By Emma Ujah, Abuja Bureau Chief
The Nigeria Customs Service Board (NCSB) has approved a $300 De Minimis Threshold Value for low-value consignments imported through express shipments or passenger baggage.
The De Minimis threshold refers to the value below which imported goods are exempted from payment of customs duties and related taxes, as established by national legislation.
This means that imported goods valued at $300 or less will be exempted from import duties, according to a statement by the Service’s spokesman, Abdullahi Maiwada (AC), in Abuja on Sunday.
The decision, which takes effect on September 8, 2025, is designed to simplify clearance processes for low-value consignments, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travellers.
“After a comprehensive review of similar practices across continents, the Board approved $300 as Nigeria’s official De Minimis threshold. This exemption will apply to low-value imports, e-commerce consignments, and passenger baggage,” the statement read in part.
The Service explained that the threshold—restricted to four importations per annum—was approved in line with relevant provisions of the Nigeria Customs Service Act, 2023, and international trade instruments, including the World Trade Organisation (WTO) Trade Facilitation Agreement and the World Customs Organisation (WCO) Revised Kyoto Convention.
Under the new regulation, goods valued at $300 or below will be exempted from import duties and taxes, provided they are not prohibited or restricted items. Passenger merchandise in baggage not exceeding the same value will also benefit from the exemption.
The framework provides for immediate release and clearance of eligible consignments without post-release documentation, while also prescribing strict penalties for stakeholders who attempt to manipulate invoices or evade duty obligations. Sanctions include forfeiture, arrest, and other penalties as stipulated in the NCS Act, 2023.
To support smooth implementation, the Service said it will establish multi-channel helpdesk platforms as direct points of engagement for stakeholders, offering guidance on compliance, resolving complaints, and addressing inquiries.
The initiative is expected to boost cross-border e-commerce, minimise clearance delays, and strengthen Nigeria’s position as a regional trade hub.
Meanwhile, the Board also deliberated on disciplinary cases involving some officers. Following recent viral videos showing acts of misconduct, two officers were demoted to the next lower rank and ordered to undergo mandatory medical re-evaluation to determine their fitness for service. Two others were reinstated after their cases were favourably reviewed.
The Board issued a stern warning against the abuse of banned substances and other forms of unethical behaviour, stressing that such conduct will not be tolerated.
The Service reaffirmed its commitment to accountability, discipline, and integrity, adding that its reforms and strict enforcement of ethical standards are designed to strengthen public trust and ensure its personnel uphold the values of service, fairness, and national responsibility.
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