• Home



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.


Subject to the concessions in Section 3 and the conditions in Section 4, the following are admissible to exemption from import duty:

  1. 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
  2. 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
  3. The property accompanying a temporary visitor to Nigeria, to the extent permitted by the Board and subject to any conditions imposed by it
  4. 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
  5. 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 exchange”.


  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. The 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 additional items:

    1. One radio set;
    2. One portable musical instrument;
    3. One fishing outfit

These goods must not be disposed of (sold, bartered or exchanged) in the country, except after the appropriate duties have been paid

Personal and household effects accepted as baggage shall not include any goods intended for sale, barter or exchange which are mentioned in the following list below:

Articles Conditions
Personal Effects

    1. Clothing, New or Used
    2. Children’s bicycle, parambulators
    3. Carry-cots and push chairs
    4. Toys
    5. Camera-Cine or still Video Camera Binocuilars, Portable PC, Portable Typewriters, Watches Printer
    6. Gramophone Records, Compaqt Disk, Recording Tapes, Processed Films, Negative and Slides reasonable
    7. Jewellery (Must be declared in writing to avoid difficulties at the time of Re-exportation)
    8. 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

    1. Linen (Table Linen, Bed Sheets, Towels, etc
    2. Crockery, Glassware and Cutlery
    3. Soft Furnishing (Curtains, Carpet, Cushion Covers etc.)
    4. Furniture, Household Appliances (Vacuum Cleaner, Floor Polisher, Refrigerator, Electric Iron, Washing Machine, Cooker, Hair and Cloth Dryer etc)
    5. Kitchen and Cooking Utensils And Apparatus Cooker, Microwaves etc.
    6. Musical Instruments
    7. Projectors – Cine or Still
    8. Radiogram/ Radio Set
    9. Record Player
    10. Tape Recorder
    11. Sewing Machine
    12. Television Receiver
    13. Video Machine
    14. Piano or Organ
Consumable Goods

    1. Spirit
    2. Wine
    3. Tobacco of all kinds
    4. Perfume
    5. Zam-Zam Water
    6. Dated 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 purposes)



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.


(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 Customs Duty involved. Such a cover will be a Bond (the surety to which should be the 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 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 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.

A passenger who carries with him dutiable goods beyond the value of baggage concessions granted and/ or restricted goods is to pass through the Red channel indicated by a red 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/ her baggage.

Webb Fontaine Group. All rights reserved.