Statutory Import Formalities
Guidelines for Importers and Exporters of Goods to Nigeria
This section outlines the formalities to be observed by importers
and other parties in Nigeria wishing to import and/or pay for goods into the
country.
1. All persons intending to import physical goods into Nigeria are
required in the first instance to process their Form "M" through any
bank irrespective of the value and whether payment is involved or not.
2. Consignments shall bear name of products, country of origin,
specifications, date of manufacture, batch or lot number, standard(s) to which
they were produced (e.g. BS, DIN, ISO/IEC, NIS etc.)Foodstuffs (including
drinks), pharmaceuticals and chemicals should carry expiry dates and/or shelf
life and specify active ingredients where applicable on their packaging. The
expiry date should be at least half the shelf life as at the time of
inspection.
3. All electronic equipment/items and instruments MUST carry
INSTRUCTIONAL MANUAL and not diagrams and notation on the containers. All
electronic equipment/items and instruments MUST carry SAFETY information and/or
safety signs. All electronic equipment/items and other items where applicable
MUST carry a GUARANTY/WARRANTY of at least six months.
4. Computer hardware and software must be year 2000 compliant.
5. Plant materials, whether for planting, consumption of industry
shall be covered with phytosanitary certificate of the country of export,
certifying that the plant material was inspected and found free from pests and
that some treatment has been made where applicable in line with the
International Plant Protection Convention of FAO.
6. Every manufactured item
including components and spare parts shall be branded and bear manufacturers'
names. Electrical appliances (fluorescent lamps, electric bulbs. electric
irons, kettles etc) are required to carry information about their life
performance whilst cables must carry information on their rating.
7. Misrepresentation of product specifications will result in delays
and/or seizure. Supply of wrong information with an intention to cheat will
also result in delays and/or impoundment/seizure with attendant consequences.
Blank products will be automatically seized and destroyed.
8. All goods imported into the country shall be labelled in English
in addition to any other language or render themselves liable to confiscation.
9. Manufactured goods and materials are subject to Standard
Organization of Nigeria's (SON) certification in accordance with the provision
of its enabling law.
Form "M" and Clean Report of Inspection Procedure
Since September 1, 1999 all goods except personal effects, used
motor vehicles and perishables i.e. day-old-chicks, human eyes, human remains,
vaccines, yeast, periodicals/magazines imported into the Federal Republic of
Nigeria shall be subject to Pre-shipment Inspection in the country of supply.
However, used motor vehicles and perishables though exempted from pre-shipment
inspection shall require the completion of Form "M".
Any person importing goods into Nigeria shall process Form
"M" through any authorized commercial/merchant bank. The authorized
banks shall be responsible for delivering all Forms "M" (including
those for imports excluded from inspection) to the appointed inspection agents
liaison offices in Nigeria.
The Form "M" and supporting documents submitted to the
inspection companies through the authorized dealers shall be clearly marked
"Valid for Forex" or "Not Valid for Forex" depending upon
whether or not foreign exchange remittance would be involved.
The Form "M" and relevant profoma invoice must contain a
proper description of the goods to be imported, including relevant
specifications, etc. Form "M" shall be In sextuplicare of which three
copies shall be sent to the Pre-shipment Inspection Agents and one each to the
Importer's bank, the Nigeria Customs Service and NMA.
Form "M" is obtainable from ail the offices of the Pre-
shipment Inspection Agents, Nigerian Embassies, Local Banks, branches of
Nigerian Banks overseas and their correspondent batiks
The completed Form "M" (Not Valid for Foreign Exchange)
originating, from abroad will be returned through the
appropriate Pre-shipment Inspection agents abroad to any of the designated
banks or any bank of importer's choice in Nigeria. The introduction of 100 percent destination inspection
is aimed at checking a growing incidence of under-valuation of imports and
smuggling, most specifically of arms and ammunitions.
To reduce delays in the import clearing process, a
Central Clearing System (CCS) has been introduced as a one-stop shop to replace
the "long-room" method, which most importers associate with corrupt
practices.
Issuance of the CRI or a Discrepancy Report shall be mandatory for
all imports except those exempted from inspection and those expressly exempted
by the Honourable Minister of Finance, provided approval would have been
obtained before shipment of goods.
Seller's Responsibilities
The seller of the goods (i.e. the party with whom the Nigerian
importer has a contractual relationship) shall be required to arrange for the
physical inspection of goods with the appointed inspection company in the
country of supply. The pre-shipment inspection agent shall be given at least
three working days notice prior to the expected date of inspection.
The seller shall make the necessary arrangements for handling and
presentation, of the goods for the purpose of inspection and any expenses
incurred therefore shall be for his account. In the event that the seller has
called in the Company without having prepared the goods for inspection, or in
the event that the goods have been inspected and are found not to be up to
requirements or specifications, the expenses of any additional intervention by
the Company shall be borne by the seller.
The seller shall provide the appointed inspection agent with a
copy of the packing list, final invoice and any other document as would be
requested by the inspection agent.
Importer's Responsibilities
The importer shall advise his supplier on the need to submit after
the completion of inspection, the final or commercial invoice within 72 hours to
the Inspection Agent to facilitate the issuance of the Clean Report of
Inspection (CRI). Importers of cargoes in excess of the declaration on the
manifest will continue to be penalized according to the provisions of the law.
Import Duty Payment and Clearance of Goods
It shall be the duty of the importer's bank or the bank, which
processed the Form "M" to issue a bank draft in respect of the amount
stated on the CRI to the customer who shall pay same to any of the designated
banks.
All commercial imports into Nigeria shall be accompanied by a
final invoice bearing the CRI number with adequate description of the goods,
packing list, transportation document (B/L, AWB/Way Bill), and manufacturers'
certificate of analysis (where applicable).
The CRI number shall be stated on the Bill of Lading and also
written against each item on the cargo manifest. The relevant inspection agent
shall affix a security label on the final invoice submitted by the seller
attesting the fact that pre-shipment inspection as been successfully performed.
The final invoice will confirm, in L/C transactions to the negotiating bank
overseas, that the goods have been inspected in accordance with the import
requirement of the Federal Republic of Nigeria. The Final Invoice shall bear
the CRI Number and the certified value.Relevant CRIs must accompany goods
imported through neighboring countries.
Importers shall pay a CISS Administrative charge of 1% of Free On
Board (F.O.B) value of all imports assessed based on the average rate of
exchange prevailing at the time of inspection of the goods as submitted by the
Central Bank of Nigeria. All imports shall be assessed for duty at the average
rate of exchange prevailing at the time of issuance of CRI of the goods as
submitted to the agents by the Central Bank of Nigeria.
The Nigeria Customs Service shall inform the appointed
pre-shipment Inspection agents through the issuance of Form C 101 A in the
event of a discrepancy on duty assessed on the CRI and duty assessed by the
NCS.
Payments for Customs Duties and CISS Administrative charge shall
be based on the Clean Report of Inspection (CRI) without any amendment.
However, the Nigeria Customs Service (NCS) may with the prior permission of the
Minister of Finance assess additional duties if it is found that the duty on
the CRI is not correct. In such a case, the goods will be cleared on the
assessment on the CRI upon a guarantee for the value of the difference issued
by a designated bank. Additional duty may be imposed, therefore only after
clearance with the Honourable Minister of Finance.
The issuance of bank draft by the customer's bank and the payment
thereof into the designated bank shall be done and cleared and receipt issued
by the designated bank before the counterpart original CRI for customs purpose
is released to the importer for clearance of goods.
The bank draft for import duties must be paid to the designated
banks and receipt issued with the number of the SGD Form stated thereon before
goods are cleared.
All designated banks are to open branch offices at the ports where
customs duties shall be paid.
Where the
guidelines are satisfactorily. Implemented by importers, the Nigeria Customs
Service shall release the Goods within 48 hours
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