| S/N | Country | Rate |
|---|---|---|
| 121 | LIBYA | 200 |
| 122 | LIECHTENSTEIN | 200 |
| 123 | LITHUANIA | 200 |
| 124 | LUXEMBOURG | 200 |
| 125 | MACAU | 200 |
| 126 | MACEDONIA | 200 |
| 127 | MADAGASCAR | 200 |
| 128 | MALAWI | 200 |
| 129 | MALAYSIA | 200 |
| 130 | MALDIVES | 200 |
| 131 | MALI | 200 |
| 132 | MALTA | 200 |
| 133 | MARSHALL ISLANDS | 200 |
| 134 | MAURITANIA | 200 |
| 135 | MAURITIUS | 200 |
Prices are in Naira (NGN)