As Measure 3.1.5 of the Pacific Regional E-commerce Strategy and Roadmap points out, the preparation, submission, processing and storing of trade documents related to the payment of customs duty is a costly process, both for industries and governments. Where the value of goods is small, like in many B2C E-commerce transactions, administrative costs may be higher than the duties collected.
By exempting small value goods from duties, de minimis values save money to the government, and promote E-commerce. Harmonizing de minimis values to an agreed amount would level the playing field and increase predictability of cross-border E-commerce.