The Nigeria Customs Service Board has approved a $300 De Minimis Threshold value for low-value consignments imported through express shipments or passenger baggage. This development aims to facilitate trade, ease import processes, and reduce business costs in Nigeria.
The new policy, effective September 8, 2025, exempts goods valued at $300 or less from import duties and taxes, provided they are not prohibited or restricted items. This move aligns with global best practices, simplifying clearance processes for low-value consignments and enhancing trade facilitation.
The NCS, in a statement on Sunday, stated that it will establish multi-channel helpdesk platforms to support smooth policy implementation. These dedicated channels will provide timely guidance on compliance requirements, address inquiries, and resolve complaints.
The service will strictly enforce measures against stakeholders attempting to manipulate invoices or evade duty obligations. Non-compliance penalties include forfeiture, arrest, and other sanctions stipulated in the NCS Act, 2023.
The NCS board has taken disciplinary actions against officers involved in misconduct, including demotion and reinstatement. The board emphasizes accountability, discipline, and integrity in discharging its statutory mandate.
The service said it “remains committed to transparent processes and strict enforcement of ethical standards. Through impactful reforms, the service will continue to strengthen public trust and ensure personnel reflect the values of service, fairness, and national responsibility.”
The $300 De Minimis Threshold policy is expected to stimulate cross-border e-commerce, minimise clearance delays, and consolidate Nigeria’s position as a regional leader in trade facilitation. This development marks a significant step forward in enhancing the country’s business environment and promoting economic growth.
The policy aligns with international instruments, including the World Trade Organisation Trade Facilitation Agreement and the World Customs Organisation Revised Kyoto Convention. This ensures Nigeria’s compliance with global standards and best practices in trade facilitation.
The implementation of the $300 De Minimis Threshold policy heralds a new era for Nigeria’s trade facilitation. The policy is poised to boost economic activity, enhance the competitiveness of Nigerian businesses, and promote the country’s economic growth.
By providing a clear framework for low-value consignments and e-commerce, the policy will help to reduce clearance delays and costs associated with importing goods into the country. The Nigeria Customs Service’s commitment to accountability and integrity will ensure the smooth implementation of the policy and promote public trust in the service.
In conclusion, the $300 De Minimis Threshold policy is a significant development that will enhance Nigeria’s business environment and promote economic growth. The policy’s implementation will ensure compliance with global standards and best practices.
