The Nigeria Customs Service (NCS) today begins the implementation of exemption of goods and passenger baggage not exceeding $300 from import duty and taxes.
The spokesperson for the Service, Mr Abdullahi Maiwada, disclosed this in a statement on Sunday.
He said the exemption followed the new de minimis threshold value for low-value consignments imported through express shipments or passenger baggage regulations approved by the Nigeria Customs Service Board (NCSB) and established by the national legislation.
Maiwada added that the approval was granted at the 63rd regular meeting of the NCSB held on September 2, 2025 and chaired by the minister of finance and coordinating minister of the economy, Mr Wale Edun.
He further stated that the new regulation aligns with the best global practices to simplify clearance processes for low-value consignments, enhance trade facilitation and provide clarity for e-commerce stakeholders and travellers.
After a comprehensive review of similar practices across continents, he said the board approved $300 as Nigeria’s official de minimis threshold.
The exemption will apply to low-value imports, e-commerce consignments, and passenger baggage.
The exemption will apply to low-value imports, e-commerce consignments and passenger baggage but is limited to four importations per person per year.
“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 statement said.
Under the new regulation, goods valued at $300 or less will be exempted from import duties and taxes, provided they are not prohibited or restricted items.
Similarly, passenger merchandise in baggage not exceeding the same value shall also be exempted.
The framework further ensures immediate release and clearance of eligible consignments without post-release documentation, while also mandating strict enforcement measures against stakeholders who attempt to manipulate invoices or evade duty obligations.
To forestall abuse, the Service said strict enforcement measures will apply to anyone who manipulates invoices or seeks to evade duties.
Penalties may include forfeiture, arrest and other sanctions under the NCS Act, 2023.
The Service also pledged to set up multi-channel helpdesk platforms to guide stakeholders, address inquiries and resolve complaints during implementation.
“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,” the statement added.
