Personal items are exempted from import duties & mobile phones are not luxury goods—Court of Appeal Rules

The Court of Appeal Abuja Division has upheld a Federal High Court ruling that exempts personal mobile phones and similar items from import duties, dealing a blow to the Nigerian Customs Service’s (NCS) current enforcement practices.

The case, stemming from a dispute between constitutional lawyer Chikaosolu Ojukwu and the NCS, establishes crucial precedents regarding the treatment of personal items by customs officials and the scope of import duties under Nigerian law.

According to the ruling, personal items not intended for commercial purposes are exempt from import duties and associated levies under the Customs and Excise Act. Notably, the court specifically determined that mobile phones, regardless of their value, cannot be classified as “luxury goods” subject to import duties.

The legal battle began at Nnamdi Azikiwe International Airport in Abuja, where customs officials detained Ojukwu and demanded N404,417 in duties for four iPhone 13 Pro devices he had purchased abroad for personal use. The lawyer alleged unlawful detention and claimed officials denied him access to essential medications during his detainment.

“This judgment represents a watershed moment in defining the limits of customs authority and protecting individual rights,” said Segun Fiki, counsel to Ojukwu. “It provides clear guidelines that will benefit all travelers entering Nigeria.”