The Nigeria Customs Service Board has approved a $300 duty-free threshold for low-value imports, covering express parcels and merchandise in passenger baggage. The policy takes effect on Monday, September 8, 2025.
The approval was granted at the Board’s 63rd regular meeting held on Tuesday, September 2, 2025, chaired by the Minister of Finance and Coordinating Minister of the Economy, Wale Edun.
Under the new regulation, consignments valued at $300 or less will be exempt from customs duties and related taxes, provided they are not listed as prohibited or restricted goods.
The same value applies to items brought in as passenger baggage.
The exemption is limited to four importations per individual each year.
Customs warned that any attempt to manipulate invoices or undervalue goods to benefit from the threshold would attract sanctions under the Nigeria Customs Service Act, 2023, including forfeiture and possible arrest.
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Officials said the $300 benchmark establishes Nigeria’s official de-minimis threshold in line with international standards, including the World Trade Organisation’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention.
The Service explained that eligible shipments will enjoy immediate release and clearance without the need for post-release documentation.
This measure is intended to reduce congestion at entry points and speed up delivery of low-value consignments.
Customs also announced plans to launch multi-channel helpdesk platforms to guide travellers, importers, and logistics operators on compliance and provide support during implementation.