In a major step to simplify trade and encourage online business, the Nigeria Customs Service (NCS) has announced that all imports valued at $300 or less will now be exempted from import duties and taxes.

The new rule, called the $300 De Minimis Threshold, officially takes effect on September 8, 2025. It applies to low-value goods brought in through express courier shipments or passenger baggage, as long as the items are not on Nigeria’s restricted or prohibited import list.

The policy is expected to:

Ease trade processes by cutting down clearance delays at ports.

Lower business costs for individuals and small enterprises.

Boost Nigeria’s e-commerce sector, which has been rapidly expanding in recent years.

Align Nigeria with global best practices under the World Trade Organisation’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention.

According to the Customs Service, the move shows Nigeria’s commitment to making trade more transparent, faster, and fairer, while also making the country more competitive as a regional trade hub.

Support and Enforcement

To help businesses and individuals adjust to the new policy, the NCS says it will launch multi-channel helpdesk platforms to provide real-time guidance, compliance support, and complaint resolution.

However, the agency also issued a strong warning: anyone caught trying to abuse the system—such as by manipulating invoices to avoid paying duties—will face penalties including seizure of goods, arrest, and prosecution under the NCS Act, 2023.

Integrity and Reforms

The Customs Service added that it has already taken disciplinary action against several officers for misconduct, including demotions, as part of its wider effort to promote accountability, transparency, and public trust.

A Boost for Small Businesses

For many small businesses and individuals who import affordable goods for resale or personal use, this reform is seen as a game-changer.

 By cutting bureaucratic hurdles and reducing costs, the $300 duty-free threshold is expected to strengthen Nigeria’s business environment, stimulate economic growth, and support local entrepreneurs.