Customs Sets $300 Duty-Free Limit on Low-Value Imports

The Nigeria Customs Service Board (NCSB) has approved a new $300 duty-free threshold for low-value consignments, covering goods brought in through express shipments or passenger baggage.

This exemption, which takes effect on September 8, means imports worth $300 or less will not attract customs duties or taxes. The move is aimed at easing cross-border trade, supporting e-commerce, and simplifying travel for passengers with small items.

The decision was announced in a statement by the NCS spokesperson, Abdullahi Maiwada, following the board’s 63rd regular meeting chaired by the Minister of Finance and Coordinating Minister of the Economy, Wale Edun.

“After a comprehensive review of global practices, the Board approved $300 as Nigeria’s official de minimis threshold,” the statement noted.

The exemption, however, is limited to four shipments per individual each year, in line with the Nigeria Customs Service Act 2023 and international standards such as the WTO’s Trade Facilitation Agreement and the WCO’s Revised Kyoto Convention.

Goods that qualify will be cleared immediately without post-release documentation, provided they are not on Nigeria’s list of prohibited or restricted items.

Customs also warned against abuse of the policy, stressing that anyone caught manipulating invoices or evading duties will face penalties, including forfeiture of goods, arrest, and prosecution.

To support the rollout, the NCS said it will set up multi-channel helpdesks to assist stakeholders, answer inquiries, and resolve compliance issues.

According to the agency, the initiative will cut clearance delays, promote trade facilitation, and boost Nigeria’s position as a regional hub for e-commerce and logistics.