The Nigeria Customs Service Board has approved a de minimis threshold value of $300 for low-value consignments imported through express shipments or passenger baggage, effective September 8, 2025.
This decision aims to simplify clearance processes, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travelers.
The exemption applies to low-value imports, e-commerce consignments, and passenger baggage, with a limit of four importations per annum per individual.
Goods valued at $300 or less will be exempted from import duties and taxes, provided they are not prohibited or restricted items.
The board also warned that attempting to manipulate invoices or evade duty obligations will result in penalties, including forfeiture, arrest, and other sanctions.
To support smooth implementation, the Nigeria Customs Service will establish multi-channel helpdesk platforms for stakeholders.
