The Nigeria Customs Service has introduced a “De Minimis” threshold, exempting imported goods valued at $300 or less from customs duties and related taxes. This decision was reached at the service’s 63rd regular meeting, chaired by the Minister of Finance and Coordinating Minister of the Economy, Wale Edun. The initiative aims to stimulate cross-border e-commerce, minimize clearance delays, and consolidate Nigeria’s position as a regional leader in trade facilitation.
The “De Minimis” threshold is a value below which imported goods are exempt from payment of customs duties and related taxes, as established by national legislation. The exemption will apply to low-value imports, e-commerce consignments, and passenger baggage, with a limit of four importations per annum. This aligns with Section 5(c and d) and Section 158 subsections (5 and 6) of the Nigeria Customs Service Act, 2023, as well as international instruments such as the World Trade Organisation’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention.
Goods valued at $300 or less will be exempt from import duties and taxes, provided they are not prohibited or restricted items. Passenger merchandise in baggage not exceeding the same value will also be exempted. The new regulation ensures immediate release and clearance of eligible consignments without post-release documentation. However, strict enforcement measures will be taken against stakeholders who attempt to manipulate invoices or evade duty obligations.
The Nigeria Customs Service has established multi-channel help-desk platforms to facilitate 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. The service remains committed to accountability, discipline, and integrity in discharging its statutory mandate.
In a related development, the board deliberated on disciplinary cases presented during the session, following recent viral videos showing acts of misconduct by some officers. The board approved the demotion of two officers to the next lower rank and granted reinstatement to two officers whose cases were favorably reconsidered. The sanctioned officers will undergo a mandatory medical re-evaluation to determine their fitness to remain in the service. The board also 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 introduction of the “De Minimis” threshold is expected to simplify clearance processes for low-value consignments, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travelers. The move aligns with best global practices and reinforces Nigeria’s commitment to trade facilitation and economic growth. With the new regulation in place, the Nigeria Customs Service aims to improve the efficiency of its operations and enhance the overall trade environment in the country.
