The Nigeria Customs Service has rolled out a new policy that exempts imports worth $300 or less from duties and taxes, a measure designed to ease trade and boost cross-border commerce.
Effective September 8, 2025, the $300 De Minimis Threshold will cover goods brought in through express shipments or passenger baggage, provided they are not classified as prohibited or restricted items.
The policy is in line with international trade standards such as the World Trade Organisation’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention, underscoring Nigeria’s commitment to global best practices.
In a statement on Sunday, the NCS explained that the initiative aims to simplify customs processes, reduce clearance delays, and lower costs for both businesses and individuals.
It is also expected to spur growth in Nigeria’s expanding e-commerce sector while strengthening the country’s position as a regional hub for trade facilitation.
To facilitate the rollout, the Customs Service will launch multi-channel helpdesk platforms offering real-time guidance, compliance support, and a channel for handling complaints.
The agency also warned that any abuse of the system will attract strict penalties, including seizure of goods, arrest, and prosecution under the NCS Act, 2023, for those caught falsifying invoices or evading import duties.
The NCS further stated that it has disciplined several officers involved in misconduct, implementing measures such as demotion and reinstatement, as part of its commitment to promoting accountability and integrity within the agency.
“This new policy reflects our commitment to transparency, ethical conduct, and efficient service delivery,” the statement read. “Through targeted reforms, we aim to strengthen public trust and promote values of service, fairness, and national responsibility.”
The De Minimis Threshold is viewed as a significant reform in Nigeria’s import framework, offering particular advantages to small businesses and individual traders engaged in global commerce.
