Customs Approves $300 Duty-Free Import Limit to Boost Trade
The Nigeria Customs Service (NCS) has introduced a new $300 De Minimis Threshold policy for low-value consignments. Effective September 8, 2025, imported goods worth $300 or less brought in through courier services or passenger baggage will no longer attract import duties and taxes. This excludes items on the prohibited or restricted list.
According to the NCS, this move is designed to ease trade, reduce business costs, and encourage cross-border e-commerce. It also aligns with international standards such as the World Trade Organisation’s Trade Facilitation Agreement.
Benefits for Nigerians
This policy offers direct advantages for individuals and businesses:
Cheaper online shopping: Nigerians buying goods from abroad worth $300 or less can save on duty charges.
Faster clearance: Low-value goods will move through customs quicker, reducing delays at airports and seaports.
Support for small businesses: Entrepreneurs importing small consignments for resale can cut down on costs, making their products more affordable.
Boost for e-commerce: Online sellers and SMEs can expand their businesses by leveraging this simplified clearance process.
Customs’ Warning on Compliance
The NCS emphasized that attempts to manipulate invoices or evade duty obligations will attract penalties, including forfeiture, arrest, or sanctions under the NCS Act, 2023. To ensure smooth implementation, the service will set up multi-channel helpdesks to guide importers, resolve complaints, and provide information on compliance.
“Through impactful reforms, the service will continue to strengthen public trust and ensure personnel reflect the values of service, fairness, and national responsibility,” the NCS stated.
“This $300 duty-free threshold is not just about trade facilitation; it is about reducing the cost of doing business, empowering small entrepreneurs, and positioning Nigeria as a hub for cross-border e-commerce.”
How to Take Advantage
Shop smartly: When buying online, ensure your order value (including shipping) does not exceed $300.
Small imports for resale: Importers of fashion, gadgets, or household goods can reduce costs by splitting bulk purchases into smaller consignments.
Stay compliant: Always declare goods honestly and avoid prohibited items to benefit fully from the exemption.
The $300 duty-free threshold is a win for businesses and consumers in Nigeria. By cutting costs, easing clearance, and promoting accountability, this reform strengthens Nigeria’s trade environment and encourages entrepreneurship. Nigerians can maximize the benefit by shopping wisely, importing within the limit, and complying with Customs regulations.
