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Travellers arriving in Nigeria may bring 1 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Allowances apply to adult travelers (18+ for tobacco, 18+ for alcohol). Personal-use quantities above these levels attract duty, excise tax and 7.5% VAT under the Customs and Excise Management Act. Currency is NGN; USD-equivalent values are indicative only.

200 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Yes. Cash and equivalent bearer instruments above USD 10000 (USD) must be declared on arrival.

No published personal-import de minimis. Nigeria does not publish a personal-import de minimis threshold; all commercial consignments clear through SON/CBN-linked documentation regardless of value. Personal-effects returning-resident exemptions exist under the Customs Act but require residence proof.

VAT 7.5% (raised from 5% in February 2020). Applied to imports plus customs duty per ECOWAS Common External Tariff (5% baseline, 20% peak). PAAR pre-arrival assessment mandatory.

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Nigeria Customs Service (NCS) for your specific medicine.

Gifts are accepted by post but are still subject to Nigeria's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 — undervaluation is treated as fraud.

A customs declaration filed with Nigeria Customs Service (NCS), a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

Narcotics and psychotropic substances (NDLEA enforcement); Counterfeit currency, banknote paper, security printing machinery; Tear gas, nerve gas and similar riot-control substances (civilian). See the full prohibited list on this page.

Firearms and ammunition (Ministry of Interior permit required); Pharmaceuticals (NAFDAC registration or personal-prescription exception); Telecommunications equipment (NCC type approval). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

Use the red channel at the airport. Most ports of entry into Nigeria accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Nigeria Customs Service (NCS)'s agricultural / biosecurity authority before bringing food.

Vape rules are changing fast worldwide; Nigeria may have specific restrictions, age limits, or outright bans. Verify on the current Nigeria Customs Service (NCS) guidance before travel — bans have grown markedly since 2023.

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Nigeria's health authority before travel.

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Nigeria.

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact — they handle clearance on your behalf. If you need to deal directly with the authority, contact Nigeria Customs Service (NCS) via the contact route on their official site.

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.