Effective date: 8 September 2025
Policy: Items valued at $300 or less are duty-free. This covers e-commerce packages (express/courier) and passenger baggage. It’s capped at four uses per person per year. Prohibited/restricted items don’t qualify. Customs says eligible packages get immediate release without extra post-release paperwork.
A BusinessDay report framed it like this: more small online are orders clearing without extra fees, and travellers’ small items are passing duty-free — again, subject to the four-times-a-year limit.
How Does this Affect You and How do You Benefit?
1. Everyday online shoppers
Small purchases from Temu, AliExpress, Amazon, etc., at ≤$300 are now cleared duty-free — up to four times a year per person. Expect faster delivery on qualifying items since Customs promises immediate release.
2. International travellers
Personal merchandise in baggage ≤$300 qualifies for duty-free treatment (same four-times-a-year cap).
3. Small retailers/SMEs importing bits and pieces
For small and micro businesses that import clothes, jewelry, accessories, etc. You only get four shots per year, so batch them properly and buy Upto 290$ for these small batches. Plan your shipments to avoid crossing the cap if you're a small Importer. Medium to Large importers don't need to bother about this.
But instead of importing $50 to 100$ products monthly exceeding your usage, again, plan your shipments.
Enforcement
Customs warned against manipulation. Non-compliance can mean forfeiture and arrest under the NCS Act 2023.
Some Practical Tips for Nigerians
1. Keep clear invoices/receipts showing item value.
2. Track your four annual uses.
3. Don’t split one expensive items into “parts” to dodge the threshold.
4. Do not declare fake values, you risk losing goods and getting into trouble.
Overall planning usage and ensuring you follow the due processes is the best way to utilize this.
How Nigeria Compares Globally
The U.S. recently suspended de-minimis for most countries.
The EU is tightening low-value imports, with reforms targeting the old €150 customs duty threshold.
Nigeria’s $300 sits between past U.S. $800 levels and the EU’s possible €150 direction.
Bottom Line
For small shoppers and traveller, this is a great development. Fewer charges and faster releases.
For SMEs, it’s helpful but limited: four entries won’t save much for a large business, but used smartly, it can reduce costs on small urgent shipments.
For logistics operators, customer education and clean documentation become even more important.
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