Nigeria Customs introduces $300 duty-free threshold for imports, tightens oversight on misuse

In a move set to shake up Nigeria’s import landscape, the Nigeria Customs Service (NCS) has announced that goods valued at $300 or less will now be cleared without the payment of import duties. The new policy, aimed at easing the burden on small importers and online shoppers, takes effect from today, September 8.

The duty-free exemption applies to low value consignments, e-commerce shipments, and personal passenger baggage. It is being positioned as a step toward aligning Nigeria’s customs operations with global best practices, particularly in line with trade protocols under the world trade organization trade facilitation agreement and the World Customs Organization's Revised Kyoto Convention.

Speaking on the policy, NCS spokesperson Abdullahi Maiwada explained that the decision followed a thorough review of similar frameworks adopted in other countries. “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,” he said.

The measure, approved during the most recent board meeting of the NCS chaired by Minister of Finance Wale Edun, allows individuals to benefit from the exemption up to four times per year, as long as the goods are not prohibited or restricted. Qualifying shipments will be cleared instantly without the need for additional post-release paperwork which is a change expected to reduce congestion and delays, especially at airports and seaports.

Trade experts and e-commerce operators have welcomed the development, citing its potential to lower costs for consumers and small importers, while boosting Nigeria’s position as a regional trade hub. Analysts note that rising digital commerce and small scale cross border trade have created a need for such streamlined policies.

Despite the optimism, the customs service has issued a stern warning against attempts to exploit the system. Maiwada cautioned that individuals who manipulate invoices or deliberately split higher-value shipments to fall below the $300 threshold will face serious consequences. “There will be strict penalties for noncompliance, including forfeiture, arrest, and other sanctions under the NCS Act, 2023,” he said.

In preparation for implementation, the NCS will set up dedicated help desks to guide users through the policy and handle complaints. These support centers are expected to play a key role in educating travelers, merchants, and logistics operators on the scope and limits of the duty-free provision.

Meanwhile, the customs board also addressed internal personnel matters, taking disciplinary action against staff found guilty of misconduct. Two officers were demoted, while two others were reinstated following investigations. Customs personnel were reportedly warned against unethical behavior, including the abuse of banned substances, reinforcing the agency’s commitment to maintaining integrity within its ranks.

While the introduction of a $300 De Minimis threshold is seen as a progressive reform, its success will depend heavily on the NCS’s ability to enforce compliance and prevent abuse. As Nigeria seeks to modernize its customs operations and facilitate trade, the coming months will test whether the policy strikes the right balance between openness and control.