The Nigeria Customs Service (NCS) has announced a new policy exempting imports valued at $300 or below from duties and taxes, effective September 8, 2025.
The initiative, known as the $300 De Minimis Threshold, applies to goods brought in through express shipments or passenger baggage, provided they are not on the list of prohibited or restricted items.
According to the NCS, the policy is intended to simplify customs procedures, reduce clearance delays, and lower costs for businesses and individuals. It is also expected to boost Nigeria’s e-commerce sector and strengthen the country’s position as a regional hub for trade facilitation.
The reform aligns with global trade standards, including the World Trade Organisation’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention.
To support implementation, the agency said it will establish multi-channel helpdesks to provide real-time guidance, assist with compliance, and address complaints.
The NCS warned against attempts to exploit the system, noting that penalties such as seizure of goods, arrests, and prosecution under the NCS Act 2023 will apply to offenders. It also disclosed that disciplinary actions, including demotions and reinstatements, have been taken against some officers found guilty of misconduct.
“This new policy reflects our commitment to transparency, ethical conduct, and efficient service delivery,” the Service said, adding that the reform would promote public trust while improving Nigeria’s business environment.
The $300 threshold is regarded as a significant milestone for Nigeria’s trade system, particularly for small businesses and individuals engaged in cross-border commerce.
