Section 167: Definition under this Part

1 Subject to the prior approval of the Service, a duty-free shop may be established for the exportation or importation of duty and tax free goods by travelers departing or arriving in the customs vessel or vehicle in which the traveler departs or be purchased prior to customs clearance in duty free store territory by aircraft, vessel or vehicle or on foot to or from a contiguous country, and such goods are to be personally carried by the traveler in the same aircraft, vessel or vehicle in which the traveler departs or be purchased prior to customs clearance in the duty free store.

2 Goods sold by duty free shops to departing travelers shall be delivered only to travelers immediately departing the customs territory, and each duty-free shop shall maintain procedures to ensure that duty and tax free goods sold to travelers will be exported from the customs territory.

3 The procedures referred to in subsection (2) may include -
a recording the passport and boarding pass of the traveler; and
b delivering the goods directly to the means of transport, where appropriate.

4 Goods sold to arriving passengers may only be sold for immediate importation into Nigeria by a traveler, and the duty-free shop shall maintain procedures to ensure that the duty-and tax-free goods sold to travelers entering Nigeria are recorded and the duty-free store shall maintain a record of the passengers’ flight information, passport, date and time of sale.

5 Goods originating from Nigeria and goods that were admitted into the customs territory under the release for free circulation, warehousing, or any other customs procedure may be placed in a duty-free shop for display and sale, provided that such goods shall be deemed to have been exported and qualify for any applicable refund of duties and Customs duties as a result of the exportation.