Nigeria Customs Disclosed Goods That Exempted from Duties

By Ajibola Emmanuel Enitan and Akinsulu Bamidele Joshua

The Nigeria Customs Service Board (NCSB) has approved a new policy exempting goods worth $300 or less from customs duties and taxes. The decision, effective September 8, 2025, aims to simplify clearance processes and boost e-commerce.

The policy applies to express shipments and passenger baggage, with a limit of four importations per year. Goods on Nigeria’s list of prohibited or restricted items are not eligible for the exemption.

The NCSB says the move aligns with global best practices and will enhance trade facilitation, encourage small businesses, and position Nigeria as a regional e-commerce hub.

The board also announced the creation of helpdesk platforms to guide stakeholders on compliance requirements and resolve complaints.

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