NCS Board approves $300 threshold for low-value imports to enhance trade facilitation
By Obiabin Onukwugha
Board of the Nigerian Customs Service, NCS, says it has approved a new duty-free threshold of $300 for low value imports into the country, so as to enhance trade facilitation. The Board also said passenger merchandise in baggage not exceeding the same value shall also be exempted.
The approval, according to the Board aligns with the best global practices that aim to simplify clearance processes for low-value consignments, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travellers.
It explained that De Minimis threshold, is the value below which imported goods are exempted from payment of customs duties and related taxes established by the national legislation. It said under the new regulation, goods valued at $300 or less would be exempted from import duties and taxes, provided they were not prohibited or restricted items.
The board revealed this in a statement signed by the NCS National Public Relations Officer, ACC Abdullahi Maiwada, on Sunday. It said the decision, which takes effect on Monday, September 8, 2025, was reached at the Board’s 63rd regular meeting, chaired by the Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun, last Tuesday.
“After a comprehensive review of similar practices across continents, the Board approved $300 as Nigeria’s official de minimis threshold. This exemption will apply to low-value imports, e-commerce consignments, and passenger baggage.
“The threshold, which is restricted to four importations per annum, aligns with Section 5(c and d), Section 158 subsections (5 and 6), and other relevant provisions of the Nigeria Customs Service Act, 2023, as well as international instruments, including the World Trade Organisation (WTO) Trade Facilitation Agreement and the World Customs Organisation (WCO) Revised Kyoto Convention,” the statement read in part.
The statement further explained that the framework further ensures immediate release and clearance of eligible consignments without post-release documentation, while also mandating strict enforcement measures against stakeholders who attempt to manipulate invoices or evade duty obligations.
It warned that noncompliance penalties included forfeiture, arrest, and other sanctions, as stipulated in the NCS Act of 2023.
It further stated that to support the smooth implementation of the de minimis regulation, the Nigeria Customs Service will establish multi-channel helpdesk platforms. “These dedicated channels are designed to serve as direct points of engagement for stakeholders, providing timely guidance on compliance requirements, addressing inquiries, and resolving complaints that may arise during implementation.
“This initiative is expected to stimulate cross-border e-commerce, minimise clearance delays, and further consolidate Nigeria’s position as a regional leader in trade facilitation,” the statement further read.
The board also approved thr demotion of two officers to the next lower rank, while also granting reinstatement to two officers whose cases were favourably reconsidered.
“Besides policy matters, the Board deliberated extensively on disciplinary cases presented during the session, following viral videos recently circulated on social media showing acts of misconduct by some officers.
“After careful review, the Board approved the demotion of two officers to the next lower rank, while also granting reinstatement to two officers whose cases were favourably reconsidered. In addition to their demotion, the two sanctioned officers must undergo a mandatory medical re-evaluation by a medical board to determine their fitness to remain in the service and serve as a deterrent to other officers.
“The Board further issued a stern warning to all officers against the abuse of banned substances and other forms of unethical behaviour, stressing that such conduct will not be tolerated under any circumstances. The Service remains firmly committed to accountability, discipline, and integrity in discharging its statutory mandate.
“Through its impactful reforms, transparent processes, and strict enforcement of ethical standards, the NCS will continue to strengthen public trust and ensure that its personnel reflect the values of service, fairness, and national responsibility,” the statement added
