Article published in Global Trade and Customs Journal Volume 21, Issue 1(2026), pp. 53 – 61. Co-authored with Walter Van der Meiren.

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