The Nigeria Customs Service Board (NCSB) has announced a new policy exempting imports valued at $300 or less from customs duties and taxes, effective September 8, 2025.
The decision was disclosed in a statement by Abdullahi Maiwada, Public Relations Officer of the Nigeria Customs Service (NCS), following the board’s 63rd regular meeting held on September 2, chaired by the Minister of Finance and Coordinating Minister of the Economy, Wale Edun.
The policy introduces a de minimis threshold of $300 for low-value consignments imported through express shipments or passenger baggage, a move aimed at simplifying clearance processes, boosting cross-border e-commerce, and easing travel for passengers carrying low-value goods.
“After a comprehensive review of similar practices across continents, the Board approved $300 as Nigeria’s official De Minimis threshold,” the statement read. “This exemption will apply to low-value imports, e-commerce consignments, and passenger baggage.”
The framework limits the exemption to four importations per year per individual, in line with the Nigeria Customs Service Act 2023 and international standards, including the World Trade Organisation’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention.
Goods worth $300 or less will now be cleared immediately without post-release documentation, provided they are not listed among Nigeria’s prohibited or restricted items.
However, the Customs Service cautioned against abuse of the policy, warning that attempts to manipulate invoices or evade duties would attract penalties, including forfeiture of goods, arrest, and prosecution under the NCS Act.
To support smooth implementation, the agency will establish multi-channel helpdesks to guide stakeholders, handle inquiries, and address compliance issues.
The initiative is expected to cut clearance delays, encourage trade facilitation, and strengthen Nigeria’s role as a regional hub for e-commerce and logistics.
