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List of Nigeria Import Duty Free Allowance Goods

Nigeria import duty free items


Under the Nigeria Import duty free, the following are subject to exemption from import duty:

Personal and household effects of the traveler which must be accompany by him or her.

The traveler property meant for personal use or gifts which it value must not exceed N50,000.00 -excluding jewellery, electronic, photographic equipment, 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.

For temporary visitor and tourist, these following items are allowed to be imported duty free

  • One portable musical instrument;
  • One fishing outfit
  • One Radio Set

These goods if allowed into the country duty free must not be disposed of in the country, except after the appropriate duties have been paid

Personal and household effects which can be imported duty free shall not include any goods meant to be sold, barter or exchange.

Nigeria Import Duty Free Personal Items

  • Jewelry
  • Children’s bicycle, perambulators tricycles and one type for each child
  • Carry-cots and push chairs
  • Clothing, New or Used provided the quantity is reasonable
  • Toys
  • Camera-Cine or still Video Camera Binoculars, Portable PC, Portable Typewriters, Watches Printer.
  • Gramophone Records, Compact Disk, Recording Tapes, Processed Films, Negative and Slides reasonable
  • Tools and Instruments

Tax Free Household Effects

  • Record Player
  • Tape Recorder
  • Sewing Machine
  • Television Receiver
  • Piano or Organ
  • Video Machine
  • Kitchen and Cooking Utensils And apparatus Cooker, Microwaves etc
  • Musical Instruments
  • Projectors – Cine or Still
  • Radiogram /Radio Set
  • Linen (Table Linen, Bed Sheets, Towels, etc
  • Crockery, Glassware and Cutlery
  • Soft Furnishing (Curtains, Carpet, Cushion Covers etc)
  • Furniture, Household appliances

Nigeria Import Duty Free Consumable Goods

  • Second hand Clothes
  • Wine: One (1) litre bottle
  • Spirit: One (1) litre bottle
  • Tobacco of all kinds: 200 grams total (cigarettes = 200 gms)
  • Zam-Zam Water: applicable to pilgrims only for personal use
  • Perfume: 284 cu.cm


Items which were once in Nigeria and which have undergone no repairs, alteration or other process that may have change it form from abroad, are admitted free of duty on the conditions that a Certificate of Re-importation of goods or reasonable evidence of purchase in Nigeria is produced.


Tourists or temporary visitors may bring with them into Nigeria, without payment of Customs duty on their personal effects.

Motor Vehicles: this is valid for the duration of 6 months from the date of importation and it must be covered by a valid carnet or triptych, an international touring document and the visitor may be you will be required to provide financial cover for the Custom duty involved.