The Nigeria Customs Service Board (NCSB) has approved a de minimis threshold value for low-value consignment imported through express shipments or by passenger baggage.

The decision, which takes effect on Monday, September 8, 2025, was reached at its 63rd regular meeting held on Tuesday, September 2, 2025, chaired by the Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.

The board said that the approval aligns with the best global practices that aim to simplify clearance processes for low-value consignments, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travellers.

The de minimis threshold is the value below which imported goods are exempted from payment of customs duties and related taxes established by the national legislation.

“After a comprehensive review of similar practices across continents, the Board approved $300 as Nigeria’s official de minimis threshold. This exemption will apply to low-value imports, e-commerce consignments, and passenger baggage.

“The threshold, which is restricted to four importations per annum, aligns with Section 5(c and d), Section 158 subsections (5 and 6), and other relevant provisions of the Nigeria Customs Service Act, 2023, as well as international instruments, including the World Trade Organisation (WTO) Trade Facilitation Agreement and the World Customs Organisation (WCO) Revised Kyoto Convention,” the NCS baord revealed in a statement signed by the National Public Relations Officer, ACC Abdullahi Maiwada, on Sunday.

It explained that under the new regulation, goods valued at $300 or less would be exempted from import duties and taxes, provided they were not prohibited or restricted items.

Similarly, it said passenger merchandise in baggage not exceeding the same value shall also be exempted.

According to the statement, the framework further ensures immediate release and clearance of eligible consignments without post-release documentation, while also mandating strict enforcement measures against stakeholders who attempt to manipulate invoices or evade duty obligations.

The board stated that noncompliance penalties included forfeiture, arrest, and other sanctions stipulated in the NCS Act, 2023.

The statement partly read, “To support the smooth implementation of the de minimis regulation, the Nigeria Customs Service will establish multi-channel helpdesk platforms. These dedicated channels are designed to serve as direct points of engagement for stakeholders, providing timely guidance on compliance requirements, addressing inquiries, and resolving complaints that may arise during implementation.

“This initiative is expected to stimulate cross-border e-commerce, minimise clearance delays, and further consolidate Nigeria’s position as a regional leader in trade facilitation.