According to the policy approved by the Nigerian Customs Service on September 2, 2025, which took effect on September 8, low-value goods imported via courier or passenger luggage with a value not exceeding 300 USD are exempt from import duties and taxes. If the value of the speaker amplifier does not exceed 300 USD and meets the following conditions, it can enjoy the tax exemption policy.

Ⅰ.Scope of Application

Personal Use: 

If the speaker amplifier is for personal use and its value does not exceed 300 USD, it can be imported tax-free via courier or passenger luggage.

E-commerce Orders:

This applies to international orders from e-commerce platforms such as Amazon, Temu, AliExpress, Shein, Jumia, etc., as well as packages sent by overseas friends and relatives. If the e-commerce platform confirms that the order value does not exceed 300 USD and it is the first tax-free import of the quarter, it can be cleared directly without additional procedures.

Passenger Luggage:

Non-prohibited items carried by incoming passengers, such as personal items and small purchases, are exempt from customs duties if their value does not exceed 300 USD. This avoids the past disputes over cargo detention at airports caused by the low tax-free standard.
 

II.Restrictions

Frequency Limitation

Each person is only allowed to enjoy the tax exemption benefit once per quarter, with a maximum of four times per year. The customs authorities will keep records of usage through a database to prevent the circumvention of tariffs by splitting orders.

Product Category Restrictions:

The tax exemption policy only applies to non-prohibited and non-restricted goods. Prohibited imports include live or dead birds (including poultry), pork and pork products, beef and beef products, eggs, flowers, cassava/cassava products, fresh and dried fruits, corn, sorghum, millet, wheat flour, vegetable fats and oils, confectionery, cocoa products, noodles, biscuits, beverages, beer, bentonite and barite, bagged cement, pharmaceuticals, toothpaste, soap, detergents, mosquito coils, disinfectants, plastic sanitary products, household items, toothpicks, retreaded and second-hand tires, crinkled paper and cardboard, textile fabrics, textile products and yarns, all kinds of footwear and bags, machetes, axes, picks, shovels, similar tools, second-hand compressors, second-hand air conditioners and second-hand refrigerators/freezers, second-hand motor vehicles, assembled bicycles and spare parts, wheelbarrows, furniture, generator mufflers, video game consoles, and ballpoint pens, etc.

Commercial Import Restrictions:

Imports for commercial purposes are still subject to legal taxation.
 

III.Notes

Product Category Restrictions:

Frequency of Use Restrictions:

Each person can enjoy the tax exemption benefit only once per quarter, with a maximum of four times a year. The customs authorities will keep records of usage through a database.
 

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