The Nigeria Customs Service Board (NCSB) has approved a de minimis threshold value of $300 for low-value consignments imported through express shipments or passenger baggage, in a move expected to simplify clearance procedures and boost cross-border e-commerce.
The decision was announced in a statement on Sunday by Abdullahi Maiwada, Public Relations Officer of the NCS, following the board’s 63rd regular meeting held on September 2 and chaired by Wale Edun, Minister of Finance and Coordinating Minister of the Economy.
De minimis refers to the minimum value of imported goods below which no customs duties or taxes are charged. With this decision, consignments valued at $300 or less will now be exempted from import duties and taxes, provided they are not prohibited or restricted items.
Maiwada explained that the new threshold, which comes into effect on September 8, aligns with global best practices and international agreements such as the World Trade Organisation (WTO) Trade Facilitation Agreement and the World Customs Organisation (WCO) Revised Kyoto Convention.
“After a comprehensive review of similar practices across continents, the Board approved $300 as Nigeria’s official de minimis threshold,” Maiwada said. “This exemption will apply to low-value imports, e-commerce consignments, and passenger baggage.”
He added that the threshold is limited to four importations per annum in line with provisions of the Nigeria Customs Service Act, 2023.
The framework allows immediate clearance of eligible consignments without post-release documentation, reducing clearance delays and providing much-needed clarity for e-commerce operators, SMEs, and travellers.
While the policy is designed to promote trade facilitation, the NCS stressed that strict enforcement will apply to ensure compliance. Any stakeholder found manipulating invoices or attempting to evade duties will face penalties including forfeiture, arrest, and other sanctions under the NCS Act, 2023.
To ensure smooth implementation, the service will establish multi-channel helpdesks to engage with stakeholders, provide compliance guidance, and address complaints.
Maiwada noted that the initiative is expected to stimulate cross-border e-commerce, improve trade efficiency, and consolidate Nigeria’s position as a regional leader in trade facilitation. For MSMEs relying on imports and digital trade, the decision could significantly lower costs, improve turnaround time, and ease market access.
