The Nigeria Customs Service Board has approved a new $300 de-minimis threshold for low-value consignments, covering express shipments and passenger baggage. The policy, aimed at easing trade and boosting e-commerce, was announced after the board’s 63rd regular meeting and will take effect from September 8, 2025.
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Under the measure, goods worth $300 or less will be exempt from customs duties and related taxes, provided they are not restricted items. The exemption applies to e-commerce parcels, small imports and passenger baggage, but is limited to four shipments per individual each year.
Customs said the decision follows international practice and is designed to reduce delays at ports while encouraging cross-border trade. However, it warned that strict penalties would apply for abuse, including forfeiture and arrests. A dedicated helpdesk will also be created to support traders and passengers.
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