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With effect from 1st January 2006, Destination Inspection Scheme shall replace pre¬shipment inspection arrangement. It is a scheme whereby imports are now to be treated for clearance/release fall under 3 categories namely green, yellow and red.

Goods under green region are of low risk and are such will be cleared without examination, while yellow category will go through scanning process. The red category is of high risk and will consequently be 100% examined.
The inspection to be carried out at the point of destination will include verification of the product, quantity, quality, price and customs classification of goods. It is based on the principle of self - assessment and on the report of the Risk Management Service Provider, otherwise called RAR (Risk Assessment Report).

(i) Importer shall open and process Form 'M' whether 'Valid' or 'Not Valid' for foreign exchange with his bank with a validity period of 6 months for all general goods and 12 months for plants machineries. 'BA' code should be filled for all applications on the Form M except for those goods that will be exempted for destination inspection subject to Finance Minister's approval. This will have 'CB' code

(ii) The Form M and relevant pro-forma invoice shall carry a proper description of the goods/price/quality/quantity/model/packaging/standards specification etc.

(iii) The Form M and proforma invoice will be submitted to the importer's bank along side with local marine insurance certificate and any other required documents e.g. NAFDAC for food and drugs, SONCAP certificate for standards. The bank will in turn process and give approval and forward same to Risk Management Service Provider in Lagos (i.e. Cotecna, SGS and Global Scan) after approval for further action. These service providers will distribute the Fonn M to the Customs Command of port of entry of the cargo.
(iv) Upon approval, which should not take more than 5 working for seafreight cargo and 2 days for airfreight cargo, the importer can now advise his supplier to ship. However, the Form M Number MUST be clearly written on the B/L or Airwaybill as the case may be.

(v) The supplier on her part must submit 6 copies of the final invoice or combined certificate of value and origin (CCVO), manufacturer's certificate with standards adopted stated thereon, and B/L or A WB and dispatch to the importer's bank in Nigeria through the correspondence bank at country of ongm.

Duty payment is based on the newly introduced CET Tariff, which is on CIF basis, 1 % FOB administrative charge will still be collected and also all other Federal taxes still remain.

(vi) Documents required for customs clearance are:
)0> Importer's Copy of Form 'M'
)0> Bill of Lading/Airway Bill with Form M clearly written on it
)0> Original Attested Invoice or CCVO Insurance Certificate
)0> Packing List
)0> Risk Assessment Report (RAR)
)0> SGD Form 2010/Form Sale 123/124
)0> Permit, where applicable
)0> Bank Pay-in-Slip & Customs Receipt

(vii) All the above documents shall be scrutinized and vetted by a Customs Face Vet Officer at the CPC and if found okay, the documents are processed for onward release/scanning/physical examination. Otherwise, all queries raised shall be resolved before being processed.

(viii) Physical examination shall be conducted by Nigeria Customs Service, with
. other Agencies in attendance i.e. Risk Management Service Providers,
NAFDAC, SON, etc. Ifthe goods examined tallied with the documents processed a 'Release Order' will be issued and dispatched for final release with either NPA or NAHCO as the case may be. Otherwise if there is any discrepancy, relevant queries will be raised and are expected to be resolved before the 'Release Order' can be issued.

(ix) Exit Note is processed and the cargo is allowed to leave the port.
However it must be noted that false declaration in terms of product, price, quantity and quality is a serious offence, which may attract outright seizure, and/or prosecution of the importer or his Agent under the Customs & Excise Management Act Cap 84. 1990 as amended.
PS: Kindly note as well that diplomatic goods, personal effects, perishable

goods, newspapers/magazines, aircraft/ship parts, human remains, military hardware are NOT subject to Form M documentation as described above. They are exempted from this procedure.

Click here for New Tariff Policy
Guidlines For Exporters and Importers

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