Court of Appeal Declares Import Duty on Personal Items Illegal, Slams Customs over iPhone Seizure

· Orders Payment of N5 Million Damages

Pat Stevens/

The Court of Appeal has delivered a decisive ruling against the Nigerian Customs Service (NCS), declaring that the imposition of import duties on personal items violates Nigerian law.

In a case brought by constitutional lawyer, Chikaosolu Ojukwu, the court affirmed that personal effects not meant for sale, exchange, or barter are exempt from customs duties under the Customs and Excise Tariff Act.

The ruling follows a February 2022 incident where Ojukwu was detained at Nnamdi Azikiwe International Airport, Abuja, after customs officials demanded N404,417 in duties for four iPhone 13 Pro devices he brought into the country.

Despite explaining that the phones were for personal use and a family gift, the customs officers seized the phones and only released him after he paid the demanded sum.

Ojukwu subsequently sued the NCS, alleging extortion, unlawful detention, and violation of his fundamental rights.

In June 2023, the Federal High Court in Abuja ruled in his favor, awarding him N5 million in damages, ordering the refund of the N404,417, and directing customs to release the confiscated phones.

The NCS appealed the decision, but the Court of Appeal upheld the judgment in its entirety.

The Court of Appeal’s ruling reaffirms the legal exemption of personal items from import duties for travellers who have been outside Nigeria for less than nine months.

It also rejected the NCS’s classification of iPhones as luxury goods, emphasising that personal effects, regardless of their value, cannot be arbitrarily taxed.

The court condemned the customs’ actions, including Ojukwu’s detention and denial of access to his medication, as unlawful. It further criticised the customs service’s evidence as unreliable and noted that its conduct violated the plaintiff’s constitutional rights.

“This judgment reinforces the legal protections available to Nigerians against extortion and harassment by customs officials,” said Segun Fiki, Ojukwu’s counsel.

Legal experts say the decision sends a strong signal that customs officials must operate within the confines of the law or face legal consequences.

“This judgment is a win for accountability and a reminder that no government agency is above the law. Customs must now reform its practices to avoid further legal challenges,” said a legal analyst.

The appellate court ordered the NCS to refund the N404,417 collected from Ojukwu, pay N5 million in damages, and return his confiscated phones. The case has been hailed as a major step toward protecting the rights of Nigerian travellers and curbing abuses within the customs system.

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