Customs Board Approves $300 De Minimis Threshold to Boost Trade, Warns Officers Against Misconduct
The Nigeria Customs Service Board (NCSB) has approved a $300 De Minimis Threshold Value for low-value consignments, a policy move expected to simplify clearance processes, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travellers.
The decision was reached at 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. The new policy is scheduled to take effect from Monday, 8 September 2025.
The De Minimis threshold, defined as the value below which imported goods are exempted from customs duties and related taxes, has been fixed at $300. This exemption applies to low-value imports, express shipments, e-commerce consignments, and passenger baggage, though restricted to four importations per annum.
Officials explained that the measure is consistent with global best practices and aligns with the Nigeria Customs Service Act, 2023, as well as international frameworks such as the World Trade Organisation (WTO) Trade Facilitation Agreement and the World Customs Organisation (WCO) Revised Kyoto Convention.
Under the new regulation, goods valued at $300 or below will be exempted from import duties and taxes, provided they are not prohibited or restricted items. Passenger merchandise in baggage not exceeding the same value also qualifies.
The framework guarantees immediate release and clearance of eligible consignments without post-release documentation. However, it also mandates strict enforcement against manipulation of invoices or duty evasion, with penalties including forfeiture, arrest, and other sanctions as stipulated in the Customs Act.
To ease implementation, the NCS will set up multi-channel helpdesk platforms to engage directly with stakeholders, providing guidance on compliance, handling inquiries, and resolving complaints.
According to the Service, the initiative will minimise clearance delays, stimulate cross-border e-commerce, and consolidate Nigeria’s position as a trade facilitation hub in the region.
Meanwhile, beyond policy issues, the Board also addressed disciplinary matters during the meeting. Following viral social media videos showing misconduct by some officers, the Board approved the demotion of two officers to the next lower rank, while reinstating two others whose cases were favourably reviewed.
The demoted officers are also required to undergo a mandatory medical re-evaluation to assess their fitness to remain in service.
The Board stressed that the sanctions were necessary to serve as a deterrent, issuing a stern warning to all personnel against unethical conduct, including substance abuse.
“The Service remains firmly committed to accountability, discipline, and integrity in discharging its statutory mandate,” said Dr Abdullahi Maiwada, the National Public Relations Officer of the NCS.
He emphasised that the Customs Service will continue to enforce strict ethical standards, promote transparency, and strengthen public trust in its operations.
With the dual focus on trade reforms and internal discipline, the NCS says it is determined to ensure its workforce upholds the values of service, fairness, and national responsibility.
