The Nigeria Customs
Service (NCS) is an independent customs
service under the supervisory oversight of
the Nigerian Ministry of Finance.
For contact information regarding government custom
authorities, please follow this link: 4.1 Nigeria
Government Contact List
Agreements /
Conventions Description
|
Ratified by
Country? (Yes /
No)
|
WCO (World Customs Organization)
member
|
Yes
(21/08/63)
|
Annex J-5 Revised Kyoto
Convention
|
Yes (signed 26/7/2012
Note: no date of ratification
shown)
|
OCHA Model
Agreement
|
No
|
Tampere Convention (on the Provision of
Telecommunication Resources for Disaster Mitigation and Relief
Operations)
|
No
|
Regional Agreements (on
emergency/disaster response, but also customs unions, regional
integration)
|
- ECOWAS Common External
Tariff (CET)
- United Nations Resolution 46/182 dated
1991
- Recommendation of the Customs Co-operation Council to
expedite the forwarding of relief consignments in the event of
disasters (1970)
|
Goods donated free by donor agencies are
exempted from payment of Customs duty, but certificate of donation
must be attached. If the donation is of a prohibited kind (rice,
vegetable oil etc.), there must be a waiver from the
president.
NGOs and Charitable
Organisations are allowed to
operate in the country and once they have obtained a
Memorandum of Understanding (MOU) from
the Government and an Import Duty Exemption
Certificate from the Ministry of Finance (MOF),
they can import aid goods free of
duties and taxes.
Once the MOU has been
obtained from Government, the process of
importation is quite streamlined and provided all necessary
paperwork (as outlined in the tables below) has been provided there
are no issues or delays with customs
clearance.
Organizational Requirements to obtain Duty Free
Status
|
United
Nations Agencies
|
- Must be registered with
UN.
- Organization sends
a letter to the MOF requesting for
duty or tax exemption.
- In the case of prohibited items, send a request to the
Chief of Staff’s office of the Presidency. And continue to Step
2.
|
Non-Governmental
Organizations
|
- Must be a registered NGO.
- Must make application through
UNDP.
- UNDP will send a letter to the Minister of Finance
requesting for duty or tax
exemption.
- In the case of prohibited items, send a request to the
Chief of Staff’s office of the Presidency. And continue to Step
2.
|
Exemption Certificate Application
Procedure:
Duties and
Taxes Exemption Application
Procedure
|
Generalities
(include a list of necessary
documentation)
|
Duty exemption Certificate (Tax Exemption) is normally
requested from the Ministry of Foreign
Affairs (MoFA) using
the appropriate forms (CC1 for goods and CC3 for
vehicles).
When approved by MoFA,
forms will be sent to Valuation Unit in Customs Headquarters
for endorsement of certification.
For relief items, food and non-food (prohibited items like
rice, vegetable oil, etc.) the request is sent to the President’s
Office for authorization. When approval is granted, same is sent to
Ministry of Finance (Budget Office). The Ministry of Finance
delivers the Import Duty Exemption Certificate (sent to
Customs).
Documentation:
- Request Letter
- Certificate of donation
- Description of goods and quantity: original
Waybill (WB) or Bill of lading (BL), invoice and
Packing List.
- Air waybill required for air
shipments.
End User Certificate must be obtained from the office
of National Security adviser for Armoured Vehicles and other
security related equipment
|
Process to be
followed (step by step or
flowchart)
|
- A request for
Duty Exemption must be signed
by UNDP Logistics Unit and taken to
the MoFA
- The signature of the Chief of Protocol - Immunities and
Privileges of MoFA is
necessary
- Endorsement of Customs Valuation Unit at customs
Headquarters
- Clearance of consignments at respective ports should
commence upon completion of steps 1, 2 &
3.
To reduce port charges and/or avoid demurrage, it is advised
to send the shipping documents for the above processes (1, 2, 3)
several days before the arrival of the shipment. A pre- shipment
release may be requested in case of air shipment.
|
Duties and
Taxes Exemption Certificate Document Requirements (by
commodity)
|
|
Food
|
NFI
(Shelter, WASH,
Education)
|
Medicines
|
Vehicle &
Spare Parts
|
Staff &
Office Supplies
|
Telecoms
Equipment
|
Invoice
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
AWB/BL/Other Transport
Documents
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Donation/Non-Commercial
Certificates
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Packing
Lists
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Other
Documents
|
|
|
|
End User Certificate required for Armoured
Vehicles and other anti-ballistic equipment (Helmet, vest and
blanket etc.)
|
|
|
Additional
Notes
|
https://customs.gov.ng/
|
Customs
Information
|
Document
Requirements
|
No other documents other than those listed in the table
headed Customs Clearance Document Requirements
(by commodity) (below)
are required. Once an agency is approved
by MoFA no deposit is
required.
|
Embargoes
|
Schedule 4 of Customs Tariff [Absolute
prohibition]
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Prohibited
Items
|
IMPORT PROHIBITION
LIST
- Live or Dead Birds including Frozen Poultry – HS Codes
0105.1100 – 0105.9900, 0106.3100 – 0106.3900, 0207.1100 – 0207.3600
and 0210.9900
- Pork, Beef – HS Codes 0201.1000 – 0204.5000, 0206.1000 –
0206.9000, 0210.1000 – 0210.2000
- Birds Eggs – HS Code 0407.0000; excluding hatching
eggs
- Refined Vegetable Oils and Fats – HS Code 1507.1000.00 –
1516.2000.29 [but excluding refined Linseed, Castor and Olive oils.
Crude vegetable oil are however NOT banned from
importation]
- Cane or Beet Sugar and Chemically Pure Sucrose, in solid form
containing added flavouring or colouring matter – HS Code
1701.91.1000 – 1701.99.9000 in retail packs
- Cocoa Butter, Powder and Cakes – HS Codes 1802.00.0000 –
1803.20000, 1805.001000 – 1805.00.9000, 1806.10.0000 – 1806.20.0000
and 1804.00.0000
- Spaghetti/ Noodles – HS Codes 1902.1100 –
1902.30.0000
- Fruit Juice in Retail Packs – HS Codes 2009.11.0012 –
2009.11.0013 – 2009.9000.99
- Waters, including Mineral Waters and Aerated Waters containing
added Sugar or Sweetening Matter or Flavoured, ice snow – HS Codes
2201.1000 – 2201.90.00, other non-alcoholic beverages HS Code
2202.10.00 – 2202.9000.99 [ but excluding energy or Health Drinks
{Liquid Dietary Supplements} e.g. Power Horse, Red Ginseng etc.] HS
Code 2202.9000.91 and Beer and Stout (Bottled, Canned or Otherwise
packed) HS Code 2203.0010.00 – 2203.0090.00
- Bagged Cement – HS Code 2523.2900.22
- Medicaments falling under Headings 3003 and 3004 as
indicated below:
- Paracetamol Tablets and
Syrups
- Cotrimoxazole Tablets
Syrups
- Metronidazole Tablets and
Syrups
- Chloroquine Tablets and
Syrups
- Haematinic Formulations; Ferrous Sulphate and Ferrous
Gluconate Tablets, Folic Acid Tablets, Vitamin B Complex Tablet
[except modified released
formulations].
- Multivitamin Tablets, Capsules and Syrups [except special
formulations].
- Aspirin Tablets [except modified released formulation and
soluble aspirin].
- Magnesium Trisilicate Tablets and
Suspensions.
- Piperazine Tablets and
Syrups
- Levamisole Tablets and
Syrups
- Clotrimazole Cream
- Ointments – Penicillin/
Gentamycin
- Pyrantel Pamoate Tablets and
Syrups
- Intravenous Fluids [Dextrose, Normal Saline,
etc.]
- Waste Pharmaceuticals – HS Code
3006.9200
- Mineral or Chemical Fertilisers containing two or three
of the fertilising elements nitrogen,phosphorus and potassium (NPK
15-15-15), excluding organic fertilser HS Code 3105.10.00.00 –
3105.90.00.00
- Soaps and Detergents – HS Code 3401.11.1000 –
3402.90.0000 (in retail packs only)
- Mosquito Repellant Coils – HS Code 3808.9110.91 (Mosquito
Coils).
- Rethreaded and used Pneumatic tyres but excluding used
trucks tyres for rethreading of sized 11.00 x 20 and above
4012.2010.00
- Corrugated Paper and Paper Boards – HS Code 4808.1000,
and Cartons, Boxes and Cases made from corrugated paper and paper
boards HS Code 4819.1000, Toilet Paper, Cleaning or Facial Tissue –
HS Code 4818.1000 – 4818.9000 excluding baby diapers and
incontinence pads for adult use 4818.4000.41 and Exercise Books –
HS Code 4820.2000
- Telephone Re-charge Cards and Vouchers – HS Code
4911.9990.91
- Carpets and other Textile Floor Coverings falling under
HS Code 5701.10.000 – 5705.00.0000
- All types of Foot Wears, Bags and Suitcases HS Codes
6401.1000.11 – 6405.9000.99 and 4202.1100.10 – 4202.9900.99
[but excluding Safety Shoes used in oil industries, Sports Shoes,
canvas shoes all Completely Knocked Down (CKD) blanks and
parts]
- Hollow Glass Bottles of a capacity exceeding 150mls (0.15
litres) of all kinds used for packaging of beverages by breweries
and other beverage and drink companies – HS Code 7010.9021.29 and
7010.9031.00
- Used Compressors – HS Code 8414.3000, Used Air Conditioners –
HS Codes 8415.1000.11 – 8415.9000.99 and Used Fridges/ Freezers –
HS Codes 8418.1000.11 – 8418.69.0000
- Used Motor Vehicles above fifteen (15) years from the year of
manufacture – HS Codes 8703.10.00 – 8703.90.0000
- Ball Point Pens and parts including refills (excluding tip) HS
Code 9608.10.0000
- Tomato Paste or Concentrate put up for retail sale –
2002100000, 2002902000, 2002909000
GOODS: THE IMPORTATION OF WHICH IS ABSOLUTELY
PROHIBITED
- Air Pistols
- Airmail Photographic Printing
Paper
- All counterfeit/ pirated materials or articles including
Base or Counterfeit Coin of any
Country
- Beads composed of inflammable celluloid or other similar
substances
- Blank Invoices
- Coupons for foreign football pools or other betting
arrangements
- Cowries
- Exhausted tea or tea mixed with other substances. For the
purposes of this item, “exhausted tea” means any tea which has been
deprived of its proper quality, strength, or virtue by steeping,
infusion, decoction or other means
- Implements appertaining to the reloading of
cartridges
- Indecent or obscene prints, painting, books, cards,
engraving or any indecent or obscene
articles
- Manilas
- Matches made with white
phosphorous
- Materials of any description with a design which,
considering the purpose for which any such material is intended to
be used, is likely in – the opinion of the president to create a
breach of the peace or to offend the religious views of any class
of persons in Nigeria
- Meat, Vegetables or other provisions declared by a health
officer to be unfit for human
consumption
- Piece goods and all other textiles including wearing
apparel, hardware of all kinds, crockery and china or earthenware
goods bearing inscriptions (whether in Roman or Arabic characters)
from the Koran or from the traditions and commentaries on the
Koran
- Pistols disguised in any
form
- Second-hand clothing
- Silver or metal alloy coins not being legal tender in
Nigeria
- Nuclear Industrial waste and other Toxic
waste
- Spirits:
- Alcoholic bitters, liqueurs, cordials and mixtures
admitted as such in his discretion by the Comptroller-General and
which are not deemed to be injurious spirits within the meaning of
any enactment or law relating to liquor or liquor
licencing
- Brandy, i.e. Spirit Distilled in Grape – growing
countries from fermented grape juice and from no other materials
and Stored in wood for a period of three
years
- Drugs and medicinal spirits admitted as such in his
discretion by the
Comptroller-General
- Gin, i.e. Spirit – Produced by distillation from a mixed
mash of cereal grains only saccharified by the diastase of malt and
the Flavoured by redistillation with juniper berries and other
vegetable ingredients and of a brand which has been notified as an
approved brand by notice in the Gazette and in containers labeled
with the name and address of the owner of the brand
or
Produced by distillation at
least three times in a pot still from mixed mash or barley, rye and
maize saccharified by diastase of malt and then rectified by
re-distillation in a pot still after the addition of juniper
berries and other vegetable
materials
- Methylated or denatured spirit, i.e. Mineralized
Methylated spirit mixed as follows: to every ninety parts by volume
of spirits nine and one-half parts by volume of wood naphtha and
one-half of one part by volume of crude pyridine and to every 455
litres of the mixture 1.7 litres of mineral naphtha or petroleum
oil and not less than 0.7 grammes by weight of powdered aniline dye
(Methyl violet) and so in proportion for any quantity less than 455
litres and
Industrial Methylated
spirit imported under licence from the Comptroller-General and
mixed as follows: to every ninety-five parts by volume of spirits
five parts by volume of wood naphtha and also one-half of one part
by volume of the mixture
and
Spirits denatured for a
particular purpose in such a manner as the Comptroller-General in
any special circumstance may permit
- Perfumed Spirits
- Rum i.e. Spirit – Distilled directly from sugar-cane
products in sugar-cane growing countries and
Stored in wood for a period of three
years
- Spirits imported for medical or scientific purposes,
subject to such conditions as the Comptroller-General may
prescribe
- Spirits totally unfit for use as portable spirits
admitted to entry as such in the discretion by the
Comptroller-General
- Whisky, i.e. Spirit – Obtained by distillation from a
mash or cereal grains saccharified by diastase of malt and stored
in wood for a period of three years
- Containing more than forty-eight and one-half per centum
of pure alcohol by volume except denatured, medicated and perfumed
spirits, and such other spirits which the Comptroller-General, in
his discretion, may allow to be imported subject to such conditions
as he may see fit to Impose
- Weapons of any description which in the opinion of the
Comptroller-General are designed for the discharge of any noxious
liquid, gas or other similar substance and any ammunition
containing or in the opinion of the Comptroller- General or adapted
to contain any noxious liquid, gas or other similar
substances
EXPORT PROHIBITION
LIST
- Maize
- Timber (rough or sawn)
- Raw hides and skin (including Wet Blue and all unfinished
leather) HS Codes 4101.2000.00 –
4108.9200.00
- Scrap Metals
- Unprocessed rubber latex and rubber
lumps
- Artifacts and Antiquities
- Wildlife animals classified
as endangered species
and their products (e.g. Crocodile, Elephant, Lizard, Eagle,
Monkey, Zebra, Lion etc.)
- All goods imported
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|
General
Restrictions
|
|
Customs
Clearance Document Requirements (by
commodity)
|
|
Food
|
NFI
(Shelter, WASH,
Education)
|
Medicines
|
Vehicles &
Spare Parts
|
Staff &
Office Supplies
|
Telecoms
Equipment
|
D&T Exemption
Certificate
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Invoice
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
AWB/BL/Other Transport
Documents
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Donation/Non-Commercial
Certificates
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Packing
Lists
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Phytosanitary
Certificate
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Yes, Original & a copy apply to both UN &
NGO
|
Other
Documents
|
|
|
|
End User Certificate required for Armoured
Vehicles and other anti-ballistic equipment (Helmet, vest and
blanket etc.)
|
|
|
Additional
Notes
|
The Standard Operating
Procedures for the receiving international emergency relief
consignments and equipment imported for humanitarian purposes will
be revised once every two
years.
The decision will be taken by NCS. Key line ministries,
NGOs, donors will be involved in the
process.
|
Transit of relief items is made
possible via land transport. However, it could be coast-wise
whereby consignments can move intra from one Port to the other for
convenience of clearing.
Bank Bonds required are composed
of:
- Particular Bonds – One off transaction; Periodic
Renewal
- General Bonds – multiple Transactions; Periodic
Renewable
Banks issue bonds equivalent to the duty of the
consignment.
The e-manifest will be entered as transit consignment in
ASYCUDA and is allowed to pass to its final
destination.
Fast-tracking of Customs processing– Only external
examination of consignments for confirmation of marks and numbers
and examination of the proper documentation are required for ease
of Customs processing.
The transaction documents required
are:
- The usual documentation accompanying the goods - B/L,
packing list, invoice, etc. (see section VIII
B.1.)
- Transire (Customs issue a local manifest
called
Transire)
- Single Goods Declaration (SGD) (an electronic document
that is being captured in ASYCUDA for indicating that this are
transit goods)
- Bond Certificate
- Landing Certificate – Issued at the final point of
exit
- Exit Note
The transaction documents required are issued by
NCS.
Transit goods are transported under Customs
escort.