Tag: nigeria


List of Nigeria Import Duty Free Allowance Goods

List of Nigeria Import Duty Free Allowance Goods

Comments Off on 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 and that must be accompany by him or her.

Unused personal effects, the property of a traveler 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.

For Temporary Visitor and Tourist, these set of items shall be allowed duty free

  1. One Radio Set;
  2. One portable musical instrument;
  3. 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 which can be imported duty free which shall not include any goods intended for sale, barter or exchange.

Nigeria Import Duty Free Personal Items

  1. Clothing, New or Used provided the quantity is reasonable
  2. Children’s bicycle, perambulators tricycles and one type for each child
  3. Carry-cots and push chairs
  4. Toys
  5. Camera-Cine or still Video Camera Binoculars, Portable PC, Portable Typewriters, Watches Printer. One for each passenger new or used provided the quantity for value is reasonable
  6. Gramophone Records, Compact Disk, Recording Tapes, Processed Films, Negative and Slides reasonable
  7. Jewelry (Must be declared in writing to avoid difficulties at the time of Re-exportation)
  8. Tools and Instruments

 

Tax Free 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

Nigeria Import Duty Free Consumable Goods

  1. Spirit: One (1) litre bottle
  2. Wine: One (1) litre bottle
  3. Tobacco of all kinds: 200 grammes total (cigarettes = 200 gms)
  4. Perfume: 284 cu.cm 
  5. Zam-Zam Water: applicable to pilgrims only (In reasonable quantity not for commercial purposed)
  6. DateSecond hand Clothes

 

IMPORTED GOODS

Articles which have previously been in Nigeria and which have undergone no alterations, repairs or other process abroad, are admitted free of duty provided that a Certificate of Re-importation of goods 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.

read more