Event 23 Oct. 2024
Counsel Mohannad El Murtadi Suleiman to Speak at the 2nd Annual Africa Arbitration Day in New York
more
Podcast 14 Oct. 2024
Curtis Law in London
Event 18 Aug. 2023
Partner Borzu Sabahi Speaks at FDI Moot Shenzhen
News 25 Jul. 2023
Partner Eric Gilioli Ranked in Top 10 Influential Energy & Natural Resources Lawyers in Kazakhstan in Business Today
News 09 Apr. 2024
Curtis Announces New Partners and Counsels Across Offices in Spring 2024
Client Alert 28 Dec. 2023
U.S. to Impose Secondary Sanctions on Non-U.S. Banks For Financing Russia’s Defense Industry
News 28 Aug. 2024
Curtis Recognized for Excellence in Arbitration in Chambers Latin America Guide 2025
Event 22 Aug. 2023
Partner Dr. Claudia Frutos-Peterson to Speak at Arbitration and ADR Commission of the ICC Mexico
News 08 Oct. 2024
Curtis Boosts London Finance and Corporate Capability with Appointment of Partner Christopher Harrison
News 15 Aug. 2023
Legal Reader Publishes Article on Dr. Majed Alotaibi’s Arrival as Senior Counsel in Curtis’ Riyadh Office
News 24 Aug. 2023
Curtis Attorneys Quoted in CoinDesk on FTX Founder Sam Bankman-Fried’s Strategy Ahead of His Criminal Trial
Client Alert 10 Jul. 2024
EU Adopts New Restrictive Measures Against Belarus
Client Alert 26 Jun. 2024
The EU Adopts its 14th Sanctions Package Against Russia
news
Curtis International Arbitration Attorneys Recommended by Lexology Index Arbitration Report 2025
event
Simon Batifort Speaks at 47th Meeting of the International Energy Charter Industry Advisory Panel in Brussels
International Trade
De minimis non curat lex is a Latin phrase that means “the law cares not for small things.” A de minimis value in the context of international trade is one that is so small it does not attract the imposition of duty or tax. In other words, the value of the item is so low that it’s not worth the time and effort to determine its real value.
The de minimis rule in international trade law can refer to a few things. First, it can refer to the fact that items below a certain value do not attract taxes or customs duties. Second, it can refer to a rule regarding the determination of the country of origin of a good. Items made with an amount of material from a specific country that is below the de minimis level (often 7% of the item as a whole) will not be defined as originating from that country.
De minimis refers to the Latin phrase De minimis non curat Lex, which means that “the law cares not for small things.” In the international trade context, this translates to the fact that countries have fixed a value below which they will not attempt to affix a dollar amount to a good or product for the purpose of charging tax or duty. It is simply not worth the government’s time and effort.
Daniel Porter
Partner
ITC Injury Proceedings
WTO and International Trade Dispute Settlement
Trade Remedy Practice
Economic Sanctions
Washington, D.C.
+1 202 452 7373
Beijing
+86 10 8564 6200
Brussels
+32 2 313 37 31
Geneva
+41 22 718 3500
We use cookies on our website to enhance your browsing experience, match your interests and assess our website performance. We do not share information with any third-party for marketing purposes. Please view our privacy policy to learn more about the use of cookies on our website. By continuing to browse our website, you consent to our use of cookies.