The Nigeria Customs Service (NCS) has officially launched a duty-free import policy, allowing goods valued at $300 or less to enter the country without import duties starting Monday, September 8, 2025.
Called a De Minimis policy, which is a trade policy concept that refers to a value threshold below which imported goods are exempt from customs duties and/or taxes, represents a shift toward trade liberalization, following international best practices.
The new threshold aligns Nigeria with global standards established by the World Trade Organisation Trade Facilitation Agreement and the World Customs Organisation Revised Kyoto Convention.
The Nigeria Customs Service Board (NCSB) approved this $300 threshold during their 63rd regular meeting on September 2, 2025, chaired by Finance Minister Wale Edun, after a comprehensive review of similar practices across continents.
The duty-free exemption applies to low-value consignments, e-commerce shipments, and passenger baggage, streamlining customs clearance processes significantly. Each individual can benefit from this exemption for up to four importations annually, provided the goods are not on prohibited or restricted lists.
Under the new framework, eligible consignments receive immediate release without requiring post-clearance documentation, dramatically reducing processing times. The NCS will establish multi-channel helpdesk platforms to guide stakeholders, answer inquiries, and resolve complaints, ensuring smooth implementation of the policy.
Despite the relaxed threshold, enforcement remains strict with severe penalties for violations, including forfeiture or arrest for invoice manipulation attempts. The NCSB simultaneously addressed disciplinary matters, demoting two officers and requiring medical re-evaluation while reinstating two others, emphasizing commitment to ethical standards.
Economic Impact and Future Outlook
This De Minimis policy is expected to stimulate Nigeria’s e-commerce sector while reducing customs clearance delays that have historically hampered cross-border trade. The initiative strengthens Nigeria’s position as a regional trade hub, supporting small businesses and online retailers while maintaining adherence to legal standards and boosting the country’s trade facilitation ranking globally.
