Victory for Importers: Court of Appeal Strikes Down Nigeria Customs Import Duties
The Court of Appeal recently ruled against the Nigeria Customs Service (NCS), asserting that the agency cannot charge import duties on personal items or goods found in a passenger’s baggage, provided these items are not intended for sale or commercial use.
This ruling specifically applied to personal and household goods, exempting them from duty unless there is clear evidence that the items are meant for sale or trade.
The ruling came after the Federal High Court’s 2020 decision in the case involving Kehinde Ogunwumiju, who had been charged import duties for personal items, including a Louis Vuitton laptop bag.
The court determined that personal effects, including items for personal use, should not be subjected to duties.
This decision prompted the NCS to appeal, arguing that the judgment did not align with existing laws regulating importation and duties on passengers’ baggage.