Court of appeal rules against Nigeria Customs Service on import duties for personal items

The Court of Appeal has affirmed a lower court’s ruling in the case between the Nigeria Customs Service and Chikaosolu Ojukwu. 

The judgment declared that personal items not intended for sale, exchange, or barter are exempt from import duties and other levies under the Customs and Excise Act.

The court further clarified that the definition of “luxury goods” does not include personal items such as mobile phones, regardless of their cost. It ruled that the Nigeria Customs Service has no legal authority to levy import duties on such items.

Dr. Joe Abah, OON, a governance expert and former Director-General of the Bureau of Public Service Reforms, highlighted the judgment on social media. In his post, he questioned whether the Nigeria Customs Service intends to comply with the ruling.