The Federal Government of Nigeria, on 02 May 2021, announced that travellers arriving from Brazil, India and Turkey (BIT countries) will be denied entry into Nigeria with effect from Tuesday, 4 May 2021. This ban will also apply to individuals who have visited any of these countries within fourteen (14) days preceding their trip to Nigeria. The restriction is a result of the reported increase in cases of COVID-19 in the afore-mentioned countries.
The restriction will not apply to the following categories of people:
- Foreign nationals holding a valid residence permit in Nigeria
- Travellers that have only transited through these countries
- Nigerian citizens
However, travellers in the three categories above will be required to take a COVID-19 Polymerase Chain Reaction (PCR) test within 24 hours of arrival in Nigeria. They will also be required to observe a seven-day quarantine within a government-approved facility at their own cost. The travellers would also take a repeat covid-19 PCR test after a 7-day quarantine period.
For all other travellers into Nigeria, the validity period of the negative PCR test result required for boarding from their country of departure to Nigeria has been revised from 96 hours to 72 hours. Consequently, PCR tests longer than 72 hours would no longer be accepted. These travellers are still expected to observe the 7-day self-quarantine period upon arrival in Nigeria and carry out a COVID-19 PCR test after the 7-day quarantine period.
Airlines that flouts these pre-boarding protocol would be fined USD3,500 per passenger and may be required to return any non-Nigerian defaulting passenger to the country of embarkation with the cost borne by the airline.
Companies are encouraged to ensure strict adherence to this new protocol in other to avoid disruption to their business activities, sanctions/penalties and negative publicity.
Deloitte is available to provide additional clarification and support on this. For further clarification, please reach out to NGTaxPartners@DELOITTE.com.