The Nigeria Customs Service (NCS) has announced a new policy that exempts imports valued at $300 or less from duty and taxes. The measure, which takes effect immediately, applies to low-value shipments, e-commerce parcels, and passenger baggage, provided they do not contain prohibited or restricted goods.
The decision was approved by the Customs Board at its 63rd meeting chaired by the Minister of Finance and Coordinating Minister of the Economy, Wale Edun. According to the NCS, the threshold was set after a review of practices in other countries and is in line with the World Trade Organization’s Trade Facilitation Agreement and the World Customs Organisation’s Revised Kyoto Convention.
Each individual will be entitled to four duty-free imports per year under the new policy. Goods that qualify will be cleared immediately without additional documentation.
The NCS said: “This new policy reflects our commitment to transparency, ethical conduct, and efficient service delivery. Through targeted reforms, we aim to strengthen public trust and promote values of service, fairness, and national responsibility.”
The agency also warned that anyone caught trying to manipulate invoices or evade payment of duties will face seizure of goods, arrest, and prosecution under the Nigeria Customs Service Act, 2023.
Alongside the new import rules, the Customs Board also approved disciplinary actions against some officers. Two were demoted and placed under medical review, while two others were reinstated after clearance. The service reiterated its zero tolerance for misconduct, including drug abuse.
