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. The policy takes effect on Monday, 8 September 2025.
The decision was reached during the Board’s 63rd regular meeting on 2 September, chaired by the Minister of Finance and Coordinating Minister of the Economy, Mr Wale Edun.
According to a statement signed on Sunday by the National Public Relations Officer of the Service, ACC Abdullahi Maiwada, the approval is in line with global best practices designed to ease clearance procedures, boost e-commerce, and provide clarity for travellers and logistics operators.
The de minimis threshold represents the value of goods exempted from customs duties and related taxes. Under the new regulation, imports or passenger baggage valued at $300 or less will be exempt, provided they are neither prohibited nor restricted. The exemption applies only to four importations per annum.
The NCS explained that the framework ensures immediate release of eligible consignments without post-release documentation while enforcing strict penalties against invoice manipulation or duty evasion. Non-compliance will attract forfeiture, arrest, and other sanctions outlined in the Nigeria Customs Service Act, 2023.
To support implementation, the Service will launch multi-channel helpdesks to guide stakeholders, handle complaints, and address compliance inquiries. Officials said the measure would stimulate cross-border e-commerce, reduce clearance delays, and strengthen Nigeria’s role in regional trade facilitation.
Meanwhile, the Board has also taken disciplinary action against some officers. Two personnel were demoted to the next lower rank and directed to undergo mandatory medical re-evaluation. Two others were reinstated after their cases were reviewed favourably.
The Service warned officers against drug abuse and other unethical conduct, stressing its commitment to accountability, discipline, and integrity in fulfilling its mandate.