The Nigeria Customs Service Board has approved a de minimis threshold value of $300 for low-value consignments imported through express shipments or passenger baggage. This decision, which takes effect on September 8, 2025, aims to simplify clearance processes, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travelers.
The de minimis threshold is the value below which imported goods are exempt from payment of customs duties and related taxes. The board’s approval aligns with global best practices and international instruments, including the World Trade Organisation’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention.
Under the new regulation, goods valued at $300 or less will be exempt from import duties and taxes, provided they are not prohibited or restricted items. Similarly, passenger merchandise in baggage not exceeding the same value will also be exempt. The framework ensures immediate release and clearance of eligible consignments without post-release documentation, while strict enforcement measures will be taken against stakeholders who attempt to manipulate invoices or evade duty obligations.
The Nigeria Customs Service will establish multi-channel helpdesk platforms to support the smooth implementation of the de minimis regulation. These platforms will provide timely guidance on compliance requirements, address inquiries, and resolve complaints that may arise during implementation. This initiative is expected to stimulate cross-border e-commerce, minimize clearance delays, and consolidate Nigeria’s position as a regional leader in trade facilitation.
In a related development, the board has approved the demotion of two officers to the next lower rank, while also granting reinstatement to two officers whose cases were favorably reconsidered. The two sanctioned officers must undergo a mandatory medical re-evaluation by a medical board to determine their fitness to remain in the service. The board has issued a stern warning to all officers against the abuse of banned substances and other forms of unethical behavior, stressing that such conduct will not be tolerated under any circumstances.
The Nigeria Customs Service remains committed to accountability, discipline, and integrity in discharging its statutory mandate. Through its reforms, transparent processes, and strict enforcement of ethical standards, the service aims to strengthen public trust and ensure that its personnel reflect the values of service, fairness, and national responsibility. The implementation of the de minimis threshold is a significant step towards enhancing trade facilitation and promoting economic growth in Nigeria.
