WHAT YOU NEED TO KNOW ABOUT CUSTOMS CLEARANCE IN NIGERIA. (AIR AND SEA)
Below are 11 tips for clearing your consignment in Nigeria:
- Prior to shipping, the consignee in Nigeria completes and applies for Form M electronically (Form M is like an import license). This is done online through the Federal Inland Revenue Service (FIRS) /Nigeria Customs Service (NCS) Trade Portal and is then transmitted to his/her bank with the following attachments:
A. Proforma Invoice
B. Insurance Certificate
C. SON Product Certificate/SONCAP (If Required)
- The Bank approves the Form M and generates a bank code otherwise known as a BA Number, and then sends/transmits the Form M to the Scanning Agent.
- The Scanning Agent approves the Form M.
- The Consignee forwards the Form M & BA Numbers to the Shipper. These numbers are to be shown on the Airway Bill/ Bill of Lading (AWB/BL).
- Once shipped, the shipper provides the AWB/BL to the consignee for the processing of the Pre-Arrival Assessment Report (PAAR). The Report shows the duty rate /classification of the cargo. This document guides you while computing the Duty & Taxes.
- The consignee’s customs agent prepares the Customs Entry and approaches customs for the Customs Assessment Notice.
- The Consignee or his Customs agent pays custom’s duty at the Bank. The Consignee or Agent pays the Local Charges such as Airline Documentation Fee, Shipping & Terminal Company Local Charges. Other examples include: a. Airfreight: NAHCO and SAHCOL Charges b. Sea freight: Port & Cargo, PTML, ENL Terminal, etc.
- Customs examination is carried out.
- Customs release and Exit notes are obtained. For Sea freight, Terminal Delivery Order (TDO) is also obtained. For Airfreight shipment, NAHCO/SAHCOL Gate Pass is also obtained.
- The agent then positions his van/truck to take delivery of the shipment.
- After loading, the van/truck proceeds to the customs exit gate for security check and final exit.