The Nigeria Customs Service Board has officially approved a $300 de minimis threshold for low-value consignments entering the country via express shipments and passenger baggage. The new policy, which takes effect from Monday, September 8, 2025, was ratified during the Board’s 63rd regular meeting held on September 2, 2025.
According to the National Public Relations Officer, Abdullahi Maiwada, the measure is designed to simplify import processes, reduce clearance delays at ports and border points, and support the growth of cross-border e-commerce.
Key Highlights of the New Policy:
- Threshold: Goods valued at $300 or less will be exempt from customs duties and related taxes, provided they are not classified as prohibited or restricted.
- Scope: The exemption covers:
- Low-value imports
- E-commerce consignments
- Passenger baggage
- Frequency Limit: The exemption is restricted to four (4) importations per individual per year.
- Legal Basis: The policy is grounded in the Nigeria Customs Service Act, 2023, particularly Sections 5(c & d) and 158(5 & 6), and aligns with global standards including the WTO Trade Facilitation Agreement and the WCO Revised Kyoto Convention.
The Customs Service emphasized that the initiative is part of broader reforms aimed at improving Nigeria’s trade facilitation environment and positioning the country as a regional hub for e-commerce logistics.
Compliance and Enforcement
To prevent abuse, strict monitoring and enforcement mechanisms will be applied. Any attempt to manipulate invoices, understate values, or evade duties may result in:
- Seizure of goods
- Legal sanctions
- Arrest and prosecution under relevant provisions of the NCS Act, 2023
The Service has also announced the establishment of multi-channel helpdesk platforms to assist stakeholders, handle inquiries, and resolve complaints during implementation.
Additional Update: Officer Disciplinary Actions
In a separate development, the Board reviewed internal disciplinary matters and:
- Demoted two officers over misconduct identified in viral videos, pending mandatory medical re-evaluation.
- Reinstated two officers whose cases were reconsidered favorably.
The Board reiterated its zero-tolerance policy on misconduct, banned substance abuse, and unethical behavior within the Service.
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