Nigeria customs rules & duty-free allowances

Last reviewed October 1, 2026·Official source

Nigeria's customs service treats undeclared cash and commercial goods as a revenue and enforcement priority, and the consequences are severe: seizure, fines, and possible prosecution. The biggest trap for arriving passengers is the currency declaration requirement, which applies to everyone regardless of residency and is enforced with random bag searches even in the green channel.

Duty-free allowances

Alcohol
1.0 L
1 litre of spirits or wine over 22% ABV, or 2 litres of beer/other alcoholic beverages below 22% ABV. Travellers must be 18 or older. Excess is dutiable at 20% of value plus VAT and levies.
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$10,000
Any cash or negotiable instruments of ₦15,000,000 (about USD 10,000) or more must be declared on the Customs Currency Declaration Form (Form CDF) on arrival. Declare at the red channel or to a customs officer before exiting the hall. Failure to declare can lead to seizure of the entire amount and a fine.
Goods duty-free
$800
Personal effects and gifts up to ₦1,200,000 (about USD 800) are duty-free. Above that, customs duty is assessed at rates ranging from 5% to 35% depending on the item, plus 7.5% VAT and other levies. Keep receipts for high-value items.

Prohibited — banned from import

  • Narcotic drugs and psychotropic substances (e.g., cocaine, heroin, cannabis, tramadol without prescription)
  • Pornographic materials and obscene publications
  • Counterfeit currency and counterfeit goods
  • Weapons and ammunition (unless with prior permit from the Inspector-General of Police)
  • Fresh meat, poultry, and dairy products from countries with animal disease outbreaks
  • Certain endangered wildlife products (ivory, pangolin scales) under CITES

Restricted — allowed with a permit or declaration

  • Firearms and ammunition — require a police permit obtained before arrival
  • Medicines containing codeine or controlled substances — need NAFDAC approval and prescription
  • Live animals and plants — require veterinary or phytosanitary certificates and quarantine clearance
  • Drones and satellite phones — need a permit from the Nigerian Communications Commission (NCC)
  • Commercial goods in large quantities — require import documentation and duty payment

Arriving: red vs green channel

After immigration, you enter the customs hall. If you have nothing to declare and are within all allowances, use the green channel. If you exceed any allowance, are carrying cash of ₦15,000,000 (about USD 10,000) or more, or have restricted goods, use the red channel and present a completed Customs Declaration Form (available at the hall or downloadable from the Nigeria Customs Service website). Random bag searches are common even in the green channel, so declare accurately.

Bringing medication

Bring personal medication in original packaging with a copy of your prescription or doctor's letter. Nigeria strictly prohibits the import of narcotics, psychotropic substances, and many codeine-based syrups without a permit from the National Agency for Food and Drug Administration and Control (NAFDAC). Common Western drugs containing codeine, tramadol, or strong sedatives are controlled and may be seized; declare them and carry documentation. Quantities should be for personal use only (typically up to 3 months' supply).

Food, plants & animal products

All food, plants, seeds, and animal products must be declared. Fresh fruits, vegetables, meat, poultry, and dairy are generally prohibited or require an import permit from the Nigerian Agricultural Quarantine Service. Processed and packaged foods are usually allowed in small quantities for personal use but may be inspected. Failure to declare can result in fines and confiscation.

Rules worth knowing

Cash declaration is non-negotiable

If you carry ₦15,000,000 (about USD 10,000) or more, you must declare it on Form CDF. Customs can seize the entire amount if you fail to declare, and you may face prosecution. This applies to both residents and non-residents.

No duty-free allowance for residents

Nigerian residents returning from abroad are not entitled to the same duty-free allowance as non-residents. Residents must pay duty on all goods above a very small personal effects threshold. If you are a resident, expect to declare and pay.

Strict penalties for undeclared goods

Undeclared dutiable goods are subject to seizure and a fine of up to 300% of the duty payable. Customs officers at Lagos and Abuja have been known to impose on-the-spot fines. Always use the red channel if in doubt.

Currency controls on departure

When leaving Nigeria, you cannot take more than ₦15,000,000 (about USD 10,000) in cash without declaring it, and you must have proof of how you obtained the funds if asked. Taking out more than you declared on arrival can lead to seizure.

Frequently asked questions

Personal electronics for your own use are generally duty-free and do not need to be declared if they are clearly used and not in original packaging. However, if you are bringing multiple new devices, customs may consider them commercial goods and charge duty. Keep receipts for any high-value items.
Small quantities of packaged, non-perishable snacks for personal consumption are usually allowed, but you must declare them. Fresh fruits, vegetables, meat, and dairy are prohibited or require permits. Failure to declare can result in fines.
You will be directed to the red channel to pay duty on the excess. Duty on alcohol is 20% of value plus VAT and levies; tobacco duty is similar. It is often cheaper to buy extra at the airport duty-free on arrival if available, but check the limits.
No. Nigeria does not operate a tourist VAT refund scheme. VAT paid on purchases is not refundable at the airport.
Yes, but only for personal use and with a valid prescription. Drugs containing codeine, tramadol, or other controlled substances require prior approval from NAFDAC. Bring a doctor's letter and keep medication in original packaging. Some common Western drugs are illegal here; check before you travel.
You can bring any amount, but if it is ₦15,000,000 (about USD 10,000) or more, you must declare it on Form CDF. There is no limit on how much you can bring, but undeclared amounts can be seized.
The green channel is for travellers with nothing to declare and within allowances. The red channel is for those with goods to declare, cash of ₦15,000,000 (about USD 10,000) or more, or restricted items. If you use the green channel and are found with undeclared goods, you face penalties.