Where goods are purchased from a non-resident supplier (“NRS”) through an
online or digital platform, and such an NRS has remitted the associated VAT for the
transaction to the FIRS, when the goods are physically imported in Nigeria, the
Nigerian Customs Service shall not collect VAT on those same goods, provided that
the importer of the goods in Nigeria tenders proof that VAT has been remitted in
respect of the good.
Source: WTS
