The Nigeria Customs Service Board (NCSB) has approved a duty-free limit of $300 for imports, effective September 8.
Spokesperson of the Nigeria Customs Service (NCS), Abdullahi Maiwada, announced the decision in a statement on Sunday in Abuja, following the board’s 63rd regular meeting chaired by the Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.
Maiwada explained that the initiative—known as the De Minimis threshold—is aimed at stimulating cross-border e-commerce, reducing clearance delays, and consolidating Nigeria’s position as a regional leader in trade facilitation.
“The De Minimis threshold is the value below which imported goods are exempted from payment of customs duties and related taxes. After a comprehensive review of similar practices across continents, the board approved $300 as Nigeria’s official threshold. This exemption will apply to low-value imports, e-commerce consignments, and passenger baggage,” he said.
He noted that the threshold, which is restricted to four importations per year, aligns with Sections 5(c & d), 158(5 & 6) and other provisions of the NCS Act, 2023, as well as international instruments such as the World Trade Organisation (WTO) Trade Facilitation Agreement and the World Customs Organisation (WCO) Revised Kyoto Convention.
Goods valued at $300 or less will therefore be exempted from import duties and taxes, provided they are not prohibited or restricted. Passenger baggage not exceeding the same value will also qualify.
The framework, according to Maiwada, ensures immediate clearance of eligible consignments without post-release documentation, while mandating strict sanctions against invoice manipulation or duty evasion. He added that NCS has set up multi-channel helpdesk platforms to guide stakeholders, address inquiries, and resolve complaints.
The spokesperson reaffirmed the service’s commitment to accountability, fairness, and integrity, while warning that non-compliance with the directive would attract forfeiture, arrest, and other sanctions as provided by law.
During the meeting, the board also deliberated on disciplinary cases, following viral social media videos showing misconduct by some officers. It approved the demotion of two officers, reinstatement of two others, and directed a mandatory medical re-evaluation of the sanctioned officers to assess their fitness for service.
Maiwada said the board further issued a stern warning against substance abuse and other forms of unethical behaviour, stressing that such conduct would not be tolerated.

