The Nigeria Customs Service Board (NCSB) has approved a de minimis threshold of $300 for low-value consignments imported through express shipments or passenger baggage.
De minimis refers to the minimum value of goods below which no customs duties or taxes are charged during importation.
Announcing the decision in a statement on Sunday, Abdullahi Maiwada, spokesperson of the NCS, said the approval was given at the board’s 63rd regular meeting held on September 2, chaired by Wale Edun, minister of finance and coordinating minister of the economy.
The policy, which takes effect on September 8, is in line with global standards designed to simplify clearance procedures, boost trade facilitation, and provide clarity for e-commerce operators and travellers.
“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 statement read.
The NCS explained that the threshold — restricted to four importations per year — is backed by provisions of the Nigeria Customs Service Act, 2023, as well as international instruments such as the World Trade Organisation (WTO) Trade Facilitation Agreement and the World Customs Organisation (WCO) Revised Kyoto Convention.
Under the new regulation, goods valued at $300 or less will be exempted from duties and taxes, provided they are not prohibited or restricted. Passenger merchandise within the same value limit will also qualify for exemption.
To ensure smooth implementation, the NCS said it will establish multi-channel helpdesks for stakeholder engagement, compliance guidance, inquiries, and complaints resolution.
However, Maiwada warned that strict enforcement measures will apply against those who attempt to manipulate invoices or evade obligations. Penalties include forfeiture, arrest, and other sanctions under the NCS Act, 2023.
The service believes the initiative will stimulate cross-border e-commerce, reduce clearance delays, and strengthen Nigeria’s standing as a regional trade hub.