In a fresh move aimed at boosting trade and simplifying cross-border transactions, the Nigeria Customs Service Board has approved a new policy establishing a duty free threshold for low value imports.
The decision, which takes effect on Monday, 8th September 2025, introduces a De Minimis threshold value of $300, below which imported goods will be exempt from customs duties and taxes.
Abdullahi Maiwada, National Public Relations Officer for the Comptroller General of Customs, made this known in a statement, nothing that the decision underscores the agency’s dual focus on facilitating legitimate trade while maintaining rigorous standards of officer conduct.
The measure, approved during the Board’s 63rd regular meeting chaired by the Honourable Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun, is designed to align Nigeria with global best practices in trade facilitation.
It specifically applies to low-value consignments imported through express shipments or carried as passenger baggage, providing long-awaited clarity for e-commerce stakeholders and travellers alike.
By definition, “the 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 reviewing international standards, the Board settled on $300 as Nigeria’s official threshold.
This exemption will apply to e-commerce consignments and passenger baggage, though it is restricted to four importations per person annually. The policy framework draws authority from the Nigeria Customs Service Act, 2023, as well as international agreements including the World Trade Organisation Trade Facilitation Agreement.
Under the new regulations, goods valued at or below $300 will be exempt from import duties and taxes, provided they are not prohibited or restricted items. The framework ensures “immediate release and clearance of eligible consignments without post-release documentation,” significantly streamlining the process for small packages.
However, the Board also issued a stern warning against abuse, mandating “strict enforcement measures against stakeholders who attempt to manipulate invoices or evade duty obligations.” Penalties for non-compliance include forfeiture, arrest, and other sanctions under the Customs Act.
To support implementation, the Nigeria Customs Service will establish multi-channel helpdesk platforms to serve as “direct points of engagement for stakeholders, providing timely guidance on compliance requirements, addressing inquiries, and resolving complaints.” This initiative is expected to stimulate cross-border e-commerce, reduce clearance delays, and strengthen Nigeria’s position as a regional trade leader.
In a related development, the Board addressed recent disciplinary matters, approving the demotion of two officers to lower ranks following viral videos showing misconduct. The sanctioned officers must undergo “mandatory medical re-evaluation by a medical board to determine their fitness to remain in the service.” Conversely, two other officers were reinstated after favourable reconsideration of their cases.
The Board issued a “stern warning to all officers against the abuse of banned substances and other forms of unethical behaviour,” emphasising that such conduct “will not be tolerated under any circumstances.” The Service reaffirmed its commitment to “accountability, discipline, and integrity in discharging its statutory mandate,” vowing to continue strengthening public trust through transparent processes and strict ethical enforcement.
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