The Nigeria Customs Service Board has officially approved a new De-minimis threshold of $300 for low-value goods imported into the country.
According to a statement issued on Sunday by the National Public Relations Officer for Comptroller-General of Customs, Abdullahi Maiwada, this new rule, which was decided upon at the board’s 63rd regular meeting on September 2, 2025, and will take effect on September 8, 2025, aims to simplify the clearance process, reduce delays at ports, and boost e-commerce.
Under the new policy, consignments valued at $300 or less will be exempt from customs duties and related taxes, provided they are not prohibited or restricted items.
“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,” Customs said.
“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.”
The exemption is applicable to low-value imports, e-commerce shipments, and passenger baggage, but is limited to four importations per person per year to prevent abuse.
The Customs Service stated that it will implement strict measures, including forfeiture and arrest, to penalize anyone who attempts to manipulate invoices or evade duties.
In addition to this trade facilitation initiative, the Customs board also announced that it had reviewed disciplinary cases, resulting in the demotion of two officers for misconduct and the reinstatement of two others.
