Low-Value Goods Up to $300 Now Exempt From Tax Duties — Nigeria Customs

The Nigeria Customs Service Board (NCSB) has approved a $300 de minimis threshold for low-value imports brought in through express shipments or passenger baggage, exempting them from customs duties and taxes.

The decision was announced in a statement by Abdullahi Maiwada, spokesperson of the Nigeria Customs Service (NCS), after the board’s 63rd regular meeting on September 2, chaired by Finance Minister and Coordinating Minister of the Economy, Wale Edun.

Effective September 8, the policy aims to streamline clearance procedures, promote cross-border e-commerce, and ease travel for passengers carrying low-value goods.

According to the NCS, each individual is limited to four such duty-free importations annually, in line with the Nigeria Customs Service Act 2023 and international standards, including the WTO Trade Facilitation Agreement and the WCO Revised Kyoto Convention. kiwifroot one piece

Goods valued at $300 or below will be cleared instantly without post-release paperwork, provided they are not listed as restricted or prohibited.

The service cautioned against attempts to abuse the system through invoice manipulation or duty evasion, warning that offenders risk forfeiture of goods, arrest, and prosecution under the law.

To support implementation, multi-channel helpdesks will be set up to assist stakeholders, manage inquiries, and address compliance concerns.

Authorities expect the measure to reduce clearance delays, boost trade facilitation, and reinforce Nigeria’s position as a regional hub for e-commerce and logistics.