de minimis rule 是美国出口管制制度中的最小比例原则。

根据美国《出口管制条例》（Export Administration Regulations）第734节的规定，最小比例原则（de minimis rule）适用于非美国产的物项（non-U.S.-made item），当该非美国产物项所含美国原产的受管制成分以及该成分的美元价值占该物项总美元价值的比例低于《出口管制条例》- 第734节中所规定的比例时，该非美国产物项不受《出口管制条例》管制。

具体可参考英文释义：

The de minimis rule is used by the IRS to determine if a benefit provided to an employee is excluded from taxable income because the value is so small and the practice so infrequent that accounting for the value of the benefit is unreasonable or impractical. Examples of de minimis benefits include employer-provided snacks, small holiday gifts, flowers and occasional entertainment tickets. Cash or cash equivalent items such as gift cards, no matter how little, are never excludable as a de minimis benefit, except for occasional meal money or transportation fare provided to an employee working unusual or extended overtime hours.