Nigeria Customs has introduced a new De Minimis policy exempting goods worth $300 or less from import duties.
The reform, effective September 8, aims to boost e-commerce, ease trade, and speed up clearance.
The Nigeria Customs Service (NCS) has announced that goods valued at $300 or less will now be exempt from import duties and related taxes under a new De Minimis policy, effective Monday, September 8, 2025.
The measure, which was approved at the 63rd meeting of the Nigeria Customs Service Board (NCSB) led by Finance Minister Wale Edun, aims to simplify trade processes and expedite the clearance of low-value consignments.
Additionally, it seeks to align Nigeria with global standards, such as the WTO Trade Facilitation Agreement and the World Customs Organization’s Revised Kyoto Convention. The exemption applies to low-value imports, e-commerce shipments, and passenger baggage.
Each individual will be entitled to use the $300 duty-free allowance up to four times per year, provided the goods are not prohibited or restricted by law. Eligible consignments will be released immediately without requiring additional post-clearance documentation.
“The decision aligns with best global practices that aim to simplify clearance processes, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travelers,” said Abdullahi Maiwada, PhD, Assistant Comptroller of Customs and National PRO for the Comptroller-General of Customs, in a press release issued on Sunday.
The NCS emphasized that strict penalties will apply to those attempting to manipulate invoices or evade duties, including forfeiture of goods and possible arrest.
To ensure smooth implementation, a multi-channel helpdesk will be established to respond to stakeholder inquiries and complaints.
