GENERAL INFORMATION
This is intended to provide a guide on the concessions granted by the Nigeria
Customs Service to passengers and tourists, and to acquaint them with what
is expected of them on arrival to Nigeria.
On arrival, you are not to leave the Customs Area until you and your
baggage have been cleared through Customs. You may be required to produce
every piece of your baggage to the officer on baggage duties. You are expected
to make a true declaration of the contents of your baggage to the officer
at either the Green Exit or the Red Exit. Further information on Customs
clearance on arrival should be obtained from any officer in the Baggage
Hall or from any Customs office in Nigeria.
If you have any complaint on the duty assessed on your baggage please
contact the most senior Customs Official in the Baggage Hall.
We wish you a happy stay in Nigeria.
PASSENGERS’ BAGGAGE
Subject to the concessions in Section 3 and the conditions in Section 4,
the following are admissible to exemption from import duty:-
- Personal and household effects, the property of and
accompanying a passenger, to the extent permitted by the Board and subject
to any condition imposed by it;
- Unused personal effects, the property of a passenger
and gifts not exceeding a value of N50,000.00 (Excluding Jewellery, Photographic
Equipment, Electronic and other luxury goods) and articles for which
specific concessions are;
- The property accompanying a temporary visitor to Nigeria,
to the extent permitted by the Board and subject to any conditions imposed
by it;
- Personal and household effects, the property of a passenger,
landed at any Customs Port, Customs Airport and Customs Station within
two months of the arrival of the passenger or within such further period
as the Board may allow, to the extent permitted by the Board and subject
to any conditions imposed by it; and
- Personal and household effects of a citizen of Nigeria
who had been resident in a place outside the limits of the jurisdiction
of Nigeria for not less than nine months.
Provided that for the purpose of sub-items (i) – (v) “baggage
shall not be interpreted to include any vehicle or any goods intended for
sale, barter or exchanged”.
CONCESSIONS
| |
Passengers |
Entitlement under Section 4 |
| a |
A passenger who has been resident abroad
for more than Nine months |
4(a), 4(b) New or Used and 4(c) |
| b |
Unaccompanied baggage of above of accompanied.
The sum total passengers and unaccompanied baggage must not exceed
passenger's entitlement as above |
|
| c |
Temporary Visitor and Tourist |
4(a) and 4(c) and the following addtional
items:
- One Radio Set;
- One portable musical instrument;
- One fishing outfit
These goods must not be disposed of in
the country, except after the appropriate duties have been paid |
Personal and household effects accepted as baggage which shall not include
any goods intended for sale, barter or exchange, the following:
| Articles |
Conditions |
Personal Effects
- Clothing, New or Used
- Children's bicycle, parambulators
- Carry-cots and push chairs
- Toys
- Camera-Cine or still Video Camera Binocuilars,
Portable PC, Portable Typewriters, Watches Printer
- Gramophone Records, Compaqt Disk, Recording
Tapes, Processed Films, Negative and Slides reasonable
- Jewellery (Must be declared in writing
to avoid difficulties at the time of Re-exportation)
- Tools and Instruments
|
Provided the quantity is reasonable
tricyles and one type for each child
One for each passenger new or used provided
the quantity for value is reasonable
Provided they are appropriate to the passenger's
occupation and it is only one set of tools and instruments |
Household Effects
- Linen (Table Linen, Bed Sheets, Towels,
etc
- Crockery, Glassware and Cutlery
- Soft Furnishing (Curtains, Carpet,
Cushion Covers etc)
- Furniture, Household appliances (Vacuum
Cleaner, Floor Polisher, Refrigerator, Electric Iron, Washing
Machine, Cooker, Hair and Cloth dryer etc)
- Kitchen and Cooking Utensils And apparatus
Cooker, Microwaves etc
- Musical Instruments
- Projectors - Cine or Still
- Radiogram /Radio Set
- Record Player
- Tape Recorder
- Sewing Machine
- Television Receiver
- Video Machine
- Piano or Organ
|
|
Consumable Goods
- Spirit
- Wine
- Tobacco of all kinds
- Perfume
- Zam-Zam Water
- Date
Second hand Clothes
|
One (1) litre bottle
One (1) litre bottle
200 grammes total
(cigarettes = 200 gms)
284 cu.cm
Applicable to pilgrims only
(In reasonable quantity not for commercial purposed)
ABSOLUTE
|
IMPORTED GOODS
Articles which have previously been in Nigeria arid which have undergone
no alterations, repairs, any other process abroad, are admitted free of
duty provided that a Certificate of Re-importation of goods C.206 or reasonable
evidence of purchase in Nigeria is produced. Customs duty, calculated on
the value added, is charged on goods which have undergone further processing,
repairs or alterations abroad.
TOURISTS OR TEMPORARY VISITORS
(a) Tourists or temporary visitors may bring with them into Nigeria, without
payment of Customs duty their personal effects.
(b) Motor Vehicles:
As temporary visitors you may bring
your own private motor vehicle into Nigeria for a period not exceeding
six months from the date of importation, provided that it is covered by
a valid carnet or triptyque: an international touring document, you will
be required to provide financial cover for the Custom duty involved. Such
cover will be a bond (the surety to which should be a Bank or an Insurance
Company established in Nigeria) or a Cash Deposit equal to the duty involved.
The Bond will be invalidated or the deposit refunded immediately the car
is re-exported.
THE DUAL CHANNEL SYSTEM
The dual channel system of passenger clearance is operated at Lagos/Abuja
International Airports. By choosing a specifically designated exit, the
traveler declares either that he is carrying dutiable and/or restricted
articles, or that he does not carry any of such articles.
There are two designated exits and a passenger goes
through one of the exits with all his baggage loaded on a trolley:-
(a) GREEN EXIT
A passenger who is satisfied that he
does not carry with him dutiable or restricted goods is to pass through
the green exit indicated by a green regular octagon with the words “NOTHING
TO DECLARE” in English
or “RIEN A DECLARER” in French.
(b) RED EXIT
A passenger who carries with him dutiable
goods beyond the value of baggage concessions granted and/or restricted
good is to pass through the Red channel indicated by a read square with
the words “GOODS TO DECLARE” in
English or “MERCHANDISES A DECLARER” IN French and to declare
such goods to the Customs officer by the Examination bench.
By choosing a channel, a passenger is, by implication,
declaring the contents of his baggages.
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