Business

$300 Duty-Free Limit for Low-Value Shipments and Baggage takes effect in Nigeria

…As Sierra Leone, Egypt, S/Africa, others zero De Minimis threshold contrast

By Ezurike Ugochukwu

The Nigeria Customs Service(NCS) has introduced duty-free limit for Low-Value Shipments and Baggage otherwise known as De Minimis Threshold Value of $300.

This new e-commerce policy which takes effect September 8, 2025 means that goods valued at $300 or less imported through express shipments or passenger baggage are exempted from customs duties and taxes.

The approval was part of the decisions reached by the Nigeria Customs Service Board (NCSB), at its 63rd regular meeting held on Tuesday, 2nd September 2025, chaired by the Honourable Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun aimed at simplifying clearance processes, enhance trade facilitation, and support e-commerce in Nigeria, applying to low-value imports, e-commerce consignments, and passenger baggage with a limit of four importations per person per year.

The decision which takes takes effect on Monday, 8th September 2025, aligns with the best global practices that aim to simplify clearance processes for low-value consignments, enhance trade facilitation, and provide clarity for e-commerce stakeholders and travellers.

“By defınition, it is essential to note that the De Minimis threshold is the value below which imported goods are exempted from payment of customs duties and related taxes established by the national legislation. After a comprehensive review of similar practices across continents, 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 threshold, which is restricted to four importations per annum, aligns with Section 5(c &d), Section 158 subsections (5 &6), and other relevant provisions of the Nigeria Customs Service Act, 2023, as well as international instruments, including the World Trade Organisation (WTO) Trade Facilitation Agreement and the World Customs Organisation (WCo) Revised Kyoto Convention.

“Under the new regulation, goods valued at $300 or less will be exempted from import duties and taxes, provided they are not prohibited or restricted items. Similarly, passenger merchandise in baggage not exceeding the same value shall also be exempted.

“The framework further ensures immediate release and clearance of eligible consignments without post-release documentation, while also mandating strict enforcement measures against stakeholders who attempt to manipulate invoices or evade duty obligations. Noncompliance penalties include forfeiture, arrest, and other sanctions stipulated in the NCS Act 2023.

“To support the smooth implementation of the De Minimis regulation, the Nigeria Customs Service will establish multi-channel helpdesk platforms. These dedicated channels are designed to serve as direct points of engagement for stakeholders, providing timely guidance on compliance requirements, addressing inquiries, and resolving complaints that may arise during implementation. This initiative is expected to stimulate cross-border e-commerce, minimise clearance delays, and further consolidate Nigeria’s position as a regional leader in trade facilitation” the statement read.

Nationupdate further added for clarity thatv”De minimis” as a Latin phrase means “of minimal things” In the context of customs, it’s limit below which imported goods are exempt from paying customs duties, taxes, or other regulatory requirements. If the value of the imported goods is below the De minimis threshold, they are considered “minimal” or “negligible” and are not subject to the usual customs procedures, duties, or taxes.

From Nationupdate inquires, here are some African countries with their De Minimis threshold values.

– Algeria: DZD 50,000.00

– Egypt: No De Minimis threshold ( EGP 0.00)

– Gambia: GMD 100.00

– Ghana: GHS 5.00 (Duty), GHS 0.00 (Tax)

– Kenya: No De Minimis threshold (KES 0.00)

– Mauritius: MUR 500.00

– Morocco: No specific value mentioned, but Morocco likely follows EU customs regulations due to its association agreements

– Namibia: No De Minimis threshold (NAD 0.00)

– Niger: XOF 20.00

– Nigeria: $300 (approximately NGN 460,000, depending on exchange rates), restricted to four importations per annum

– South Africa: No De Minimis threshold (ZAR 0.00)