Nigeria Sets $300 Duty-Free Limit on Low-Value Imports to Boost Trade and E-Commerce

The Nigeria Customs Service (NCS) has introduced a new policy exempting low-value imports valued at $300 or below from import duties and taxes, in a move aimed at easing trade and promoting cross-border commerce.

The $300 De Minimis Threshold, which takes effect on September 8, 2025, applies to goods brought into the country via express shipments or passenger baggage, provided the items are not on the list of prohibited or restricted imports.

The policy aligns with international trade standards, including the World Trade Organisation’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention, reinforcing Nigeria’s commitment to global best practices.

In a statement issued Sunday, the NCS said the measure is designed to streamline customs procedures, reduce clearance delays, and cut costs for businesses and individuals. It is also expected to stimulate Nigeria’s growing e-commerce sector and enhance the country’s standing as a regional hub for trade facilitation.

To support the rollout, the Customs Service will establish multi-channel helpdesk platforms offering real-time guidance, assistance with compliance, and a way to handle complaints.

However, the agency warned against abuse of the new system. It emphasised that strict penalties including seizure of goods, arrest, and prosecution under the NCS Act, 2023 will apply to anyone found manipulating invoices or attempting to evade import duties.

The NCS also reported that it had taken disciplinary actions against several officers involved in misconduct, including demotion and reinstatement, as part of its drive to uphold accountability and integrity within the agency.

“This new policy reflects our commitment to transparency, ethical conduct, and efficient service delivery,” the statement read. “Through targeted reforms, we aim to strengthen public trust and promote values of service, fairness, and national responsibility.”

The De Minimis Threshold is widely seen as a milestone reform for Nigeria’s import system, particularly for small businesses and individuals engaged in global trade. By reducing bureaucratic hurdles and lowering costs for low-value consignments, the policy is expected to enhance Nigeria’s business environment, stimulate economic growth, and improve the competitiveness of local enterprises.

Erizia Rubyjeana

Source: Arise