The Nigeria Customs Service Board (NCSB) has approved a De Minimis Threshold Value of $300 for low-value consignments imported through express shipments or by passenger baggage. The decision was reached at the Board’s 63rd regular meeting held on Tuesday, September 2, 2025, chaired by the Honourable Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.
According to a statement issued on Sunday by the National Public Relations Officer of the Service, Assistant Comptroller of Customs Abdullahi Maiwada, the new regulation takes effect from Monday, September 8, 2025. He explained that the policy aligned with global best practices aimed at simplifying clearance processes for low-value consignments, enhancing trade facilitation, and providing clarity for e-commerce stakeholders and travellers.
By definition, the De Minimis threshold exempts goods valued at $300 or less from payment of customs duties and related taxes, provided they are not prohibited or restricted items. The exemption will also cover passenger baggage merchandise of the same value, but is limited to four importations per year.
The Board explained that the decision was made after a comprehensive review of similar practices across continents, noting that the threshold aligns with the Nigeria Customs Service Act 2023, the World Trade Organisation (WTO) Trade Facilitation Agreement, and the World Customs Organisation (WCO) Revised Kyoto Convention.
To ensure smooth implementation, the Nigeria Customs Service announced plans to establish multi-channel helpdesks to guide stakeholders, address inquiries, and resolve complaints. The initiative is expected to stimulate cross-border e-commerce, minimise clearance delays, and consolidate Nigeria’s position as a regional leader in trade facilitation.
Meanwhile, the Board also deliberated on disciplinary cases involving some Customs officers. Two officers were demoted following acts of misconduct captured in viral social media videos. The affected officers were further directed to undergo mandatory medical re-evaluation. Conversely, two other officers were reinstated after their cases were favourably reviewed.
Issuing a stern warning, the Board cautioned all officers against unethical behaviour, particularly the abuse of banned substances, stressing that such conduct will not be tolerated.
