Importing Personal Effects into Nigeria: Documents & Customs Rules

Source: FIDI Customs Guide · Updated 2023 · Download the Nigeria Import Guide (PDF)

Removal goods

• SEA SHIPMENT
• Original international passport of consignee (Both passports if dual national).
• Original resident permit/ green card (nonNigerian).
• A letter of Introduction.
• Packing list (duly signed by client and origin agent).
• TIN-Tax Identification Number.
• Consignment Instruction.
• AIR SHIPMENT
• Original international passport of consignee.
• Original resident permit/ green card (for non-Nigerians).
• Air waybill (AWB) rightly consigned.
• Packing list (duly signed by client and origin agent).
• A Letter of Introduction.

• Nigeria Customs regulations require that for any returning national to qualify for the PUBD (Personal Unaccompanied Baggage Declaration) or personal effects privileges, the returning national:
• Must have had 9 months uninterrupted stay outside the country (Nigeria);
• Must ensure that his/her shipment is imported to arrive in Nigeria within 2-3 months of his/her arrival into the country (Nigeria);
• Must ensure that all items in the shipment have been in use for not less than 6 months; otherwise they may be classified as luxury items, which are dutiable.
• SEA SHIPMENT:
• Consignee must have had 9 months uninterrupted stay outside the country with visa &Immigration stamps as proof.
• Must ensure that his/her shipment is imported to arrive in Nigeria within 2 months of his/her arrival into the country.
• Must ensure that all the items in the shipment have been in use for not less than 6 months; otherwise they may be classified as luxury items which attract duties.

• SEA SHIPMENT
• Customs clearance takes 20 working days to 4 weeks from receipt of all requirements before final delivery. This could be lesser depending on how fast the process goes.
• Containerized cargo may be palletized depending on the content of the cargo.
• AIR SHIPMENT
• Customs clearance takes about 5-7 days from receipt of all requirements before final delivery.

Diplomats removal

• Original Bills of lading duly endorsed by the consignee, stamped by the applicable Embassy and stamped by the Ministry of Foreign Affairs.
• Form CC1 and/or CC2 and/or CC3 duly stamped by Customs, Ministry of Foreign Affairs and the applicable Embassy. Form CC1 applies to personal effects, CC2 to alcohol and CC3 to vehicles.
• Packing list (in English) stamped by the Embassy.
• Vehicle papers if applicable.
• Consignee’s passport page (for an individual diplomat).
• Letters of authority from the Embassy, addressed to NCS (Nigeria Customs Service), the releasing Manager/agent of the shipping line, SON (Standard Organization of Nigeria), Anti-bomb squad, NPF (Nigeria Police Force), SSS (State Security Service), NAFDAC (National Agency for Food & Drug Administration and Control), NDLEA (Nigeria Drug Law Enforcement Agency), Plant Quarantine, DNI (Directorate of Naval Intelligence); duly endorsed and stamped by the Embassy.

• These are shipments belonging to Embassies and High commissions or persons with diplomatic status in Nigeria. Such shipments are duty-free and are not physically examined by Customs in Nigeria.

• However, the Diplomatic mission must ensure that the diplomatic exemption document is transmitted via the official government channels to the port command where the shipment will be cleared. Failure to do this will result in delays, which means demurrage and storage costs increase.

Prohibited items

• Firearms, ammunition and drugs
• prohibited from importing into Nigeria.
• Recreational weapons i.e., air rifles and guns Prohibited irrespective of the fact that the owner has a licence in his home country.
• Goods: Schedule 4 - The Importation of which is Prohibited, please see https://customs.gov.ng/?page id=3075 _
• Furniture – H.S. Codes 9401.1000.00 – 9401.9000.99 and 9403.1000 – 9404.9000,
• But excluding baby walkers, laboratory cabinets such as microscope tables, fume cupboards, laboratory benches (9403), stadium chairs, height adjustment devices, base sledge, seat frames and control mechanisms, arm guides and head guides.
• Also excluded are skeletal parts of furniture such as blanks, upholstered or unfinished parts of metal, plastics, veneer, chair shells etc.
• Brand new furniture is prohibited from being shipped to Nigeria in household goods shipments.
• If new furniture is found in a shipment, it will be liable to DN – debit/duty note, as determined by the applicable H.S code.
• Old and used furniture shipped in quantities larger than a set per room will attract fines and duties/taxes from Nigeria Customs.
• It is advisable to consult your destination agent to provide you with what is obtainable at that period as furniture items are not prohibited but limited to a particular quantity and will attract duty payment if they are brand new.
• Live or Dead Birds including Frozen Poultry – H.S. Codes 0105.1100 – 0105.9900, 0106.3100 – 0106.3900, 0207.1100 – 0207.3600 and 0210.9900.
• Pork, Beef – H.S. Codes 0201.1000 – 0204.5000, 0206.1000 – 0206.9000,
• 0210.1000 – 0210.2000.
• Birds Eggs – H.S. Code 0407.0000; excluding hatching eggs.
• Refined Vegetable Oils and Fats – H.S. Code 1507.1000.00 – 1516.2000.29 [but excluding Linseed, Castor and Olive oils. Crude vegetable oil is however NOT banned from importation].
• Cane or beet sugar and chemically pure sucrose, in solid form containing added flavouring or colouring matter - H.S. Code 1701.91.1000 - 1701.99.9000 in retail packs.
• Cocoa Butter, Powder and Cakes – H.S. Codes 1802.00.0000 – 1803.20000, 1805.001000 - 1805.00.9000, 1806.10.0000 – 1806.20.0000 and 1804.00.0000
• Spaghetti/noodles – H.S. Codes 1902.1100 – 1902.30.0000.
• Fruit Juice in Retail Packs – H.S. Codes 2009.11.0012 - 2009.11.0013 – 2009.9000.99.
• Waters, including Mineral Waters and Aerated Waters containing added Sugar or Sweetening Matter or Flavoured, ice snow – H.S. Codes 2201.1000 – 2201.90.00, other non-alcoholic beverages H.S. Code 2202.10.00 - 2202.9009.99 [ but excluding energy or Health Drinks {Liquid Dietary Supplements} e.g. Power Horse, Red Ginseng] H.S. Code 2202.9000.91 and Beer and Stout (Bottled, Canned or Otherwise packed) H.S. Code 2203.0010.00 -
• 2203.0090.00.
• Bagged Cement – H.S. Code 2523.2900.22.
• Medicaments falling under Headings 3003 and 3004 as indicated below:
• Paracetamol Tablets and Syrups
• Cotrimoxazole Tablets and Syrups
• Metronidazole Tablets and Syrups
• Chloroquine Tablets and Syrups
• Haematinic Formulations; Ferrous Sulphate and Ferrous Gluconate Tablets, Folic Acid Tablets, Vitamin B Complex Tablets [except modified released formulations]
• Multivitamin Tablets, capsules and Syrups [except special formulations]
• Aspirin Tablets [except modified released formulation and soluble aspirin]
• Magnesium trisilicate tablets and suspensions
• Piperazine tablets and Syrups
• Levamisole Tablets and Syrups
• Clotrimazole Cream
• Ointments – Penicillin/Gentamycin
• Pyrantel Pamoate tablets and Syrups
• Intravenous fluids [Dextrose, Normal Saline, etc.].
• Waste Pharmaceuticals - H.S. Code 3006.9200.
• Soaps and Detergents – H.S. Code 3401.11.1000 – 3402.90.0000 in retail packs.
• Mosquito Repellent Coils – H.S. Code 3808.9110.91 (Mosquito Coils).
• Sanitary Wares of Plastics – H.S. Code 3922.1000 – 3922.9000 and Domestic Articles and Wares of Plastics H.S. Code 3924.1000 – 3924.9090.00 [but excluding Baby Feeding bottles 3924.9020.00] and flushing cisterns and waterless toilets.
• Rethreaded and used Pneumatic tyres but excluding used truck tyres for rethreading of sized 11.00 x 20 and above 4012.2010.00.
• Corrugated Paper and Paper Boards – H.S. Code 4808.1000, and cartons, boxes and cases made from corrugated paper and paper boards H.S. Code 4819.1000, Toilet paper, Cleaning or facial tissue - H.S. Code 4818.1000 - 4818.9000 excluding baby diapers and incontinent pads for adult use 4818.4000.41 and Exercise Books - H.S. Code 4820.2000.
• Telephone Re-charge Cards and Vouchers – H.S. Code 4911.9990.91.
• Carpets and other Textile floor coverings falling under H.S. Code 5701.10.000 - 5705.00.0000.
• All types of Foot Wears, Bags and Suitcases H.S. Codes 6401.1000.11 – 6405.9000.99 and 4202.1100.10 – 4202.9900.99 [but excluding Safety Shoes used in oil industries, Sports Shoes, canvass shoes all Completely Knocked Down (CKD) blanks and parts].
• Hollow Glass Bottles of a capacity exceeding 150mls (0.15 litres) of all kinds used for packaging of beverages by breweries and
• other beverage and drink companies – H.S. Code 7010.9021.29 and 7010.9031.00.
• Used Compressors – H.S. Code 8414.3000, Used Air Conditioners – H.S. Codes 8415.1000.11 – 8415.9000.99 and Used Fridges/Freezers – H.S. codes 8418.1000.11 – 8418.69.0000.
• Used Motor Vehicles above ten (10) years from the year of manufacture – H.S. Codes 8703.10.00 – 8703.90.0000.
• Ball Point Pens and parts including refills (excluding tip). H.S. Codes 9608.10.0000.
• Tomato paste or concentrate put up for retail sale - 2002100000, 2002902000, 2002909000.

• Please see www.customs.gov.ng for up-todate information on customs procedures in Nigeria.

Nigeria Moving Guide: Documents, Duties & Shipping Notes

Source: IAM Country Guide · Updated 2026-09-05 · Download the Nigeria Country Guide (PDF)

Documents

Documents required for importing used household goods, personal effects, and related shipments.

• Original international passport of the consignee (both passports if dual national)
• Original resident permit / Green Card (non-Nigerians)
• Letter of Introduction
• Packing list, duly signed by the client and the origin agent
• Tax Identification Number (TIN) from the Federal Inland Revenue Service, Nigeria
• Consignment instruction

• Original international passport of the consignee
• Original resident permit / Green Card (non-Nigerians)
• Air Waybill (AWB), correctly consigned
• Packing list, duly signed by the client and the origin agent
• Letter of Introduction

• Certificate of transfer / letter of employment
• Certificate of fumigation, if the cargo contains wooden crates
• Original Nigerian international e-passport (returning citizens -- note: non-electronic passports are not accepted; the e-passport must be obtained in the country of origin before departure)
• Diplomatic passport and Form CC1 duly stamped by Customs, the Ministry of Foreign Affairs, and the applicable Embassy (diplomats / Embassy personal effects)
• Letters of authority from the Embassy addressed to all relevant authorities (diplomats -- see Specific Information)

Specific Information

PUBD (Personal Unaccompanied Baggage Declaration) eligibility: For a returning Nigerian national to qualify for PUBD or personal effects privileges, all of the following conditions must be met:

Bills of Lading: The original OBL must be endorsed by the owner of the goods ("delivered to") and signed. Containers with house bills of lading from an NVOCC, consolidator, or forwarder will not be released. If using a sea waybill, non-negotiable copy, or telex release, a copy of the telex release message from the shipping line must be provided. The original OBL is required for all diplomatic shipments.

NICIS II and Single Window: As of 2026, the Nigeria Customs Service (NCS) is enforcing digital-only documentation through the NICIS II system and the Single Window Trade Portal, which integrates NCS, NAFDAC, SON, and the Central Bank of Nigeria (CBN) into a single digital interface. Physical document submissions are no longer accepted for most cargo categories. Confirm current digital requirements with the destination agent.

NCS 4% FOB charge: Under the Nigeria Customs Service Act 2023 (Section 18(1)), NCS is implementing a 4% charge on the FOB (Free on Board) value of imports. This applies to all importers. Budget for this charge in addition to applicable duty rates.

• The consignee must have had 9 months of uninterrupted stay outside Nigeria, evidenced by visa and immigration stamps in the passport. Customs will verify entry and exit stamps.
• The shipment must arrive in Nigeria within 2 to 3 months of the consignee's arrival in Nigeria for sea shipments; within 2 months for sea.
• All items in the shipment must have been in use for not less than 6 months; otherwise they may be classified as luxury items and attract duties.

The owner of the goods must be present for Customs clearance. All items must be owned and used by the consignee -- not purchased for resale or commercial purposes.

ISPM 15 and crate costs: All wooden packing materials must comply with ISPM 15 and display the appropriate mark. Crates and lift vans in wood incur an additional cost of USD 120 per 20-foot container and USD 180 per 40-foot container. Failure to stamp crates with ISPM 15 results in an additional cost of USD 250 per 20-foot container and USD 500 per 40-foot container. Non-compliant wood may be fumigated or destroyed at the owner's expense.

Storage and demurrage: Storage and demurrage charges are routinely applied to all household goods and personal effects shipments. Amounts typically range from USD 400 to USD 1,500 per container. Allow adequate lead time and ensure all documents are ready before the vessel arrives to minimise these costs.

Duties & Taxes

Diplomatic clearance: Diplomatic shipments are duty-free and are not physically examined by Customs. However, the diplomatic exemption document must be transmitted through official government channels to the port command where the shipment will be cleared. Failure to do so will result in delays, increased demurrage and storage costs. Form CC1 (personal effects), CC2 (alcohol), and CC3 (vehicles) must be duly stamped by Customs, the Ministry of Foreign Affairs, and the applicable Embassy. Letters of authority from the Embassy must be addressed to: the Nigeria Customs Service (NCS), the releasing manager/agent of the shipping line, SON (Standard Organisation of Nigeria), NAFDAC (National Agency for Food and Drug Administration and Control), NDLEA (Nigeria Drug Law Enforcement Agency), Anti-Bomb Squad, NPF (Nigeria Police Force), SSS (State Security Service), Plant Quarantine, and DNI (Directorate of Naval Intelligence); all duly endorsed and stamped by the Embassy.

Prohibited & Restricted Items

The following items are absolutely prohibited from import into Nigeria. The NCS Import Prohibition List is updated periodically; always verify the current list at customs.gov.ng before shipping.

Note: The Import Prohibition List was revised in April 2026, adding new categories. Verify current status with the destination agent and the NCS website before loading any shipment.

Categorically prohibited for household goods purposes:

• Firearms, ammunition, and drugs (absolutely prohibited)
• Recreational weapons including air rifles and air guns, regardless of whether the owner holds a licence in their country of origin
• Brand new furniture. If new furniture is found in a shipment it will attract a duty note (DN) based on the applicable HS code.
• Beer, mineral water, soft drinks, sparkling wine, and champagne (commercially prohibited; personal cellar stock / "fond de cave" may be admissible -- confirm with destination agent)
• Fruits, vegetables, and cereals
• Eggs
• Pork and beef products
• Live or dead birds including frozen poultry
• Refined vegetable oils and fats (excluding linseed, castor, and olive oils)
• Specific categories of medicaments (including paracetamol, cotrimoxazole, metronidazole, chloroquine, and certain other generic formulations -- confirm with destination agent before including any pharmaceuticals)
• Mosquito repellent coils
• Used compressors, used air conditioners, and used fridges/freezers
• Used motor vehicles older than 10 years from the year of manufacture
• Certain categories of footwear, bags, and suitcases (commercial quantities)
• Certain categories of carpets and textile floor coverings (commercial quantities)
• Certain categories of soaps and detergents, sanitary wares, paper and cardboard products, and telephone recharge cards (commercial quantities)
• Pornographic and subversive materials
• Counterfeit and pirated goods
• Endangered species and products derived from CITES-listed fauna and flora *(CITES)*

For the full and current Schedule 4 prohibited goods list, see: https://customs.gov.ng/?page_id=3075

Old and used furniture: Used household furniture shipped in quantities larger than one set per room will attract fines and duties/taxes from NCS. Consult the destination agent for current enforcement levels.

Electronic equipment: Subject to NCS assessment and potential SON (Standard Organisation of Nigeria) clearance.

Pharmaceutical products: Cannot be carried in checked baggage. Import of pharmaceuticals is regulated by NAFDAC.

Firearms (real or toy): A government permit is required. See also Section 5 for prohibited weapons.

Traveller duty-free allowances: 200 cigarettes, 50 medium cigars, or 200 grams of tobacco (of foreign manufacture); 1 litre of spirits and wine; 284 cubic centimetres of perfume.

Consignment Instructions

Recommended: Contact the destination agent to ensure all requirements have been met prior to import, especially for differences regarding air / sea shipments.

Owner must be present: The consignee must be physically present in Nigeria for Customs clearance. Clearance cannot begin without the owner.

Document standards: The OBL must be endorsed by the owner of the goods and signed. House bills of lading from consolidators or NVOCCs will not be released. Packing lists must be in English and signed by both the client and the origin agent. All documents must be properly consigned per the destination agent's instructions.

NICIS II and digital processing: Nigeria now operates a digital-first Customs clearance system. All documentation must be submitted electronically through the Single Window Trade Portal. Confirm current digital submission procedures with the destination agent before preparing documents.

NCS Act 2023 -- 4% FOB charge: A 4% charge on the FOB value of the import applies to all shipments under the NCS Act 2023. This is in addition to applicable duty rates and must be factored into cost estimates.

Returning nationals -- 9-month rule: Customs will verify entry and exit stamps in the passport to confirm the 9-month uninterrupted overseas residency requirement. Ensure the passport accurately reflects the client's travel history. If a returning national has visited Nigeria for more than 90 days in the previous 2 years, the shipment may be classified as a commercial import.

Diplomatic shipments: The exemption document must be transmitted via official government channels to the relevant port command before the shipment arrives. Delays in this transmission lead directly to demurrage and storage costs. All letters of authority must be addressed to all required agencies (NCS, shipping line releasing manager, SON, NAFDAC, NDLEA, Anti-Bomb Squad, NPF, SSS, Plant Quarantine, DNI).

Principal ports of entry: Apapa Port and Tin Can Island Port (Lagos) for sea freight; Murtala Muhammed International Airport (Lagos) and Nnamdi Azikiwe International Airport (Abuja) for air freight.