By Nkechi Eze
The Nigeria Customs Service Board (NCSB) has approved a De Minimis Threshold Value of $300 for low-value consignments, a move aimed at simplifying clearance procedures, facilitating trade, and supporting Nigeria’s growing e-commerce sector. The decision was reached during the Board’s 63rd regular meeting held on Tuesday, 2 September 2025, under the chairmanship of the Honourable Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.
In a statement signed by the National Public Relations Officer of the Service, ACC Abdullahi Maiwada, the new policy will take effect from Monday, 8 September 2025, and is designed in line with global best practices to enhance transparency and efficiency in customs processes.
By definition, the De Minimis threshold refers to the value below which imported goods are exempted from customs duties and related taxes. With this approval, Nigeria has set its threshold at $300, covering low-value imports, e-commerce consignments, and passenger baggage. The measure is, however, restricted to four importations per annum. It aligns with relevant sections of the Nigeria Customs Service Act, 2023, and international frameworks such as the World Trade Organisation’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention.
According to the framework, goods valued at $300 or less will no longer attract import duties or taxes, provided they are not prohibited or restricted items. Passenger merchandise in baggage within the same value will also be exempted. Such consignments will benefit from immediate release without post-clearance documentation. However, strict enforcement will be applied to prevent invoice manipulation and duty evasion, with noncompliance attracting penalties including forfeiture, arrest, and sanctions prescribed under the NCS Act, 2023.
To aid seamless implementation, the Service will establish multi-channel helpdesk platforms to engage directly with stakeholders. These platforms will provide guidance on compliance, address inquiries, and resolve complaints. Authorities believe this measure will further stimulate cross-border e-commerce, reduce clearance delays, and consolidate Nigeria’s position as a leader in regional trade facilitation.
Meanwhile, the Board also deliberated extensively on disciplinary cases during the meeting, especially following viral videos showing acts of misconduct by some customs officers. After careful review, two officers were demoted to the next lower rank, while two others were reinstated after favourable reconsideration of their cases. The demoted officers have also been directed to undergo mandatory medical re-evaluation by a medical board to determine their fitness to serve.
In addition, the Board issued a stern warning to all officers against unethical conduct, including the abuse of banned substances, stressing that such behaviour will not be tolerated under any circumstances.
Reaffirming its commitment, the Service stated that it will continue to uphold accountability, discipline, and integrity in carrying out its statutory mandate. Through ongoing reforms and strict enforcement of ethical standards, the NCS aims to build public trust and ensure that its personnel exemplify fairness, service, and national responsibility.
