In September 2025, the Federal Government approved a $300 De Minimis Threshold. For Nigerian online sellers in 2026, this is a game-changer for importing samples, gadgets, and small retail batches.
1. The $300 Duty-Free Rule
If your shipment is valued at $300 or less, it is exempt from import duties and taxes. Condition: This is limited to four importations per person/TIN per year. It applies to express shipments (DHL, FedEx) and passenger baggage.
2. Avoiding Invoice Manipulation
Customs uses AI to detect ‘split shipments’ (breaking a $600 order into two $300 boxes). If caught, you lose the exemption and face a 200% penalty. Always be honest about your Commercial Invoice value.
3. Restricted Items Still Apply
Even if an item is worth $50, if it’s a cosmetic product or a medical device, you still need NAFDAC approval. The duty-free status does not bypass health and safety regulations.
Conclusion
The $300 limit is a boost for SME growth. For items above this value, check our Duty Calculation Guide.