The Nigeria Customs Service (NCS) has announced its decision to approve duty-free imports for low-value consignments valued below $300, effective September 8, 2025.
It was gathered that the duty-free imports policy was ratified and announced following the 63rd regular meeting of the NCS Board chaired by Finance Minister Wale Edun.
This means low-value consignments valued below $300 have been exempted from import duties and taxes starting on Monday, September 8, 2025.
The customs explained that this policy shift aligns Nigeria with global best practices, adding that it is aimed at streamlining clearance processes, reducing bureaucratic delays, and bolstering the nation’s burgeoning online retail sector amid economic pressures.
The decision was announced in a statement released by Abdullahi Maiwada, the National Public Relations Officer for the Comptroller-General of Customs.
According to the statement, under the new regulation, goods valued at $300 or less, imported via express shipments, e-commerce platforms, or passenger baggage, will be cleared without customs duties or related taxes, provided they are not prohibited or restricted items.
The statement reads in part: “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.
“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 threshold, which is restricted to four importations per annum, aligns with Section 3(c & d), subsections (5 & 6), and other relevant provisions of the Nigeria Customs Service Act. 2023, as well as international 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 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.”
