How Nigeria’s New $300 Duty-Free Rule Benefits Travellers, Online Shoppers
- The new $300 duty-free ceiling introduced by the Nigeria Customs Service (NIS) will lead to low-value imports for Nigerians.
- The policy applies to both online shopping and passenger luggage at airports across Nigeria
- However, each person is entitled to four exemptions annually, as Nigerians rush to ship from overseas or shop online
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Pascal Oparada, a reporter for Legit.ng, has over ten years of experience covering technology, energy, stocks, investment, and the economy.
When Nigerians click “checkout” on Amazon, Temu, or Shein, or wheel a suitcase through Murtala Muhammed International Airport, there’s now a reason to smile.
A new $300 duty-free threshold means imports and travel baggage under that amount now pass without extra charges.

Source: Getty Images
The policy, one of the highest duty-free cut-offs globally, applies to both online shopping and passenger luggage.
But there’s a catch: each person can only enjoy the exemption once every quarter, up to four times a year.
What the $300 duty-free rule covers
The new rule, known as the “de minimis” threshold, exempts consignments valued under $300 (around ₦450,000 at the current exchange rate) from duties.
This covers international e-commerce orders from platforms like Amazon, Temu, AliExpress, Shein, and Jumia, as well as packages sent by individuals, friends, or family abroad.
For online shoppers, the value of the cart is assessed by the platform. If it falls under the $300 cut-off and it’s the first duty-free import in that quarter, Customs says the consignment will be cleared immediately—no extra duty, no post-release paperwork.
Travellers also stand to benefit. Previously, only goods valued below ₦50,000 were exempted, a threshold widely criticised as unrealistic.
With the new policy, passengers can bring in non-prohibited items worth up to $300 without paying duties, easing frequent tensions at airports.
Why Customs put a limit
While the policy is consumer-friendly, it comes with strict limitations. Each person’s eligibility is logged in a Customs database, ensuring the exemption is used only once per quarter.

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“This is to prevent abuse,” explained Abdulahi Maiwada, Customs’ national public relations officer. “If you don’t put a caveat, people will split consignments to avoid paying duty. When you are importing for commercial reasons, you are expected to pay the government.”
Challenges with valuation
One of the biggest sticking points in Nigeria’s trade system has been valuation disputes. Customs officers frequently challenge invoices or reject undeclared values, leading to arguments and delays.
To address this, Customs said it will rely on six globally recognised valuation methods under the Agreement on Customs Valuation (ACV)—including transaction value of identical or similar goods—to ensure fair assessments.
Penalties for abuse
The NCS warned it will crack down on individuals or businesses who attempt to manipulate invoices or under-declare goods.
Sanctions include forfeiture of items, arrests, and other penalties outlined in the Nigeria Customs Service Act, 2023.
At the same time, Customs said it will launch “multi-channel helpdesks” to guide Nigerians on compliance, inquiries, and complaints, aiming to make the process smoother and more transparent.
The bigger picture
The new duty-free threshold is expected to boost cross-border e-commerce, reduce clearance delays, and enhance Nigeria’s standing as a regional trade hub.
For Nigerians, whether shopping online or returning from abroad, the $300 policy is a welcome relief—removing hidden costs and making transactions more predictable.

Source: Getty Images
Still, strict monitoring means the benefits will only go to genuine consumers, not commercial importers looking for loopholes.
FG suspends 4% FOB Customs charge
Legit.ng earlier reported that the Federal Government has suspended the planned implementation of the 4% Free On Board (FOB) charge on all imports, a move that has been widely welcomed by importers and trade stakeholders.
The decision was announced in a memo (Ref. No. F6380/T/12) issued by the Minister of Finance and Coordinating Minister of the Economy, Wale Edun, on September 15, 2025.
The suspension followed weeks of consultations with industry players, trade experts, and government agencies, who warned that the levy could trigger significant disruptions in the country’s already fragile trade environment.
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Source: Legit.ng