Experienced Nigerian professionals and experts are recruited to serve under the TAC Scheme as "Volunteers" for a period of two years. The professionals must be holders of university degrees or its equivalent with a minimum of three years post qualification experience. Volunteers are recruted strictly on the basis of specific reqjuests from the ACP Countries.
The Scheme is however intended for Nigerian professionals willing to serve abroad alone without their families.


The Nigerian government is responsible for the following:
- Payment of onshore and offshore allowances to the Volunteers.
- Payment of resettlement allowance.
- provsion of return passages to Volunteers. Voluntgeers are however not entitled to baggage allowance.
- Limited fringe benefits such as leave grants.
- In the event of the death of a nuclear family member such as Parents, Spouse or of-spring of a Volunteer, the Government shall be responsible for the passage of the Volunteer from his or her post to Nigeria and back, stricly subject to the prior approval of the Directorate. In line with the practice of the Directorat, it shall as of necessity be represented as the funeral of the deceased.


- Provision of reasonably furnished accormodation.
- Payment of utilities such as water, electricity and gas.
- Provision of free medical services.
- Provision of transportation where applicable.
- The recipient country shall freely deploy each volunteers to any part of the country at his own expense. It is pertinent to note that the internal deployment of volunteers is the sole responsibility of host State.
- The recipient country shall grant the volunteer exemption for payment of local income tax. It shall accord to the vounteers "First arrived privilages" which grants excemption from all taxes imposed by raising of important of personal effect used of Volunteer with (12) twelve months of their arrival or as it is applicable in a perticular country. personal effects may be defined as household goods and articles such as a motor vehicle, airconditioners, refrigerators, washing machines and other electronic gadgets which must accompany the vounteers or be imported within twelve (12) months of arrival in their respective recipient countries.
- Local sales of such items shall however be made only with the former conscent of the appropriate host authority and shall be liable to import duties, if sold to person not entitled to similar privilage.