Customs Approve $300 As Threshold For Duty-free Imports

The Nigeria Customs Service (NCS) has said that low-value consignment imported through express shipments or by passenger baggage valued at $300 or less will be exempted from import duties and taxes.

The NCS Board approved a De Minimis Threshold Value for low-value consignment imported through express shipments or by passenger baggage.

According to a statement issued by Abdullahi Maiwada, the customs spokesman, the new approval takes effect on Monday, September 8th, 2025. The approval was given at the 63rd regular meeting of the board last week.

He said the decision aligns with best global practices, which aim to simplify clearance processes for low-value consignments, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travellers.

De Minimis threshold is the value below which imported goods are exempted from payment of customs duties and related taxes established by the national legislation. After a comprehensive review of similar practices across continents, the board approved $300 as Nigeria’s official De Minimis threshold. The exemption will apply to low-value imports, e-commerce consignments, and passenger baggage.

The threshold, which is restricted to four importations per annum, aligns with Section 5(c & d), Section 158 subsections (5 & 6), and other relevant provisions of the Nigeria Customs Service Act, 2023, as well as international instruments, including the World Trade Organisation (WTO) Trade Facilitation Agreement and the World Customs Organisation (WCO) Revised Kyoto Convention.

Under the new regulation, goods valued at $300 or less will be exempted from import duties and taxes, provided they are not prohibited or restricted items. Similarly, passenger merchandise in baggage not exceeding the same value will also be exempted.

The framework further ensures immediate release and clearance of eligible consignments without post-release documentation, while also mandating strict enforcement measures against stakeholders who attempt to manipulate invoices or evade duty obligations.

Noncompliance penalties include forfeiture, arrest, and other sanctions stipulated in the NCS Act, 2023.

To support the smooth implementation of the De Minimis regulation, the Nigeria Customs Service said it will establish multi-channel helpdesk platforms. These dedicated channels are designed to serve as direct points of engagement for stakeholders, providing timely guidance on compliance requirements, addressing inquiries, and resolving complaints that may arise during implementation.

“This initiative is expected to stimulate cross-border e-commerce, minimise clearance delays, and further consolidate Nigeria’s position as a regional leader in trade facilitation,” Maiwada stated.

In addition to policy matters, the board deliberated extensively on disciplinary cases presented during the session, following viral videos recently circulated on social media showing acts of misconduct by some officers.

Maiwada said two officers were demoted for inappropriate behaviour. “After careful review, the board approved the demotion of two officers to the next lower rank, while also granting reinstatement to two officers whose cases were favourably reconsidered,” he stated.

In addition to their demotion, the two sanctioned officers must undergo a mandatory medical re-evaluation by a medical board to determine their fitness to remain in the service and serve as a deterrent to other officers.

The board issued a stern warning to all officers against the abuse of banned substances and other forms of unethical behaviour, stressing that such conduct will not be tolerated under any circumstances.

The service remains firmly committed to accountability, discipline, and integrity in discharging its statutory mandate. Through its impactful reforms, transparent processes, and strict enforcement of ethical standards, the NCS will continue to strengthen public trust and ensure that its personnel reflect the values of service, fairness, and national responsibility.