- Instruction No. 004 MEF dated July 24th, 2012 on customs procedure for De Minimis (This instruction is compliant with Instruction No. 007 MEF dated December 29th, 2009 on export-import of goods in small quantity management)
- Goods are considered De Minimis when the exportation or importation of the goods is in form of express consignment, non-commercial import, and/or similar forms with FOB value not exceeding 50 USD.
- De Minimis goods are exempted from duties and taxes.
- Consignee or the representative shall lodge summary customs declaration and attach various supporting documents such as commercial invoice, packing list, VAT certificate, transport documents, and other related documents if applicable.
- Certain number of goods that are temporarily not subject to De Minimis includes goods in list of prohibited and restricted goods stated in the Sub-degree 209 ANK.BK dated December 21st, 2007 with the absolute prohibition treatment and sensitive goods and goods which can potentially affect public order and security such weapons, explosives, military equipment, drug, drug compositions, and other hazardous goods.