Customs Approves $300 Duty-Free Threshold for Imports

The Nigeria Customs Service Board has approved a formal de-minimis threshold of $300 for low-value consignments imported through express shipments and passenger baggage.

The board said the measure, which takes effect on Monday, September 8, 2025, is aimed at simplifying clearance processes, boosting e-commerce and reducing 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 reached at the board’s 63rd regular meeting on September 2.

Under the new policy, goods valued at \$300 or less provided they are not on the list of prohibited or restricted items will be exempt from customs duties and related taxes. The waiver, however, 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,” the statement explained.

The Service said the \$300 threshold was benchmarked against international standards after a review of similar practices worldwide. It noted that the policy aligns with provisions of the Nigeria Customs Service Act, 2023, the World Trade Organisation’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention.

To prevent abuse, Customs warned that anyone caught manipulating invoices or attempting to evade duties would face penalties, including forfeiture, arrest and other sanctions under the law. It also announced plans to establish multi-channel helpdesks to guide stakeholders 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 Service added.

In a related development, the board announced disciplinary measures against some officers accused of misconduct in viral social-media videos.

It said two officers had been demoted to the next lower rank and directed to undergo mandatory medical re-evaluation to determine their fitness to remain in service. Two other officers were reinstated after their cases were reconsidered.

Customs reiterated its zero-tolerance stance against the abuse of banned substances and other unethical behaviour, stressing its commitment to accountability and integrity within the Service.

This development comes a week after the Nigerian Postal Service introduced a mandatory $80 prepaid customs duty on all non-document postal items destined for the United States, following a U.S. executive order suspending global de-minimis exemptions for postal shipments.