AKINWALE ABOLUWADE
The Nigeria Customs Service Board (NCSB) has approved a duty-free threshold for low-value consignments imported through express shipments or passenger baggage.
The decision, which takes effect from Monday, September 8, 2025, was reached at the Board’s 63rd regular meeting held on Tuesday, September 2, and chaired by the Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.
According to the Board, the approval aligns with global best practices aimed at simplifying clearance processes for low-value goods, enhancing trade facilitation, and providing clarity for e-commerce operators and travellers.

The de minimis threshold refers to the value below which imported goods are exempted from payment of customs duties and related taxes, as defined by national legislation.
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 NCS National Public Relations Officer, ACC Abdullahi Maiwada, said that the threshold is limited to four importations per annum and is in line with the Nigeria Customs Service Act, 2023, as well as international instruments.
Under the new rule, goods valued at $300 or less will be exempted from import duties and taxes, provided they are not prohibited or restricted items. Similarly, passenger baggage not exceeding the same value will also qualify for exemption.
This guarantees immediate release and clearance of eligible consignments without post-release documentation. However, it mandates strict enforcement against manipulation of invoices or attempts to evade duty, with penalties including forfeiture, arrest, and other sanctions under the NCS Act, 2023.
Meanwhile, the Board approved disciplinary actions against some officers, including the demotion of two personnel to the next lower rank, and reinstatement of two others whose cases were reconsidered.
The demoted officers are also required to undergo mandatory medical re-evaluation to determine their fitness to remain in service.
Issuing a stern warning, the Board cautioned officers against substance abuse and unethical conduct, stressing that such behaviour will not be tolerated.















