Customs Sets $300 Duty-Free Limit on Small Imports, Baggages

By Oluwakemi Kindness

The Nigeria Customs Service Board (NCSB) has approved a De Minimis threshold of $300 for low-value consignments imported through express shipments and passenger baggage, effective Monday, September 8, 2025.

A statement on Sunday said the decision was reached at the Board’s 63rd regular meeting held on September 2, chaired by the Minister of Finance and Coordinating Minister of the Economy, Wale Edun.

By definition, a De Minimis threshold is the value below which imported goods are exempted from customs duties and related taxes.

Under the new rule, goods valued at $300 or lesd will be cleared without duty payments, provided they are not prohibited or restricted items. Passenger merchandise not exceeding the same value will also be exempted.

The exemption, however, is limited to four importations per yeat, and applies strictly to e-commerce consignments and baggage.

The statement by Customs spokesperson Abdullahi Maiwada said the framework allows for immediate release of eligible consignments, while enforcement measures, including forfeiture, arrest, and other sanctions under the Customs Act 2023 remain in place for attempts to manipulate invoices or evade duty.

The NCS said the policy aligns with global best practices as enshrined in the World Trade Organisation (WTO) Trade Facilitation Agreement and the World Customs Organisation (WCO) Revised Kyoto Convention, stressing that it will simplify clearance, boost cross-border e-commerce, and strengthen Nigeria’s role in regional trade facilitation.

To ensure smooth implementation, the Service will set up multi-channel helpdesk platforms to provide stakeholders with compliance guidance, resolve complaints, and address inquiries.

Meanwhile, the Board also reviewed disciplinary cases arising from recent viral videos of misconduct by some officers.

Two officers were demoted and referred for mandatory medical re-evaluation, while two others were reinstated after favourable consideration of their cases.

The Board issued a stern warning against substance abuse and unethical behaviour, emphasizing zero tolerance for indiscipline in the Service.

The Customs Service reaffirmed its commitment to transparency, accountability, and professionalism in fulfilling its mandate.