What is Customs duty?
Customs duty is a tariff or tax imposed on goods when transported across international borders to protect each country’s economy,residents,jobs,environment etc. by controlling the flow of goods especially restrictive and prohibited goods in and out of the country.

What are dutiable items?
Dutiable items refer to unused (i.e.NEW)personal effects; the property of a passenger and/or gift exceeding N50, 000. Also jewelry, photographic equipment, electronics and other luxury goods and personal property on which the customs duty MUST be paid based on the invoice/receipt of the purchased items.

Prohibited- Items that need approval to be imported.

• Cocoa Butter
• Powder and Cakes
• Spaghetti/Noodles
• Medicaments
• Waste Pharmaceuticals
• Soap and Detergents
• Mosquito Repellant Coils
• Plastic Sanitary ware
• Corrugated Paper and Paper Boards
• Telephone Re-charge Cards and Vouchers
• Textile Fabrics of all types and articles thereof
• All types of Foot Wear and Bags including Suitcases made of leather and plastic
• Furniture
• Ball Point Pens

Absolutely Prohibited- Items that are forbidden.

• Air Pistols
• Airmail Photographic Printing Paper
• All counterfeit/pirated material or articles
• Beads composed of inflammable celluloid or other similar substances
• Blank invoices
• Coupons for foreign football pools or other betting arrangements
• Cowries
• Exhausted tea or tea mixed with other substances
• Implements appertaining to the reloading of cartridges
• Indecent or obscene prints,painting,books,cards
• Manilas
• Matches made with white phosphorous
• Spirits
• Nuclear Industrial waste and other Toxic waste
• Silver or metal alloy coins not being legal tender in Nigeria
• Second-hand clothing
• Pistols disguised in any form
• Meat,Vegetables

Currency Declaration
You are required to declare any monies on your person In excess of Ten thousand US Dollars($10,000)or the equivalent in other international currencies.

Customs Arrival/Exit Points
Passengers are expected to make a true declaration of the contents of their baggage to the officer at either the Green or Red Exits.

On arrival, passengers have the choice of passing through the gate marked ‘’NOTHING TO DECLARE’’ (Green) or ‘’SOMETHING TO DECLARE’’ (Red) exits. Custom’s officers reserve the right to request to see the contents of a passenger’s luggage even if they have come in through the “Green –NOTHING TO DECLARE – exit”.

Penalties
In some countries, the items above are either confiscated and/or the offender serves a jail term, with capital punishment in some extreme cases.