The Nigeria Customs Service Board has approved a formal de-minimis threshold of “$300” for low-value consignments imported via express shipments and passenger baggage.
The board said the move is intended to “simplify clearance, boost e-commerce and reduce delays at ports and entry points.”
According to a statement issued on Sunday by the National Public Relations Officer for the Comptroller-General of Customs, Abdullahi Maiwada, the decision was made at the board’s 63rd meeting on September 2 and takes effect on Monday, September 8, 2025.
Under the new rule, goods valued at “$300 or less,” provided they are not “prohibited or restricted items,” will be “exempt from customs duties and related taxes.”
The exemption will apply to “low-value imports, e-commerce consignments and passenger baggage” but is limited to “four importations per person per year.”
Customs said, “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 statement added, “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 Faciitation Agreement and the World Customs Organisation (WCO) Revised Kyoto Convention.”
To guard against abuse, the Service said that “strict enforcement measures will apply to anyone who manipulates invoices or seeks to evade duties.”
The statement also added, “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.”
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