Section 162: Definition under this part

In this Part -
"traveler" means -
(a) any person who does not normally reside in Nigeria, who enters and leaves Nigeria (a non-resident); or
(b) any person who normally reside in Nigeria, who leaves and returns to Nigeria (a returning resident);
"personal effect" means all articles, new or used, which a traveler may reasonably require for personal use during a journey, taking into account all the circumstances of the journey, but excluding any goods imported or exported for commercial purposes as determined by regulations;
"means of transport for private use" means road vehicles or trailers, boats or aircraft together with their spare parts and normal accessories and equipment, imported or exported exclusively for personal use by a person and not for the transport of person for remuneration, industrial or commercial transport of goods;
"dual channel system" means a simplified customs controls system allowing travelers on arrival to make a declaration by choosing between two types of channels, one channel, identified by green symbols, is for the use of travelers carrying goods in quantities or value not exceeding those admissible duties free and which are not subject to import prohibitions or restrictions, and the other, identified by red symbols, is for other travelers; and
"duty free shop" means a shop under customs control, generally located at an exit point, such as an airport or seaport or national boundary, at which travelers leaving or entering Nigeria may purchase goods free of duties and Customs duties.