Includes import documentation and other requirements for both the U.S. exporter and foreign importer.
Last Published: 8/13/2019

Nigeria aborted its pre-shipment inspection policy in favor of a destination inspection policy for imports.  Under this policy, all imports are inspected on arrival into Nigeria.  The Nigeria Customs Service (NCS) is currently in the initial stages of procuring scanning equipment which is expected to scan containers in a more accurate and timely manner. More information on Nigeria’s destination inspection policy.

The Nigeria Trade Hub serves as an information portal for traders. Users are able to classify their imports/exports, estimate freight charges and applicable duty, find information on clearing processes etc.

To receive clearance for goods imported into Nigeria, traders must present a Bill of Lading, Commercial Invoice Exit Note, duly completed Form ‘M’, Packing list, Single Goods Declaration, and a Product Certificate. Until recently, the importer was also required to submit a Combined Certificate Value & Origin (CCVO) which contains the description of goods, port of destination, country of origin, date of shipment, country of supply etc. However, in line with international trading procedures and recommendations from stakeholders, the Central Bank of Nigeria (CBN) reviewed its trade transactions guidelines and replaced the CCVO with the simpler Certificate of Origin in April 2017. The revision also prescribes a 48-hour maximum processing time from the receipt of application. 

Nigeria’s Single Window Portal is a trade facilitation project of 12 Nigerian Government agencies involved in the customs clearance process.  The Single Window Portal allows traders to access customs regulations online, submit customs documents electronically,
track transaction status online, and submit electronic payments. The Single Window Portal can be accessed at:
https://www.trade.gov.ng. The Nigeria Ports Authority (NPA) is also developing a Single Window Platform as part of projects in its pipeline. The objective is to coordinate all port related and cargo clearance activities for a seamless and paperless operation.

The NCS uses a Pre-Arrival Assessment Report (PAAR) system which allows importers to submit their import documents online for assessment and clearance prior to the arrival of the cargo. This replaced the Risk Assessment Report System in 2013 with the objective of facilitating trade and revenue collection. The NCS is also working with the World Customs Organization to grant Authorized Economic Operator (AEO) status to importers and clearing agents who have maintained a satisfactory level of trade compliance. Likewise, the NCS maintains a Fast Track window through which select importers may forward their cargoes directly to their warehouses where customs procedures such as examination and payments are undertaken. This allows the importer to bypass tedious ports inspection processes and reduces costs associated with port storage and demurrage. Importers selected as beneficiaries of the Fast Track Scheme are those who have consistently exhibited integrity in their documentation and dealings with NCS.
 

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.