September 20, 2021
Nigeria announces new entry guidelines for Indian citizens and India-outbound travelers
Effective September 13, Indian citizens located in or outside of India and non-Indian citizens located in India, may now enter Nigeria provided they are not traveling directly from Brazil, Turkey or South Africa and were not present in any of these three countries in the 14 days immediately preceding their travel to Nigeria. The Nigerian Government is expected to announce further changes to its policies regarding red list countries in the near future.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
Full text of Tax Alert