de minimis

[duh min-uh-mis, dey]

1. pertaining to minimal or trivial things; small, minor, or insignificant; negligible.

   De minimis gifts to employees are not subject to taxation.

Word History and Origins

Origin of de minimis¹

First recorded in 1945–50

Example Sentences

Experts say the ripple effects are being felt across the supply chain, even on businesses, like Mizuba, that were not bringing in shipments using the $800 exemption from tariffs, known as de minimis.

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Temu, another low-cost online retailer that previously relied on de minimis, states on its website that for its customers, there are “no import charges for all local warehouse items and no extra charges upon delivery.”

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De minimis, which is Latin for something of little importance, dates to 1938 when Congress passed the exception to boost trade and save the time of inspecting and calculating taxes on every package.

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De minimis used to allow goods valued at less than $800 to enter the country duty-free.

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Known as the de minimis exemption, the rule allowed importers to avoid tariffs on orders valued at less than $800.

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When To Use

What does de minimis mean?

De minimis means so small or inconsequential as to not be worthy of attention.De minimis is typically used in a legal context in regard to things that are not important or significant enough to be bound by rules or regulations. It is often used in phrases like de minimis rule or de minimis exemption. Like many other technical legal terms, de minimis comes from Latin.Example: Amounts that low are considered de minimis, so they don’t need to be reported as taxable income.