IMPORT FORMALITIES
This section outlines the formalities to be observed by importers and
other parties in Nigeria wishing to import and/or pay for goods imported
into the country. 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.
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.
- 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 saftey signs.
- All electronic equipment/items and other items where applicable
MUST carry a GUARANTY/WARRANTY of at least six months.
Computer hardware and software must be year 2000 compliant. 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. 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.
- 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, including prosecution.
- Blank products will be automatically seized and destroyed.
- All goods imported into the country shall be labelled in English
in addition to any other language or render themselves liable to confiscation.
- 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 (CRI)
- From 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 from Nigeria 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 all the offices of the Pre-
shipment Inspection Agents, Nigerian Embassies, Local Banks, branches
of Nigerian Banks overseas and their correspondent banks.
- The completed Form "M" (Not Valid for Foreign Exchange)
originating , from abroad will be returned through the appropirate Pre-shipment
Inspection agents abroad to any of the designated banks or any bank of
importer's choice in Nigeria.
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 or the importer.
- 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. Goods imported through neighbouring
countries must be accompanied by relevant CRIs.
- Importers shall pay a CISS Administrative charge of 1% of Free On
Board (F.O.B) value of all imports assessed 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 by raising a debt
note to that effect, 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 can be paid.
- Where the guidelines are satisfactorily implemented by importers,
the Nigeria Customs Service shall release the foods within 48 hours.
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