คำตอบที่ง่ายที่สุดคือการส่งพัสดุสินค้าที่มูลค่ารวมไม่เกินค่า De Minimis ของแต่ละประเทศกำหนดเอาไว้
แล้ว De Minimis คืออะไร ?
De minimis เป็นเกณฑ์ที่ยกเว้นการนำเข้าจากภาษีนำเข้า (อากร) หรือ ภาษีมูลค่าเพิ่มนำเข้า ( VAT/GST ) และจะแตกต่างกันไปในแต่ละประเทศ
De Minimis มีส่วนช่วยอย่างมากต่อธุรกิจการค้าแบบ Cross border e-Commerce เนื่องจากคำสั่งซื้อแบบ B2C (ธุรกิจกับผู้บริโภค) มักจะมีมูลค่าต่ำกว่า B2B มาก (ธุรกิจกับธุรกิจ) ทำให้คำสั่งซื้อแบบ B2C สามารถผ่านพิธีการศุลกากรได้อย่างรวดเร็วและสามารถแข่งขันในตลาดได้
อย่างไรก็ตามในบางประเทศหรือเขตศุลกากรอาจจะไม่ได้มี De Minimis ในทุกกรณียกตัวอย่างเช่น กลุ่มประเทศสหภาพยุโรป จะมี De Minimis สำหรับ ภาษีนำเข้า (อากร) เท่านั้น และไม่มี De Minimis สำหรับ ภาษีมูลค่าเพิ่มนำเข้า (VAT) นั่นแปลว่าทุกพัสดุที่ถูกขายจากประเทศที่ 3 ไปยังกลุ่มประเทศสหภาพยุโรปจะต้องเสีย ภาษีมูลค่าเพิ่มนำเข้าเสมอ และได้รับยกเว้น ภาษีนำเข้า (อากร) เมื่อมูลค่าพัสดุสินค้ามีมูลค่าไม่เกิน 150 ยูโร เป็นต้น
De Minimis ของแต่ละประเทศ
| Country | ISO | Duty de minimis | Tax de minimis |
|---|---|---|---|
| Afghanistan | AF | 0.00 USD | 0.00 USD |
| Åland Islands | AX | 0.00 USD | 0.00 USD |
| Albania | AL | 100.00 USD | 100.00 USD |
| Algeria | DZ | 50000.00 DZD | 50000.00 DZD |
| American Samoa | AS | 0.00 USD | 0.00 USD |
| Andorra | AD | 220.00 EUR | 0.00 EUR |
| Angola | AO | 100.00 USD | 100.00 USD |
| Anguilla | AI | 0.00 XCD | 0.00 XCD |
| Antigua & Barbuda | AG | 0.00 USD | 0.00 USD |
| Argentina | AR | 0.00 USD | 0.00 USD |
| Armenia | AM | 300.00 USD | 300.00 USD |
| Aruba | AW | 0.00 USD | 0.00 USD |
| Australia | AU | 1000.00 AUD | 1000.00 AUD |
| Austria | AT | 150.00 EUR | 0.00 EUR |
| Azerbaijan | AZ | 0.00 USD | 0.00 USD |
| Bahamas | BS | 0.00 USD | 0.00 USD |
| Bahrain | BH | 300.00 BHD | 300.00 BHD |
| Bangladesh | BD | 1000.00 BDT | 0.00 BDT |
| Barbados | BB | 0.00 BBD | 0.00 BBD |
| Belarus | BY | 22.00 EUR | 22.00 EUR |
| Belgium | BE | 150.00 EUR | 0.00 EUR |
| Belize | BZ | 0.00 BZD | 0.00 BZD |
| Benin | BJ | 50.00 USD | 50.00 USD |
| Bermuda | BM | 0.00 BMD | 0.00 BMD |
| Bhutan | BT | 0.00 INR | 0.00 INR |
| Bolivia | BO | 0.00 USD | 0.00 USD |
| Bonaire, St.Eustatius & Saba | BQ | 100.00 USD | 100.00 USD |
| Bosnia & Herzegovina | BA | 300.00 KM | 300.00 KM |
| Botswana | BW | 0.00 BWP | 0.00 BWP |
| Brazil | BR | 0.00 BRL | 0.00 BRL |
| Brunei Darussalam | BN | 0.00 BND | 0.00 BND |
| Bulgaria | BG | 150.00 EUR | 0.00 EUR |
| Burkina Faso | BF | 0.00 USD | 0.00 USD |
| Burundi | BI | 0.00 USD | 0.00 USD |
| Canada | CA | 20.00 CAD | 20.00 CAD |
| Cambodia | KH | 50.00 USD | 50.00 USD |
| Cameroon | CM | 400.00 USD | 400.00 USD |
| Cape Verde | CV | 200.00 USD | 200.00 USD |
| Cayman Islands | KY | 0.00 USD | 0.00 USD |
| Central African Republic | CF | 20.00 USD | 0.00 USD |
| Chad | TD | 20.00 USD | 20.00 USD |
| Chile | CL | 30.00 USD | 30.00 USD |
| China, People's Republic of | CN | 0.00 CNY | 0.00 CNY |
| Colombia | CO | 200.00 USD | 0.00 USD |
| Comoros | KM | 0.00 USD | 0.00 USD |
| Congo | CG | 12.00 USD | 12.00 USD |
| Congo, Democratic Republic of the | CD | 0.00 USD | 0.00 USD |
| Cook Islands | CK | 0.00 NZD | 0.00 NZD |
| Costa Rica | CR | 50.00 USD | 50.00 USD |
| Croatia | HR | 150.00 EUR | 0.00 EUR |
| Cuba | CU | 0.00 USD | 0.00 USD |
| Curaçao | CW | 100.00 USD | 100.00 USD |
| Cyprus | CY | 150.00 EUR | 0.00 EUR |
| Czech Republic | CZ | 150.00 EUR | 0.00 EUR |
| Denmark | DK | 150.00 EUR | 0.00 EUR |
| Djibouti | DJ | 0.00 DJF | 0.00 DJF |
| Dominica | DM | 0.00 USD | 0.00 USD |
| Dominican Republic | DO | 200.00 USD | 200.00 USD |
| Ecuador | EC | 10.00 USD | 0.00 USD |
| Egypt | EG | 0.00 EGP | 0.00 EGP |
| El Salvador | SV | 0.00 USD | 0.00 USD |
| Equatorial Guinea | GQ | 200.00 USD | 0.00 USD |
| Eritrea | ER | 100.00 USD | 0.00 USD |
| Estonia | EE | 150.00 EUR | 0.00 EUR |
| Ethiopia | ET | 25.00 EUR | 25.00 EUR |
| Falkland Islands (Malvinas) | FK | 0.00 USD | 0.00 USD |
| Faroe Islands (Denmark) | FO | 300.00 DKK | 300.00 DKK |
| Fiji | FJ | 200.00 FJD | 200.00 FJD |
| Finland | FI | 150.00 EUR | 0.00 EUR |
| France | FR | 150.00 EUR | 0.00 EUR |
| French Guiana | GF | 150.00 EUR | 0.00 EUR |
| French Polynesia (Tahiti) | PF | 0.00 USD | 0.00 USD |
| French Southern Territories | TF | 0.00 USD | 0.00 USD |
| Gabon | GA | 10.00 USD | 10.00 USD |
| Gambia | GM | 100.00 USD | 100.00 USD |
| Georgia | GE | 300.00 GEL | 0.00 GEL |
| Germany | DE | 150.00 EUR | 0.00 EUR |
| Ghana | GH | 5.00 USD | 0.00 USD |
| Gibraltar | GI | 0.00 USD | 0.00 USD |
| Greece | GR | 150.00 EUR | 0.00 EUR |
| Greenland (Denmark) | GL | 80.00 DKK | 80.00 DKK |
| Grenada | GD | 20.00 XCD | 0.00 XCD |
| Guadeloupe | GP | 150.00 EUR | 0.00 EUR |
| Guam | GU | 0.00 USD | 0.00 USD |
| Guatemala | GT | 0.00 USD | 0.00 USD |
| Guernsey | GG | 0.00 EUR | 0.00 EUR |
| Guinea | GN | 15.00 USD | 15.00 USD |
| Guinea-Bissau | GW | 100.00 USD | 0.00 USD |
| Guyana | GY | 0.00 USD | 0.00 USD |
| Haiti | HT | 0.00 USD | 0.00 USD |
| Heard Island and McDonald Islands | HM | 0.00 USD | 0.00 USD |
| Honduras | HN | 0.00 USD | 0.00 USD |
| Hong Kong | HK | 0.00 USD | 0.00 USD |
| Hungary | HU | 150.00 EUR | 0.00 EUR |
| Iceland | IS | 0.00 ISK | 0.00 ISK |
| India | IN | 0.00 INR | 0.00 INR |
| Indonesia | ID | 3.00 USD | 0.00 USD |
| Iran | IR | 50.00 USD | 50.00 USD |
| Iraq | IQ | 0.00 USD | 0.00 USD |
| Ireland | IE | 150.00 EUR | 0.00 EUR |
| Isle of Man | IM | 135.00 GBP | 15.00 GBP |
| Israel | IL | 500.00 USD | 75.00 USD |
| Italy | IT | 150.00 EUR | 0.00 EUR |
| Ivory Coast | CI | 20.00 USD | 20.00 USD |
| Jamaica | JM | 50.00 USD | 0.00 USD |
| Japan | JP | 10000.00 JPY | 10000.00 JPY |
| Jersey | JE | 0.00 GBP | 0.00 GBP |
| Jordan | JO | 100.00 JOD | 0.00 JOD |
| Kazakhstan | KZ | 500.00 EUR | 500.00 EUR |
| Kenya | KE | 0.00 USD | 0.00 USD |
| Kiribati | KI | 0.00 USD | 0.00 USD |
| Korea, The Republic of | KR | 200.00 USD | 200.00 USD |
| Korea, Democratic People's Republic of | KP | 0.00 USD | 0.00 USD |
| Kuwait | KW | 100.00 USD | 0.00 USD |
| Kyrgyzstan | KG | 120.00 USD | 120.00 USD |
| Laos | LA | 0.00 LAK | 0.00 LAK |
| Latvia | LV | 150.00 EUR | 0.00 EUR |
| Lebanon | LB | 0.00 USD | 0.00 USD |
| Lesotho | LS | 0.00 USD | 0.00 USD |
| Liberia | LR | 0.00 USD | 0.00 USD |
| Libya | LY | 0.00 USD | 0.00 USD |
| Liechtenstein | LI | 0.00 CHF | 0.00 CHF |
| Lithuania | LT | 150.00 EUR | 0.00 EUR |
| Luxembourg | LU | 150.00 EUR | 0.00 EUR |
| Macau | MO | 0.00 MOP | 0.00 MOP |
| Macedonia | MK | 22.00 EUR | 22.00 EUR |
| Madagascar | MG | 20.00 USD | 20.00 USD |
| Malawi | MW | 0.00 MWK | 0.00 MWK |
| Malaysia | MY | 500.00 MYR | 0.00 MYR |
| Maldives | MV | 6000.00 MVR | 0.00 MVR |
| Mali | ML | 20.00 USD | 20.00 USD |
| Malta | MT | 150.00 EUR | 0.00 EUR |
| Marshall Islands | MH | 0.00 USD | 0.00 USD |
| Martinique | MQ | 150.00 EUR | 0.00 EUR |
| Mauritania | MR | 25.00 USD | 25.00 USD |
| Mauritius | MU | 500.00 MUR | 500.00 MUR |
| Mayotte | YT | 150.00 EUR | 0.00 EUR |
| Mexico | MX | 1000.00 USD | 50.00 USD |
| Micronesia, Federated States of | FM | 0.00 USD | 0.00 USD |
| Moldova | MD | 300.00 EUR | 300.00 EUR |
| Monaco | MC | 150.00 EUR | 22.00 EUR |
| Mongolia | MN | 0.00 MNT | 0.00 MNT |
| Montenegro | ME | 75.00 EUR | 0.00 EUR |
| Montserrat | MS | 0.00 USD | 0.00 USD |
| Morocco | MA | 30.00 USD | 30.00 USD |
| Mozambique | MZ | 30.00 USD | 30.00 USD |
| Myanmar | MM | 0.00 USD | 0.00 USD |
| Namibia | NaN | 0.00 USD | 0.00 USD |
| Nauru, Republic Of | NR | 0.00 USD | 0.00 USD |
| Nepal | NP | 0.00 NPR | 0.00 NPR |
| Netherlands | NL | 150.00 EUR | 0.00 EUR |
| New Caledonia | NC | 0.00 USD | 0.00 USD |
| New Zealand | NZ | 1000.00 NZD | 1000.00 NZD |
| Nicaragua | NI | 0.00 NIO | 0.00 NIO |
| Niger | NE | 20.00 USD | 0.00 USD |
| Nigeria | NG | 0.00 USD | 0.00 USD |
| Niue Island | NU | 0.00 USD | 0.00 USD |
| Norfolk Island | NF | 50.00 USD | 0.00 USD |
| Northern Mariana Islands | MP | 0.00 USD | 0.00 USD |
| Norway | NO | 350.00 NOK | 350.00 NOK |
| Oman | OM | 0.00 USD | 0.00 USD |
| Pakistan | PK | 0.00 USD | 0.00 USD |
| Palau | PW | 0.00 USD | 0.00 USD |
| Palestine | PS | 0.00 EGP | 0.00 EGP |
| Panama | PA | 100.00 PAB | 100.00 PAB |
| Papua New Guinea | PG | 25.00 PGK | 25.00 PGK |
| Paraguay | PY | 20.00 USD | 20.00 USD |
| Peru | PE | 200.00 USD | 200.00 USD |
| Philippines | PH | 10000.00 PHP | 10000.00 PHP |
| Pitcairn | PN | 0.00 USD | 0.00 USD |
| Poland | PL | 150.00 EUR | 0.00 EUR |
| Portugal | PT | 150.00 EUR | 0.00 EUR |
| Puerto Rico | PR | 800.00 USD | 0.00 USD |
| Qatar | QA | 0.00 QAR | 0.00 QAR |
| Reunion | RE | 150.00 EUR | 22.00 EUR |
| Romania | RO | 150.00 EUR | 0.00 EUR |
| Russia | RU | 200.00 EUR | 200.00 EUR |
| Rwanda | RW | 0.00 USD | 0.00 USD |
| St. Barthelemy | BL | 0.00 EUR | 0.00 EUR |
| Saint Helena | SH | 0.00 USD | 0.00 USD |
| St. Kitts and Nevis | KN | 0.00 USD | 0.00 USD |
| St. Lucia | LC | 0.00 USD | 0.00 USD |
| St. Maarten | MF | 100.00 USD | 0.00 USD |
| Saint Pierre and Miquelon | PM | 0.00 USD | 0.00 USD |
| St. Vincent | VC | 0.00 XCD | 0.00 XCD |
| Samoa | WS | 0.00 SDG | 0.00 SDG |
| San Marino | SM | 22.00 EUR | 0.00 EUR |
| Sao Tome & Principe | ST | 0.00 USD | 0.00 USD |
| Saudi Arabia | SA | 1000.00 SAR | 0.00 USD |
| Senegal | SN | 30.00 USD | 0.00 USD |
| Serbia | RS | 0.00 RSD | 0.00 RSD |
| Seychelles | SC | 0.00 SCR | 0.00 SCR |
| Sierra Leone | SL | 0.00 USD | 0.00 USD |
| Singapore | SG | 400.00 SGD | 400.00 SGD |
| Slovakia | SK | 150.00 EUR | 0.00 EUR |
| Slovenia | SI | 150.00 EUR | 0.00 EUR |
| Solomon Islands | SB | 0.00 USD | 0.00 USD |
| Somalia | SO | 0.00 USD | 0.00 USD |
| South Africa | ZA | 0.00 ZAR | 0.00 ZAR |
| South Sudan | SS | 0.00 USD | 0.00 USD |
| Spain | ES | 150.00 EUR | 0.00 EUR |
| Sri Lanka | LK | 0.00 LKR | 0.00 LKR |
| Sudan | SD | 0.00 USD | 0.00 USD |
| Suriname | SR | 0.00 XCD | 0.00 XCD |
| Svaldbard | SJ | 0.00 USD | 0.00 USD |
| Swaziland | SZ | 0.00 USD | 0.00 USD |
| Sweden | SE | 150.00 EUR | 0.00 EUR |
| Switzerland | CH | 0.00 CHF | 0.00 CHF |
| Syria | SY | 50.00 SYP | 0.00 SYP |
| Taiwan | TW | 2000.00 TWD | 2000.00 TWD |
| Tajikistan | TJ | 0.00 USD | 0.00 USD |
| Tanzania | TZ | 0.00 TZS | 0.00 TZS |
| Thailand | TH | 1500.00 THB | 1500.00 THB |
| Timor-Leste | TL | 0.00 USD | 0.00 USD |
| Togo | TG | 400.00 USD | 400.00 USD |
| Tokelau | TK | 0.00 USD | 0.00 USD |
| Tonga | TO | 0.00 USD | 0.00 USD |
| Trinidad and Tobago | TT | 0.00 TTD | 0.00 TTD |
| Turkey | TR | 0.00 EUR | 0.00 EUR |
| Turkmenistan | TM | 0.00 USD | 0.00 USD |
| Turks and Caicos Islands | TC | 0.00 USD | 0.00 USD |
| Tunisia | TN | 0.00 TND | 0.00 TND |
| Tuvalu | TV | 0.00 USD | 0.00 USD |
| Uganda | UG | 0.00 USD | 0.00 USD |
| Ukraine | UA | 150.00 EUR | 0.00 EUR |
| United Arab Emirates | AE | 1000.00 AED | 0.00 AED |
| United Kingdom | GB | 135.00 GBP | 0.00 GBP |
| United States | US | 800.00 USD | 800.00 USD |
| United States Minor Outlying Islands | UM | 0.00 USD | 0.00 USD |
| Uruguay | UY | 1.00 USD | 1.00 USD |
| Uzbekistan | UZ | 1000.00 USD | 1000.00 USD |
| Vanuatu | VU | 0.00 USD | 0.00 USD |
| Vatican City | VA | 0.00 EUR | 0.00 EUR |
| Venezuela | VE | 100.00 USD | 100.00 USD |
| Vietnam | VN | 1000000.00 VND | 0.00 VND |
| Virgin Islands (British) | VG | 0.00 USD | 0.00 USD |
| Virgin Islands (U.S.) | VI | 0.00 USD | 0.00 USD |
| Wallis and Futuna | WF | 200.00 XPF | 0.00 XPF |
| Western Sahara | EH | 0.00 USD | 0.00 USD |
| Yemen | YE | 0.00 YER | 0.00 YER |
| Zambia | ZM | 50.00 USD | 50.00 USD |
| Zimbabwe | ZW | 10.00 USD | 10.00 USD |