Nigeria - Country Commercial Guide
Temporary Entry

Discusses requirements for products entering the country/economy temporarily. Includes information on warranty and non-warranty items shipped for repairs.

Last published date: 2021-10-13

The Board of Customs and Excise grants temporary importation status and duty waiver for the importation of the following machinery and equipment that are to be re-exported within a period of 6 months (though it is not uncommon for extensions to be granted for up to two years) on completion of specialized government approved projects: aircraft, ships/vessels/boats, barges/pontoons/tugs for oil exportation or approved projects, dredgers for soil erosion projects or oil drilling operations; oil rigs and accessories; and super cranes used for petrochemical construction/oil exploration and related projects.  There are ongoing plans to review the Temporary Import Permit process.