The Nigeria Customs Service Board (NCSB) has approved a $300 De Minimis Threshold Value for low-value consignments imported through express shipments and passenger baggage, marking a major reform in Nigeria’s trade facilitation framework.
The decision was reached at the board’s 63rd regular meeting held on September 2, 2025, under the chairmanship of Mr. Wale Edun, Minister of Finance and Coordinating Minister of the Economy. The new threshold takes effect from Monday, September 8, 2025.
According to a statement by Abdullahi Maiwada, Assistant Comptroller of Customs and National Public Relations Officer, the new threshold aims to simplify clearance processes, encourage e-commerce growth, and bring Nigeria in line with global best practices.
“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,” Maiwada said.
He explained that the policy is limited to four importations per annum and is anchored on the Nigeria Customs Service Act, 2023, as well as global instruments such as the WTO Trade Facilitation Agreement and the WCO Revised Kyoto Convention.
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. Eligible consignments will be cleared immediately, without the need for post-release documentation.
However, the NCS warned that there will be strict penalties for noncompliance, including forfeiture of goods, arrest, and sanctions for stakeholders who manipulate invoices or attempt to evade duty obligations.
To aid smooth implementation, the Customs Service will launch a multi-channel helpdesk platform to engage directly with importers, logistics providers, and travellers, providing guidance, answering inquiries, and resolving complaints in real time.
Beyond policy reforms, the board addressed recent cases of misconduct by some officers, following viral videos on social media.
Maiwada confirmed that two officers were demoted to the next lower rank and will undergo a mandatory medical re-evaluation to determine their fitness to remain in service. Two others were reinstated after their cases were favourably reviewed.
“The Board further issued a stern warning to all officers against the abuse of banned substances and other forms of unethical behaviour, stressing that such conduct will not be tolerated under any circumstances,” the statement added.
The NCS reaffirmed its commitment to accountability, transparency, and discipline, pledging to continue reforms that strengthen public trust and ensure officers reflect the values of fairness and national responsibility.
