The Nigeria Customs Service Board (NCSB) has approved a new de minimis threshold of $300 for low-value consignments brought into the country through express shipments or passenger baggage.
The decision, which takes effect on Monday, September 8, was reached at the board’s 63rd regular meeting chaired by Finance Minister and Coordinating Minister of the Economy, Wale Edun.
Customs spokesman Abdullahi Maiwada said on Sunday that the move is in line with global best practices to simplify clearance processes, ease trade, and provide clarity for e-commerce operators and travellers.
“After a comprehensive review of similar practices across continents, the Board approved $300 as Nigeria’s official de minimis threshold,” the statement read. “This exemption will apply to low-value imports, e-commerce consignments, and passenger baggage.”
The exemption is, however, limited to four importations per year and only applies to non-prohibited and non-restricted goods.
Maiwada explained that the framework also ensures immediate clearance of eligible items without post-release documentation, but warned that strict enforcement measures would be taken against importers who attempt to manipulate invoices or evade duties.
“Noncompliance penalties include forfeiture, arrest, and other sanctions stipulated in the NCS Act, 2023,” he said.
To support the rollout, Customs said it would establish multi-channel helpdesks to guide stakeholders, respond to inquiries, and resolve complaints.
The de minimis threshold is recognised under international instruments such as the World Trade Organisation (WTO) Trade Facilitation Agreement and the World Customs Organisation (WCO) Revised Kyoto Convention.
