Section 43 of the Labour Act in Nigeria. Exemption from customs on repatriation

The personal effects and tools belonging to workers (or members of their families) who-

(a) have left Nigeria in pursuance of a foreign contract; and

(b) are repatriated either by the employer or his agent or by the Federal Government,

shall be exempt from customs duties.

Section 43 of the Labour Act in Nigeria

Act structure