Customs Approves $300 Duty-Free Threshold for Low-Value Imports
The Nigeria Customs Service (NCS) has announced a new duty-free threshold of $300 for low-value consignments, a move it says will simplify cargo clearance, boost e-commerce, and reduce congestion at ports and entry points.
According to a statement by the National Public Relations Officer for the Comptroller-General of Customs, Abdullahi Maiwada, the decision was ratified during the 63rd regular meeting of the NCS Board held on September 2, 2025, and will officially take effect from Monday, September 8.
Under the new policy, imported goods valued at \$300 or less—provided they are not prohibited or restricted—will no longer attract customs duties or related taxes. The waiver applies to low-value imports, e-commerce consignments, and passenger baggage, but is capped at four importations per individual per year.
“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,” the Customs Service explained.
“After a comprehensive review of similar practices across continents, the Board approved \$300 as Nigeria’s official De Minimis threshold. This 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.”
To prevent exploitation of the policy, the Service stressed that enforcement will be strict. Manipulating invoices or attempting to evade duties will attract stiff penalties, including forfeiture of goods, arrest, and other sanctions under the NCS Act, 2023.
As part of its rollout plan, Customs said it will establish multi-channel helpdesks to guide traders, respond to inquiries, and swiftly resolve complaints. The agency expressed optimism that the policy will “stimulate cross-border e-commerce, minimise clearance delays, and further consolidate Nigeria’s position as a regional leader in trade facilitation.”
Meanwhile, in a separate development, the Board reviewed disciplinary cases involving officers accused of misconduct, some of which had gone viral on social media.
“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.
“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 statement declared.
The Service issued a stern warning to its personnel against the abuse of banned substances and unethical behaviour, reaffirming its commitment to accountability and discipline.
This development comes barely a week after the Nigerian Postal Service (NIPOST) began enforcing higher charges on parcels bound for the United States. Under the new regime, all non-document postal items attract a mandatory prepaid customs duty of \$80 (or its naira equivalent), following a U.S. Executive Order suspending de minimis exemptions for postal shipments worldwide.
