Federal
Ministry of Finance
Import
Guidelines
In
view of the incessant violations of the guidelines into Nigeria, it has become
necessary to widely publicize the guidelines.
(1) This
publication is therefore reproduced verbatim to educate importers and to correct
misinterpretations, misapplication, and erroneous impressions on the guidelines
for imports to Nigeria. The formalities to be observed by importers and other
parties in Nigeria wishing to import and/or pay for goods into the country are:
(2) All
persons intending to import 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.
(3) 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.)
(4)
Foodstuff (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 time of inspection.
(5)
All electronic equipment/items and instruments MUST carry INSTRUCTIONAL
MANUAL and diagrams and notations on the containers.
(6)
All electronic equipment/items and other instruments MUST carry SAFETY
information and /or safety signs
(7)
All electronic equipment/items and other items where applicable MUST
carry a GUARANTY/WARRANTY of at least six months.
(8)
Computer hardware and software must be year 2000 compliant.
(9)
Plant materials, whether for planting consumption or industry shall be
covered with phytosanitary certificate of the country of export, certifying
that the plant material was inspected and found free from pest and that some
treatment has been made where applicable in line with the International Plants
Protection Convention of FAO.
(10)
Every manufactured item including components and spare parts shall be
branded and bear manufacturer’ names.
(11)
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.
(12)
Misrepresentation of product specification will result in delays and/or
seizure.
(13)
Supply of wrong information with an intention to cheat will also result
in delays and/or impoundment/seizure with attendant consequences.
(14)
Blank products will be automatically seized and destroyed.
(15)
All goods imported into the country shall be labelled in English in addition
to any other language or render themselves liable to confiscation.
(16)
Manufactured goods and materials are subject to Standard Organisation
of Nigeria’s (SON) certification in accordance with the provision of its enabling
law.
II. FORM ‘M’ AND CLEARANCE REPORT OF INSPECTION PROCEDURE
(1)
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 from pre-shipment inspection shall require
the completion of Form ‘M’.
(2)
Any person importing goods into Nigeria shall process Form ‘M’ through
any authorised commercial/Merchant banks. The authorised banks shall be responsible
for delivering all Forms ‘M’ (including those for imports excluded from inspection)
to the appointed inspection agents’ liaison office in Nigeria.
(3)
The Form ‘M’ and supporting documents submitted to the inspection companies
through the authorised dealers shall be clearly marked “Valid for Forex” or
“Not Valid for Forex” depending upon whether or not foreign exchange remittance
would be involved.
(4)
The Form ‘M’ and relevant Performa invoice must contain a proper description
of the goods to be imported, including relevant specification etc.
(5)
Form ‘M’ shall be in sextuplicate of which three copies shall be sent
to the Pre-Shipment Inspection Agents, and one each to the importer’s bank,
the Nigerian customs Services and NMA.
(6)
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.
(7)
The completed Form ‘M’ (Not Valid for Foreign Exchange) original from
abroad will be returned through the appropriate Pre-Shipment Inspection agents
abroad to any of the designated banks or nay bank of importer’s choice in Nigeria.
(8)
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.
III.
SELLERS RESPONSIBLE
(1)
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 preshipment inspection agent shall be given at least three working
days notice prior to the expected date of inspection.
(2)
The seller shall make the necessary arrangements for handling and presentation,
of the goods for the purpose of inspection and any expense incurred therefore
shall be for his account. In the event that the seller has called in the company
without having prepared the goods for the inspection, or in the event that the
goods have been inspected and are found not to be up to requirements or specifications,
the expense of any additional intervention by the company shall be borne by
the seller.
(3)
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.
IV. IMPORTERS
RESPONSIBILITIES.
1.
The importer shall advice his supplier on the need to submit after the
completion of inspection, the final or commercial invoice within 12 hours to
the Inspection Agent to facilitate the issuance of the Clean Report of Inspection
(CRI).
2.
Importers of cargoes in excess of the declaration on the manifest will
continue to be penalised according to the provision of the law.
V. IMPORT DUTY PAYMENT AND CLEARANCE OF GOODS.
1.
It shall be the duty of the importer’s bank or the bank which processed
the Form ‘M’ to issue bank draft in respect of the amount stated on the CRI
to the customer who shall pay same to any of the designated banks.
2.
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
the analysis (where applicable).
3.
The CRI number shall be stated on the bill of Lading and also written
against each item on the cargo manifest.
4.
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.
5.
Goods imported through neighbouring countries must be accompanied by
relevant CRIs.
6.
Importers shall pay a CISS Administrative charge of 1% of free on Board
(F.O.B) value of all imports assessed based on the average rate of exchange
prevailing at the time of inspection of the goods as submitted by the Central
Bank of Nigeria.
7.
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.
8.
The Nigerian 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.
9.
Payments for Customs Duties and CISS Administrative charge shall be based
on the Clean Report of Inspection (CRI) without any amendments. However, the
Nigeria Customs Services (NCS) may with the prior permission of the Minister
of Finance assess additional duties 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
of the CRI upon a guarantee for the value of the differences issued by a designated
bank. Additional duty may be imposed, therefore only after clearance with the
Honourable Minister of Finance.
10.
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 import for clearance of goods.
11.
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.
12.
All designated banks are to open branch offices at the ports where customs
duties shall be paid.
13.
Where the guidelines are satisfactorily implemented by importers, the
Nigeria Customs Service shall release the goods within 48 hours.
AMMUNA
LAWAN ALI (MNI)
DIRECTOR
FOREIGN EXCHANGE AND TRADE RELATIONS DEPARTMENT
FEDERAL MINISTRY OF FINANCE
CENTRAL DISTRICT
ABUJA.