The Nigeria Customs Service Board (NCSB) has approved a de minimis threshold of $300 for low-value consignments imported through express shipments or passenger baggage, with implementation set to begin on Monday, September 8, 2025.
The decision was taken during the Board’s 63rd regular meeting, held on Tuesday, September 2, and chaired by the Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.
According to the NCSB, the new policy is designed to simplify customs clearance procedures, boost trade facilitation, and provide greater regulatory clarity for stakeholders in the growing e-commerce sector and for international travellers. The de minimis threshold refers to the value below which imported goods are exempt from customs duties and taxes. Under the new directive, any goods with a value of $300 or less will be exempt from such payments, provided the items are not prohibited or restricted under Nigerian laws. This exemption will apply to low-value imports, e-commerce shipments, and personal merchandise carried in passenger baggage.
However, the policy limits individuals to only four importations per year under this exemption scheme.
The Customs Board stated that this regulatory change is supported by relevant provisions of the Nigeria Customs Service Act, 2023, including Section 5 (c and d), and Section 158 (subsections 5 and 6). The measure also aligns with international trade facilitation instruments such as the World Trade Organization (WTO) Trade Facilitation Agreement and the World Customs Organization (WCO) Revised Kyoto Convention, both of which advocate for streamlined customs procedures for low-value shipments.
In a statement signed by the National Public Relations Officer, Assistant Comptroller of Customs Abdullahi Maiwada, the Service emphasized that consignments eligible under the new threshold will benefit from immediate release and clearance, without the need for post-release documentation. At the same time, the Service warned of strict enforcement measures for any parties attempting to falsify invoice values or evade duties. Penalties for non-compliance include forfeiture of goods, arrest, and other sanctions as outlined in the NCS Act, 2023.
To support the smooth rollout and enforcement of the new policy, the Nigeria Customs Service will introduce multi-channel helpdesk platforms. These will provide direct points of contact for stakeholders seeking guidance on compliance, offer real-time answers to inquiries, and facilitate the resolution of complaints during the implementation phase. The Service noted that this initiative is expected to stimulate growth in cross-border e-commerce, reduce delays in the customs clearance process, and further solidify Nigeria’s standing as a regional leader in trade facilitation.
In a related development, the Customs Board also addressed disciplinary matters during the meeting, following a series of viral videos on social media that showed some officers engaging in misconduct.
After thorough deliberation, the Board approved the demotion of two officers to the next lower rank and also granted reinstatement to two other officers whose cases were reconsidered favorably. In addition to their demotion, the sanctioned officers are required to undergo a mandatory medical re-evaluation by a medical board to determine their fitness to continue serving in the organization.
The Board issued a stern warning to all officers, emphasizing that the abuse of banned substances and other forms of unethical conduct would not be tolerated under any circumstances. It reiterated that the Service remains committed to upholding accountability, professionalism, and ethical conduct in the performance of its duties.
The statement concluded by reaffirming that, through ongoing reforms, transparent operations, and rigorous enforcement of ethical standards, the Nigeria Customs Service will continue to strengthen public trust and ensure that its officers embody the values of service, fairness, and national responsibility.
