Section 165: Personal effects of travelers

1 Subject to the prohibitions and restriction imposed on imports by this Act and other legislations, returning residents may re-import free of duties, excise Customs duties and other Customs duties personal effects and their means of transport for private use taken with them at the time of their departure from Nigeria and which were in free circulation in Nigeria.

2 The Service may in appropriate cases, require documentary proof that personal effects and means of transport were owned and used in Nigeria by the returning resident prior to the returning resident’s departure.

3 At the request of residents leaving Nigeria, the Service shall take identification measures for certain articles to facilitate re-importation free of duties and Customs duties.

4 The Service may in exceptional cases require a temporary exportation declaration for the personal effects and means of transport for private use of residents leaving Nigeria.

5 Subject to the prohibitions and restrictions imposed on imports by this Act and other legislations, the Service shall permit the temporary importation of personal effects of non-residents and shall not require a declaration or other customs document or security for the importations unless the personal effects -
a exceed, in value or quantity, limits provided for in the regulations; or
b are deemed by the Service to be a loss of revenue.

6 The following shall be deemed to be travelers’ personal effects -
a clothing, toiletries and other articles of a personal nature;
b personal jewelry;
c cameras and associated accessories;
d portable projectors and associated accessories;
e binoculars;
f portable musical instruments;
g portable sound reproduction devices;
h portable personal computers and associated devices;
i cellular telephones;
j portable radios;
k other portable electronic devices intended for personal use;
l baby carriages and strollers;
m wheelchairs;
n personal sporting equipment; and
o other identifiable personal items.

7 Any traveler arriving Nigerian borders shall be entitled to personal effects as prescribed under subsection (6) without requirement of a declaration under this section or security for the carriage of such personal effects, except it exceeds in value or quantity, limits provided for in customs regulations or under the provision of this Act.