Mandatory Documents: For Cargo Clearance - Clearing Agents

All goods to be imported into the Country shall be labeled in ENGLISH in addition to any other language of transaction; otherwise the goods shall be confiscated.

All Imports into the Country shall be accompanied by the following documents:

1. Pre Import Documents:
1. Proforma Invoice
2. Insurance certificate
3. Regulatory certificates; NAFDAC, SON, NESREA, Agric etc.
4. e-Form ‘M’
2. Import Documents:
1. Commercial Invoice
2. Combined Certificate of Value and Origin
3. Parking list
4. Bill of Lading/Airway bill/Way bill/Railway bill
5. Regulatory Certificates; depends on item
6. PAAR

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Obtaining a Tax Identification Number (TIN) From Federal Inland Revenue Service (FIRS) - For Cargo Clearance - Clearing Agents

Required Company Documents

1. Memorandum of Association.
2. Certificate of Incorporation.
3. A Letterhead of your business to answer a provided questionnaire.
4. Stamp and Seal of your business.

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Obtaining Relevant Certificates and Permits: For Cargo Clearance - Clearing Agents

Electronic Form ‘M’

The e-Form ‘M’ and the relevant pro-forma invoice (which shall have a validity period of three months) shall carry a proper description of goods to be imported to facilitate price verification viz;

1. Generic product name i.e. product type, category;
2. Mark or brand name of the product, where applicable;
3. Model name and/or model or reference number, where applicable;
4. Description of the quality, grade, specification, capacity, size, performance, etc;
5. Quantity and Packaging and/or Packing

e-Form ‘M’ is obtained from your Authorized Dealer Bank and completed with the help of the Authorized Dealer Bank. Upon completion, e-form M is transmitted by the authorizing bank to the Nigeria Customs Service for verification and registration. Consequently, Authorized Dealer Banks are to confirm registration of the e-Form ‘M’ before proceeding with other import processes. e-Form ‘M’ processing consists of the following:

1. Submission – Importer/Importer’s Bank
2. Validation – Importer’s Bank
3. Registration – Nigeria Customs Service (NCS)

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Importation

1. Purchase of Goods
2. Shipping of Goods

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Electronic Manifest

On procedure to gain access for transmission and integration of manifest on Nigeria Integrated Customs Integrated System (NICIS) See https://www.customs.gov.ng/Guidelines/eManifest

1. Transmission of e-Manifest/e BOL by the Shipping Lines and Air Line Operators from last Port of call before arriving Nigeria to the Nigeria Integrated Customs Information System (NICIS)
2. e-Manifest/ e-BOL is registered in the NICIS.
3. Shipping lines Transmits same e-Manifest to International Cargo Tracking Note (ICTN) platform warehoused by Nigerian Shippers’ Council ( see www.acd.gov.ng)
4. Where amendment of e-manifest is required. Shipping line applies in writing to NCS providing the original e-manifest and information to be amended. NCS amends according to information provided not later than 48 hours from the time of receipt of written request. Note that no fees are charge for amendment of manifest.

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Electronic Pre-Arrival Assessment Report (PAAR)

1. Authorized Dealer Bank submits e-Form M information and the following supporting documents:
1. Invoice
2. Parking list
3. Insurance
4. Freight Cost
5. Bill of Lading
6. Tax Identification Number (TIN)
7. CCVO
8. Other requirement from sister Agencies as applicable.

Documents to be transmitted not later than 6 hours from time of receipt by the Authorized Dealer Bank.

2. NCS based on received documents generates PAAR in line with HS code and transmit PAAR containing duties payable etc to the Authorized Dealer Bank within 6 hours of receipt of documents.
3. Importer/Agent prepares ASYCUDA SGD at a private DTI café or public DTI café

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Electronic Single Goods Declaration (SGD)

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NCS Risk Management System will indicate immediately the selectivity lane.

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Proceed as described below:

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Procedure for Joint Examination of Cargo: Cargo Clearance - For Clearing Agents and NCS officers

Representative of Authorized Agencies shall report to the examination Bay not later than 8:30am every morning.

Joint Physical Examination shall commence latest at 9am every morning and continue till 4pm.

Every Authorized Agency shall designate sufficient officers to simultaneously cover all examination groups at each examination bay, and failure to do so shall in no instance be allowed to lead to delay of examination and release of cargo.

Failure of any Agency representative other than that of the Nigeria Customs Service to attend the Joint Examination shall not delay the examination and such an Agency shall lose the right to examine that container.

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Electronic EXIT of SGDs from NCS Authorized Terminals: Cargo Clearance - For Clearing Agents

1. Upon Clearance and Release of SGD from Customs control, Importer/Agent proceeds to Terminal Operator for issuance of Exit Note.
2. The NCS system electronically notifies the Terminal Operator that consignment is ready for release.
3. Terminal Operator issues Exit Note on NCS system after finalizing Terminal Operators formalities.
4. The Terminal Operators issues Terminal Delivery Order (TDO) to the Importer/Agent.
5. The Importer/Agent proceeds to the gate with the Exit Note and Terminal Delivery Order (TDO)

At the gate, the Customs officer will acknowledge exit on the NCS system and a confirmation will be received that the consignment has been released and has exited the Port.

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Important Without Destination Inspection (DI): Cargo Clearance - For Clearing Agents and NCS officers

Where an Importer is exempted from DI according to Import Guideline.

Step 1: Importer applies in writing to NCS valuation office at the designated port attaching the Bill of Lading/ Bill of Sight

Step 2: Importer request the Terminal Operator to position container for scanning and physical examination. (see procedure and time for examination of container above)

Step 3: NCS issues assessment not later than 3 hours after examination.

Step 4: Importer pays according to valuation.

Step 5: NCS issues Customs Release Note not later than 1 hour from time of payment.

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Gate Control: Cargo Clearance - For Clearing Agents and NCS officers

• All Customs Exit Control activities shall be undertaken at the Terminal Exit gate.
• Every alert shall be recorded in a Register of Release kept at the Terminal Exit Gate indicating reasons for the alert, the officer and department generating the alert.
• All such records shall be forwarded to the Industry Regulator for review and evaluation of the justification for the alert.
• Every alert relating to under valuation shall be accompanied by a Debit Note indicating the assessed additional amount to be paid.
• Every such additional amount must be paid by the Importer without variation prior to release of consignment.
• An Importer who disagrees with the additional amount shall complain in writing to the Nigeria Customs Service and the Nigerian Shippers’ Council.
• No consignment over which an alert and or Debit Note has been issued shall be forfeited or auctioned until all complaints regarding the alert and debit note have been fully resolved.
• The Consignee shall not bear the cost of any delay resulting from wrongful alert and debit note. However, responsibility for such charges shall be borne by the party responsible for the delay.

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Search After Exit Note Release: Cargo Clearance - For Clearing Agents and NCS officers

NCS will no longer stop and search any consignments that have been officially released whether at the Common User Gate or anywhere else outside the premises of Port or Land Borders from where the consignment has been released.

Any other Agency including the NCS which for any reason desires to search the officially released consignment must accompany it to the final destination.

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Delay Resulting From Documentary/Physical Examination Query - For Shipping company and Ship agent

1. Wrong information /classification input by the consignee/declarant.
2. Classification resulting from failure or error on the part of the NCS.
3. Classification dispute between Consignee/declarant and NCS.
4. Concealment/undeclared goods by the consignee/declarant.

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Goods In Transit: Cargo Clearance - For Clearing Agents and NCS officers

Goods on transit through Nigerian Ports and Corridors to neighboring countries are not subject to Import/Excise duty. Transport documents for such goods must specify Port/Country of Destination.

Provision for escort and escort fee, etc would be in line with Regional, Sub-Regional and Bi-lateral Agreements.

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Procedure for Export: Cargo Clearance - For Clearing Agents and NCS officers

Pre-conditions:

• Registration with Corporate Affairs Commission (CAC) (www.cac.gov.ng)
• Registration with NEPC before commencing export operations (see NEPC export guidelines in Nigeria - www.nepc.gov.ng)
• For Agricultural products: (see NAQS website (see or submit Export application to Nigerian Agricultural Quarantine Services (NAQS) for inspection purposes.
• For Solid Minerals, obtain export license from Mines Inspectorate Division of the Federal Ministry of Mines and Steel Development (See www. fmi.gov.ng)

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Export Shipment: Cargo Clearance - For Clearing Agents and NCS officers

Duration: 3 - 5 Days

• Vessel arrives at Port
• Consignment loaded on board
• Sailing of vessel

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Export Cargo Declaration: Cargo Clearance - For Clearing Agents and NCS officers

Duration: 1 Day

• Shipping line use bill of lading and SGD export to prepare manifest
• Shipping line submit the outward manifest to Customs Processing Centre (CPC)
• CPC endorse the outward manifest and do internal circulation
• Enforcement monitors the goods to carrier

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Export Post-Shipment Documentation: Cargo Clearance - For Clearing Agents and NCS officers

Duration: 3 Days

• Declaration of shipment to the buyer/principal upon confirmation of vessel sailing
• Obtain bill of lading and other shipping documents from the shipping line
• Prepare the Final Invoice
• Send documents to the buyer

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