The Nigeria Customs Service Board has approved a De Minimis Threshold Value below $300 for low-value consignment imported through express shipments or by passenger baggage.
This decision, which took effect from Monday, 8th September 2025, aligns with the best global practices that aim to simplify clearance processes for low-value consignments, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travelers.
The decision was made at the Board’s 63rd regular meeting held on Tuesday, 2nd September 2025, chaired by the Honourable Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.
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. After a comprehensive review of similar practices across continents, the Board approved $300 as Nigeria’s official De Minimis threshold.
The Board said the exemption will apply to low-value imports, e-commerce consignments, and passenger baggage. It said the exemption 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.
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 policy further ensures immediate release and clearance of eligible consignments without post-release documentation, while also mandating strict enforcement measures against stakeholders, who will attempt to manipulate invoices or evade import duty.
It said that Noncompliance penalties include forfeiture, arrest, and other sanctions stipulated in the NCS Act, 2023.
To ensure the smooth implementation of the exemption, the Board directed the service to establish multi-channel helpdesk platforms to serve as direct points of engagement for stakeholders, providing timely guidance on compliance requirements, addressing inquiries, and resolving complaints that may arise during implementation.
It said the initiative is expected to stimulate cross-border e-commerce and minimize clearance delays.
