Country Dossier

Nigeria
NOTICE:

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Nigeria

Table of Contents
Overview of Customs Procedures
Customs Regimes
List of Customs Procedure Codes
List of Entry Ports and Codes
Description of Specimen Documents
Citations

Overview of Customs Procedures

Prior to the arrival of goods, the importer must complete Form M, issued by the Central
Bank of Nigeria (CBN) declaring the total value of the shipment and a Pre-Shipment
Inspection that will issue the Clean Report of Inspection (CRI). Once completed with all
the details of the importation as shown on the proforma invoice, the Form M is sent to
the importer bank for processing and approval. The name of the inspection agent is then
entered in the same document and copies are sent to the CBN and Customs Inspection
agents respectively.

The Nigerian Customs Service is responsible for clearance of goods into Nigeria. In
1999, The ECOWAS Community Computer Centre (ECOWAS/CCC) installed the
ASYCUDA Ver. 2.7 in Nigeria. This brought the implementation of one single customs
declaration model and the use of international codes. This version of the system is
installed and operational in the 15 Area Commands (customs offices) and in bonded
warehouses.

The importer or his agent provides the information manually or through an electronic
interface. The information is processed by the ASYCUDA system which then generates
the Single Goods Declaration. This document shows the Import Entry of the goods (e.g.
Name/number of ship that brought the goods in, details of the Clearing Agent, number of
Containers and name of Bank through which payment of the duties was made).

Plant products are subject to inspection by the Federal Ministry of Agriculture and
Natural Resources. The National Veterinary Quarantine Services, a division of the
Federal Ministry of Agriculture and Natural Resources, requires import/export permit for
all animals and animal by-products. The National Agency for Food and Drug and
Administrative Control is the regulatory body responsible for inspection of food
products.

Documentation will be examined by three Customs officers. The Report Seat Officer
verifies the accuracy of the shipping manifest. The CRI officer validates the Clean
Report of Inspection and the Face Vetting Officer reviews the Single Goods Declaration
for completeness.

A Payment Schedule is drawn up with details of duties and taxes, including customs
surcharge, VAT and other taxes. The Payment Schedule is stamped with the oval
Nigerian Customs Service (Accounts) stamp to acknowledge that duties have been paid.

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Proof of payment is shown by the Revenue Receipt issued by the bank. This document
is stamped with the oval Nigerian Customs Service (Accounts) stamp. It later receives
the round Nigerian Customs Service (Releasing Officer) stamp at the exit gate.

The Single Goods (ASYCUDA) Declaration, CRI, Payment Schedule, and Revenue
Receipt are stamped during the clearance process. The final stamp, the ASYCUDA port
stamp, indicates that the entry process is completed and the goods have entered Nigeria
for consumption.

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Customs Regimes

1. Entry for Home Consumption

The principal documents required are:

a. Proforma Invoice
b. Form "M”
c. Bill of Lading
d. Attested invoice
e. Clean Report of Inspection - Shows that the goods have been inspected and
certified as accepted both in cost and quantity and comply with the duty that
should be paid.

2. Warehousing
A Warehousing Entry must be lodged at the Customs Processing Centre (CPC)
before the goods are transferred to the Bonded Warehouse. If the goods are
later exported, they may permanently remain exempt from duty. Ultimately,
goods entered into a customs-bonded warehouse must be released for home
consumption, destroyed under customs supervision, or placed under another
customs procedure such as re-export.

3. Temporary Admission
The Nigeria Customs Service may provide the concession to import on
temporary basis. Such concession are normally granted for oil rigs, ships,
barges and other special equipment of high value (in practice USD 100,000 has
been considered as a minimum by customs), provided that such equipment is
not available for purchase/rent in Nigeria. Temporary importation is not
available for consumable items and most vehicles. Customs will assess the
duty and raise a Temporary Importation Form and a bond to be executed by
consignee. Shipment must be returned on the date that was specified on the
Bond otherwise consignee will pay the full duty.

4. Processing Under Customs Control

Processing under customs control allows goods to be used in operations which
alter the nature or state of goods, without their being subject to import duties or
commercial policy measures, and allows the products resulting from such
operations to be released for free circulation at the corresponding rate of import
duty.

The Manufacture-in-Bond-Scheme will involve the importation of duty-free

raw materials for production of exportable goods, on the basis of a Bond issued
by a first-class bank, which guarantees that all the end products will be
exported. The performance bond will be discharged after evidence of
exportation and repatriation of foreign exchange has been produced. Raw
materials under import prohibition could be imported under this Scheme.

The Federal Government has published the Oil and Gas Free Zone (Special
Import Provisions) Order 2003 of 3rd April 2003 (Official Gazette No.20 of 4th
April 2003 Vol.90), making the following order: As from the commencement
of this order, any special product imported into the free zone under this Act on
which value has been added without changing the essential character of the

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product after processing in the free zone and intended for the customs territory
(territory within the Federal Republic of Nigeria other than the area designated
as the oil and gas free zone) shall be granted an import duty tariff rebate of 75
per cent.

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List of Customs Procedure Codes

Importation into Nigeria is considered to be a definitive import. unless there is a transit

manifest (see specimen documents) for temporary import or a special import.

Procedure codes are marked in Box 37.

C 100 Home Use Only
C 110 Grants and Aid
C 111 Government Import
C 120 Duty Free
C 127 Personal Effects
C 130 Home Use on Concession
C180 Temporary Admission

Transaction type is included in Box 1, Declaration:

IMCI Import for Consumption

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List of Entry Ports and Codes

Lagos:
Tin Can Island 01TC
Apapa 01AP
Kirikiri 01PA
Delta:
Warri 06WR
Port Harcourt:
Port 05PH
Airport 05PA
Onne 05PN
Abuja Airport 04AB
Lagos MMA Airport 01MC

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Specimen Documents

Single Goods Declaration

(ASYCUDA)

Purpose – Customs clearance and verification of payment of duties

Issuing Authority – Nigerian Customs Service
Where entry number is marked – Box A, reference number automatically generated
Where procedure code is marked – Box 37
Where duty payment is marked – Box B
Where stamps are posted – Box D

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Payment Schedule

Purpose – Total of duty and taxes assessed

Issuing Authority – Nigerian Customs Service
Where entry number is marked – Bill of Entry Number
Where procedure code is marked – NA
Where duty payment is marked – Assessed duties under “Total”
Where stamps are posted – Oval Customs Stamp to prove payment of duties, Round
ASYCUDA stamp to show release from Customs control

CUSTOMS & EXCISE OF NIGERIA Form Sale 156

PAYMENT SCHEDULE
Area: Port:

Area………………………………………………………………………….

……………………………………………………………………………….
(Name of (Importer/Exporter/Excise Trader)
Address…………………………………………………………………….

………………………………………………………………………………
(Name of Agent and Licensed No. (If paid by Agent)
Duty payable
Ship & Rotation Number NAIRA Bill of Entry Number

1…………………………. ………………………. ……………………….

…………………………
2……………………….... …. ……………………….
…………………………
3…………………………. … ……………………….
…………………………
4……………………….. …. ……………………….
…………………………
5…………………………. … ……………………….
TOTAL - -

Cheque No. …………… ………………………………

Checked & Accepted By

Paid…………………… ……………………………..
Signature of Cashier

Date……………………
………………
Date……………….. …
Index No.

Delete in Inapplicable

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Nigeria Customs Service Stamp (oval)

Purpose – Indicates that the appropriate duties and tax stated on the Payment Schedule in
respect of the goods imported have been paid and received by Customs
Issuing Authority – Accounts Department, Nigeria Customs Service
Where stamp is posted – Payment Schedule and Customs Revenue Receipt
Are there variations to the stamp – Date on which the payment was made

Nigeria Customs Service Stamp (circular)

Purpose – Confirmation that the goods have been released for use in Nigeria
Issuing Authority – Customs Releasing Officer, Assistant Controller of Customs, Nigeria Customs
Service
Where stamp is posted – Customs Revenue Receipt at the time of release of the goods
Are there variations to the stamp – Name of exit port/gate

ASYCUDA T.C.I.P Stamp

Purpose – Indicates that import entry of the goods into Nigeria has been accomplished.
Issuing Authority – Nigeria Customs Service
Where stamp is posted – Customs Payment Schedule, Single Goods Declaration
Are there variations to the stamp – Name of exit port/gate. This sample shows T.C.I.P, an
abbreviation of Tin Can Island Port, through which the goods arrived in Nigeria.

Citations

“Treaty of ECOWAS”, (1993) as amended

“Customs, Excise, Tariff, Etc. (Consolidation) Decree”, Consolidation Act No. 4, (1995), as
amended by Acts Nos. 13 and 33 of 1996; 20 of 1998; and 10 and 29 of 1999

“Customs and Excise Management Act”, Cap 84, LFN (1990)

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