The following goods may be imported into Nigeria by persons over 18 years of age without incurring customs duty:

• 200 cigarettes or 50 cigars or 200g of tobacco.
• 1l of spirits and 1l of wine.
• 284ml of perfume.
• Gifts to the value of NGN300 (excluding jewellery, photographic equipment, electronics and luxury goods).

Note: (a) If more than each of the above is imported, duty will be levied on the whole quantity. Heavy duty will be levied on luxury items such as cameras or radios unless the visitor’s stay is temporary. (b) It is forbidden to buy or sell antiques from or to anyone other than the Director of Antiquities or an accredited agent; visitors should obtain a clearance permit from one of the above before presenting antiques, artefacts or curios at the airport.

Champagne, sparkling wine, beer, mineral water and soft drinks; fruits, vegetables, cereals and eggs, whether fresh or preserved; jewellery and precious metals; textile fabrics and mosquito netting.