The Federal Government has approved three hundred dollars as Nigeria’s official De Minimis threshold, which is the value below which imported goods are exempted from payment of customs duties. The implementation is scheduled to begin on Monday, 8th September 2025.
The Nigeria Customs Service Board (NCSB) gave the approval during its 63rd regular meeting held on Tuesday, 2nd September 2025. The meeting was chaired by the Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.
In a press statement issued yesterday, the National Public Relations Officer of the Nigeria Customs Service, Assistant Comptroller of Customs Abdullahi Maiwada, explained that the minister “has approved a De Minimis Threshold Value for low-value consignment imported through express shipments or by passenger baggage.”
He noted that “this decision, which takes effect on Monday, 8th September 2025, aligns with the best global practices that aim to simplify clearance processes for low-value consignments, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travellers.”
Maiwada further explained that “by definition, it is essential to note that the De Minimis threshold is the value below which imported goods are exempted from payment of customs duties and related taxes established by the national legislation.”
According to him, after a comprehensive review of similar practices across continents, the Board approved three hundred dollars as Nigeria’s official De Minimis threshold. He added that the exemption would apply to low-value imports, e-commerce consignments, and passenger baggage.
The regulation allows up to four importations per annum and is backed by Section 5(c & d), Section 158 subsections (5 & 6), and other relevant provisions of the Nigeria Customs Service Act, 2023, as well as international trade agreements such as the World Trade Organisation Trade Facilitation Agreement and the World Customs Organisation Revised Kyoto Convention.
Maiwada stated that “under the new regulation, goods valued at three hundred dollars or less will be exempted from import duties and taxes, provided they are not prohibited or restricted items. Similarly, passenger merchandise in baggage not exceeding the same value shall also be exempted.”
The framework also ensures immediate release and clearance of eligible consignments without post-release documentation. However, it includes strict enforcement measures against those who attempt to manipulate invoices or evade duty obligations. He explained that “noncompliance penalties include forfeiture, arrest, and other sanctions stipulated in the NCS Act, 2023.”
To ensure smooth implementation, the Nigeria Customs Service will introduce multi-channel helpdesk platforms. According to the statement, “these dedicated channels are designed to serve as direct points of engagement for stakeholders, providing timely guidance on compliance requirements, addressing inquiries, and resolving complaints that may arise during implementation.”
The Customs Service said this initiative is expected to boost cross-border e-commerce, reduce clearance delays, and strengthen Nigeria’s position as a regional leader in trade facilitation.
The press statement also confirmed that the Board discussed disciplinary matters during its meeting. This followed viral videos on social media showing acts of misconduct by some officers. After reviewing the cases, the Board approved the demotion of two officers to the next lower rank and reinstated two others whose cases were favourably reconsidered.
The sanctioned officers were also directed to undergo mandatory medical re-evaluation by a medical board to determine their fitness to remain in service. The Customs Board stressed that this action is intended to serve as a deterrent to other officers.
A stern warning was issued against abuse of banned substances and unethical behaviour within the service. The statement said, “the Service remains firmly committed to accountability, discipline, and integrity in discharging its statutory mandate. Through its impactful reforms, transparent processes, and strict enforcement of ethical standards, the NCS will continue to strengthen public trust and ensure that its personnel reflect the values of service, fairness, and national responsibility.”