Customs approves $300 for low-value consignment
The Nigeria Customs Service (NCS) has announced that the Customs Board has approved a $300 threshold value for low-value consignment. The new policy aims to facilitate trade and ease the process of importing goods into the country. According to the NCS, the De Minimis threshold is the value below which imported goods are exempted from […]
Nigeria Customs Service (NCS)
The Nigeria Customs Service (NCS) has announced that the Customs Board has approved a $300 threshold value for low-value consignment.
The new policy aims to facilitate trade and ease the process of importing goods into the country.
According to the NCS, the 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 NCS stated that this new policy is part of efforts to streamline customs procedures and reduce the cost of doing business in Nigeria.
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The service also noted that the policy will help to promote trade facilitation and increase the competitiveness of Nigerian businesses.
The implementation which takes effect on Monday, September 8, 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 travellers.
National Public Relations Officer, Assistant Comptroller of Customs, Abdullahi Maiwada (PhD), in a statement issued on Sunday, stated that the decision was reached at 63 regular meeting of the Nigeria Customs Service Board (NCSB), held on Tuesday, September 2, 2025, chaired by the Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.
Dr. Maiwada noted that the announcement was made after a comprehensive review of similar practices across continents.
According to him, the exemption will apply to low-value imports, e-commerce consignments, and passenger baggage adding that the threshold, 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 framework further ensures immediate release and clearance of eligible consignments without post-release documentation, while also mandating strict enforcement measures against stakeholders who attempt to manipulate invoices or evade duty obligations. Noncompliance penalties include forfeiture, arrest, and other sanctions stipulated in the NCS Act, 2023,” the statement added.