Which of the following is not a characteristic of the De minimus rule?

The De minimus rule is a concept used in customs regulations that allows for the exclusion of low-value items from certain compliance requirements, such as tariff duties and reporting. Understanding the nature of this rule clarifies why the chosen answer is indeed correct.

The De minimus rule is designed to facilitate trade and reduce the burden on customs systems by allowing small, low-value shipments to be exempt from full compliance. This means that it does not apply to high-value items, as compliance for these items generally necessitates stricter adherence to customs regulations and more detailed documentation. Thus, the notion that the rule applies specifically to high-value items is incorrect, reinforcing the idea that items eligible for De minimus treatment are typically of low value, which aligns with the rule's purpose of simplifying processes for minor transactions.

In contrast, the other options touch on characteristics that accurately reflect the nature of the De minimus rule. For instance, it disregards minor articles in classification, it simplifies tariff compliance by lessening the regulatory load on low-value items, and it follows a percentage threshold to determine eligibility based on the value of goods. Together, these aspects highlight the De minimus rule's function in streamlining customs processes for trivial shipments, while also indicating that high-value items do