Free import by passengers of 18 years of age or over:
- 200 cigarettes or 50 medium sized cigars or 200 grams of tobacco of foreign manufacture; If more is imported, duty is due on the whole quantity;
- 1 liter of spirits and 1 liter of wine; if more is imported, duty is due on the whole quantity;
- 284 centiliter of perfume or eau-de-Cologne or other perfumed spirits; if more is imported, duty is due on the whole quantity;
- personal effects;
- gifts valued up to NGN 50,000.- (excl. jewellery, photographic equipment, electronics and luxury goods).
Restrictions apply for import of plants, seeds and flowers.
No pharmaceutical products may be carried in passengers' checked baggage.
A substantial amount of duty will be levied on cameras (100%), projectors (100%), radios (50%), records (66%), tape recorders (40%), typewriters (40%) etc. contained in a passenger's baggage, unless passenger is either a temporary visitor, or can submit a certificate of re-importation obtained on departure, or can provide proof that the items concerned have been in use and in his possession for at least 3 years.
- All kinds of beer, mineral water and soft drinks;
- sparkling wine (including champagne);
- all fruits, vegetables, cereals and eggs either fresh or preserved;
- textile fabrics and mosquito netting;
- jewelry and precious metals.
Free export by passengers of 18 years of age or over:
- 200 cigarettes or 50 cigars or 1 lb. of tobacco of foreign manufacture; 200 cigarettes of local manufacture;
- 1 bottle of whisky of foreign manufacture. African ceremonial objects and African antiquities can only be exported with approval of the Department of Antiquities.
Same regulations as for passengers apply.
Dogs and cats must be accompanied by a health certificate and rabies certificate issued by a veterinary at point of origin. The certificate may not be older than 1 week. Pets may enter as passenger's checked baggage or as cargo.
Baggage is cleared at the first airport of entry in Nigeria.
Exempt: baggage of transit passengers with a destination outside of Nigeria, which remains on board when continuing on the same international flight, or is transferred automatically by handling agents when continuing on another international flight.
No airport tax is levied on passengers upon embarkation at the airport.
Local currency (Nigerian Naira-NGN) up to NGN 5,000.- in banknotes and provided declared upon arrival, foreign currencies for an unlimited amount, provided declared upon arrival.
For all residents: local currency (Nigerian Naira-NGN): up to NGN 5,000.- in banknotes. Foreign currencies: up to USD 5,000.-. Exceeding amounts must be declared upon departure.
Non-residents: local currency: up to NGN 5,000.- in banknotes, provided declared upon departure. foreign currencies: up to the amounts imported and declared on arrival.