Mkpoikana Udoma
Port Harcourt — In a landmark decision expected to reshape Nigeria’s import and e-commerce landscape, the Nigeria Customs Service Board, NCSB, has approved a De Minimis Threshold of $300 for low-value consignments and passenger baggage, exempting them from import duties and taxes.
The policy, which takes effect from today, September 8, 2025, was approved at the Board’s 63rd regular meeting in Abuja and chaired by the Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.
Explaining the significance, Customs spokesman, Abdullahi Maiwada, said the move aligns with global best practices and international instruments, including the World Trade Organisation, WTO, Trade Facilitation Agreement and the World Customs Organisation, WCO, Revised Kyoto Convention.
“The De Minimis threshold is the value below which imported goods are exempted from payment of customs duties and related taxes established by national legislation. After a comprehensive review of practices across continents, the Board approved $300 as Nigeria’s official De Minimis threshold,” Maiwada stated.
The exemption applies to low-value imports, e-commerce consignments, and passenger baggage, provided they are not prohibited or restricted items. However, the threshold will be limited to four importations per year per importer.
The framework also guarantees faster processing.
“The regulation ensures immediate release and clearance of eligible consignments without post-release documentation,” Maiwada noted.
“But strict enforcement measures will apply against stakeholders who attempt to manipulate invoices or evade duty obligations. Penalties include forfeiture, arrest, and other sanctions under the Nigeria Customs Service Act, 2023.”
To aid implementation, the Customs Service says it will roll out multi-channel helpdesk platforms to provide stakeholders with direct support, compliance guidance, and prompt complaint resolution.
According to Maiwada, the reform is expected to stimulate cross-border e-commerce, minimise clearance delays, and consolidate Nigeria’s role as a regional hub for trade facilitation.
The Customs Service says the introduction of the De Minimis policy reflects the Federal Government’s wider economic reform agenda, aimed at making Nigeria’s trade environment more competitive, technology-driven, and investor-friendly.
