The Nigeria Customs Service Board (NCSB) has officially set $300 as the country’s De Minimis threshold, exempting imported goods below this value from customs duties and related taxes.
The decision, effective Monday, September 8, 2025, was approved at the Board’s 63rd regular meeting on Tuesday, September 2, 2025, chaired by the Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.
According to the Board, the move aligns with international best practices aimed at simplifying clearance processes for low-value consignments, facilitating trade, and providing clarity for e-commerce stakeholders and travellers.
The De Minimis threshold refers to the value below which imported goods are exempt from duties and taxes under national legislation. Under the new regulation, consignments valued at $300 or less are exempt, provided they are not on Nigeria’s list of prohibited or restricted items.
The policy applies to express shipments and passenger baggage, with a cap of four importations per year. Officials noted that the decision follows a review of global practices and complies with the World Trade Organisation’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention.
“This initiative is designed to reduce delays, simplify clearance, and provide transparency for importers, e-commerce stakeholders, and travellers,” the Board said. It also announced the launch of multi-channel helpdesk platforms to guide stakeholders on compliance, answer inquiries, and resolve complaints.
The exemption is expected to boost cross-border trade, support small businesses, and position Nigeria as a regional e-commerce hub. With millions of Nigerians increasingly shopping online, the measure is aimed at lowering costs for consumers and traders.
In addition to the policy update, the Board addressed disciplinary cases involving officers caught in viral videos engaging in misconduct. Two officers were demoted and required to undergo medical re-evaluation, while two others were reinstated after review.
The Board issued a stern warning against substance abuse and unethical behaviour, emphasizing that such conduct undermines public trust and will not be tolerated. Offenders may face dismissal, arrest, or forfeiture of goods under the Nigeria Customs Service Act, 2023.
“The Service remains committed to accountability, discipline, and integrity, with reforms central to strengthening public confidence and improving Nigeria’s trade environment,” the Board concluded.
