Nigeria Humanitarian Customs Regulations

This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Nigeria.

Required Documents

  • bill of lading/airway bil l
  • commercial inv
  • certificate of origin
  • deed of donation
  • fumigation certificate
  • Clean Report of Inspections (CRI) to be issued by Pre-shipment Inspection Agents
  • Duty Exemption Certificate (from Government)

Prohibited Goods

Second hand clothes, second hand tyres, arms, and ammunition are not permitted entry into the Nigeria as humanitarian aid. For a complete list of prohibited goods, see Sch. 4 of the Nigeria Customs&Excise Tariff.

Tax Exemption

Tax exemption is given, and is acquired through the Presidency / Federal Ministry of Finance (FMF). This exemption applies to all goods, and all non-profit consignees.

PreShipment Application

Pre-shipment application must be made to FMF, who will forward the application to the Presidency.

Monetary Valuation

Monetary valuation is required, on the consignment as a whole. However, no particular currency is needed. It just has to be in the currency of the country of origin of the goods. Relevant and appropriate conversion rate will be applied in Nigeria.


All expired goods are not allowed into Nigeria. Dates of manufacture and expiry of food and drugs are to be displayed on such items. Restrictions also apply to some second hand goods. For instance, second-hand clothing and second-hand tyres are prohibited.

Other Info

The goods must come from a recognisable international donor organisation. Also, all imports should have form’M’whether or not valid for foreign export purposes.


Nigeria Customs Service Date published: 22/05/2002


Regions / countries / territories

Africa: Nigeria