the EU.

2022: Shein and Temu Paid No Import Duties

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 a significant rise in de minimis shipments, which had grown from around 140 million to over one billion annually over the last decade. New regulations mandate more data, such as the importer's identity and tariff classification, and exclude products like solar panels, steel, aluminum, textiles, apparel, and footwear subject to Sections 201, 232, and 301 tariffs.

2024: De Minimis thresholds compared globally

In 2024, the duty-free threshold was $673 in Australia, $166 in the EU, and $71 in Japan (measured in U.S. dollars).

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. The exemption will close for all countries on July 1, 2027 due to a provision in the One Big Beautiful Bill Act.