This article examines
the evolution and current challenges of de minimis thresholds worldwide,
particularly in the context of rapid e-commerce growth. Originally designed as
administrative tools to exempt low-value shipments from customs duties and
procedures, these thresholds now face unprecedented pressure resulting from the
expansion of digital commerce. The analysis traces the historical development
of de minimis regimes across major jurisdictions, evaluates recent reforms
driven by e-commerce disruption, and explores the integration of thresholds
into non-fiscal legislation addressing environmental and social concerns. Key
findings indicate a global shift from fixed monetary thresholds toward
risk-based, technologyenabled systems. The article concludes with policy
recommendations emphasizing international harmonization, technological
innovation, and adaptive regulatory frameworks to balance trade facilitation
with revenue protection, consumer safety, and fair competition in the digital
economy