CONCESSIONS GRANTED BY THE NIGERIA CUSTOMS SERVICE TO PASSENGERS AND TOURISTS

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                                                                                        
a A passenger who has been resident abroad for more than Nine months
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

 Entitlement under Section 4
4(a), 4(b) New or Used and 4(c)
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
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, Compact 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
Condition; 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                         ABSOLUTE

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)

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.