🇳🇬 Nigeria
AFRICA
Nigeria Customs Service (NCS)
7.5%
1 L
200
≈ US$300
The official Nigeria Customs Service (NCS) allowance page could not be machine-fetched on 2026-09-06 (no allowance page could be located on the site); the figures shown come from our last editorial verification on 2026-07-01 and have not been re-checked against the live page. View source →
Duty-Free Allowances
| Category | Allowance |
|---|---|
| Alcohol | 1 L |
| Cigarettes | 200 |
| Personal goods value | ≈ US$300 |
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.
Cash Declaration Threshold
US$10,000
Local currency equivalent: USD
Travelers carrying cash, traveler's cheques, or negotiable instruments above this threshold must declare them at customs on arrival.
Special Notes
- 01Form A for cash declarations above USD 10,000 equivalent must be completed at arrival and departure; non-declaration is a criminal offence under the Money Laundering (Prevention and Prohibition) Act 2022.
- 02Pre-Arrival Assessment Report (PAAR) is required for most commercial imports; SON's Conformity Assessment Programme (SONCAP) applies to regulated products.
- 03Naira cannot lawfully be moved physically across the border (export of Nigerian currency is prohibited).
- 04The import-prohibition list is updated by the CBN — check before shipping.
Does what I'm carrying fit?
This is a fit check, not legal advice — the red channel is always available.