de minimis

listen to the pronunciation of de minimis
English - English
beneath judicial notice
Concerning things that are so minor as to be negligible, trivial or trifling. Often used to describe exemptions in government rules and regulations

The de minimis rules on import duty mean that alcohol for personal consumption is exempt from any charge.

(Latin) "of minimal things", "of minimum importance", something or a difference that is so small or tiny that law will not consider it; law has no interest in trivial matters
The full expression is de minimis non curat lex This is a Latin phrase which means "the law does not care about very small matters" It can be used to describe a component part of a wider transaction, where it is in itself insignificant or immaterial to the transaction as a whole, and will have no legal relevance or bearing on the end result
the value of a benefit that is so minimal that accounting for its cost would be unreasonable or administratively impractical Some employee benefits, which would otherwise be taxable can be given to employees on a tax-free basis for this reason dental health maintenance organization - an HMO that provides dental care only
Trifling or insignificant matters, with which a court will not concern itself
an abbreviation of a longer Latin phrase "de minimis non curat lex" which literally means the law is not concerned with trivial matters The phrase is generally used as a way of categorizing that which is not worth litigating over
de minimis
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