INSPECTION/3-ST AGE ASSESSMENT - NEW CUSTOMS CLEARANCE PROCEDURE
FROM lst JANUARY. 2006
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.
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
(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
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
(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
)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
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
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.
here for New Tariff Policy
LIST OF PROHIBITED
ITEMS FRIDAY JAN 8. 2004
For Exporters and Importers
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