Up to what value can the simplified courier declaration be used, and is there a VAT de minimis for commercial shipments?

Commercial guides put the ceiling for the simplified courier declaration authorized by the tax authority (SAT) for express delivery companies at US$1,000 CIF. In practice there is no VAT de minimis for commercial shipments: almost every commercial shipment pays 12% VAT with no minimum exempt amount (a commercial-guide claim). Courier enforcement tightened with the SAT-CLADEC agreement; one documented case showed goods declared at US$700 with a real value of US$9,200.40.