Customs clearance is the process of obtaining approval from the Nigeria Customs Service (NCS) and other regulatory agencies to legally import or export goods. There are different types of customs clearance based on the nature of the goods, the purpose of import/export, and the applicable regulations.
Below are the major types of customs clearance in Nigeria:
1. Standard Import Clearance
- This is the most common type of customs clearance for general goods imported into Nigeria.
- Requires compliance with Nigeria Customs Service (NCS) regulations and other regulatory bodies like NAFDAC, SON, and NESREA.
- Importers must submit documents such as:
- Pre-Arrival Assessment Report (PAAR)
- Form M (from the Central Bank of Nigeria)
- Bill of Lading/Airway Bill
- Packing List and Commercial Invoice
- Import Duty Payment Receipt
- Goods are inspected, duties are paid, and the cargo is released to the importer.
2. Temporary Importation Clearance
- For goods that are imported temporarily for a specific period and will be re-exported.
- Examples:
- Machinery and equipment for construction projects.
- Goods for exhibitions, trade fairs, or events.
- Importers must provide a Customs Bond, guaranteeing that the goods will be re-exported within the agreed timeframe.
- If the goods are not exported within the deadline, import duties and penalties will be applied.
3. Export Clearance
- Required for businesses exporting goods from Nigeria.
- The exporter must obtain clearance from Nigeria Customs Service (NCS) and relevant agencies like:
- Nigeria Export Promotion Council (NEPC) for non-oil exports.
- Department of Petroleum Resources (DPR) for crude oil exports.
- NAFDAC/SON for regulated products.
- Required documents include:
- Export Declaration Form (EDF)
- Commercial Invoice & Packing List
- Bill of Lading/Airway Bill
- Certificate of Origin (for international trade agreements)
4. Bonded Warehouse Clearance
- Used when an importer wants to store goods in a Customs Bonded Warehouse without paying duties immediately.
- Duties are only paid when the goods leave the warehouse for the market.
- Ideal for businesses that want to defer duty payments and manage stock efficiently.
5. Free Trade Zone (FTZ) Clearance
- For businesses importing goods into Nigeria’s Free Trade Zones (FTZs), such as:
- Lekki Free Zone
- Onne Free Trade Zone
- Calabar Free Trade Zone
- Goods imported into FTZs are exempt from import duties and taxes as long as they remain within the zone.
- Businesses operating in FTZs enjoy tax incentives and easier clearance processes.
6. Diplomatic Clearance
- Special clearance for embassies, consulates, and international organizations importing goods into Nigeria.
- These shipments are usually exempt from import duties and taxes under diplomatic agreements.
- Requires official approval from the Ministry of Foreign Affairs and Nigeria Customs Service.
7. Perishable and Fast-Track Clearance
- Applies to perishable goods like:
- Fresh food and fruits
- Pharmaceuticals and medical supplies
- Flowers and seafood
- These goods are cleared using a fast-track process to avoid spoilage.
- Requires additional health and safety certifications, such as:
- NAFDAC permits for food and drugs.
- Quarantine approval for agricultural products.
8. Courier and Express Shipment Clearance
- Used for small packages and express deliveries via courier services like DHL, FedEx, and UPS.
- The clearance process is simplified, but customs duties may still apply depending on the value of the items.
9. Customs Transit Clearance
- Used when goods are passing through Nigeria to another country (transit goods).
- The goods remain under customs control until they exit Nigeria.
- Requires a Customs Bond to ensure the goods do not enter the Nigerian market illegally.
10. Special Import Permit Clearance
- Some categories of goods require special import permits before customs clearance, such as:
- Pharmaceuticals and medical equipment (NAFDAC permit).
- Used vehicles and machinery (SONCAP certification).
- Hazardous chemicals and e-waste (NESREA permit).
- Weapons and security equipment (Ministry of Defense approval).
Conclusion
Customs clearance in Nigeria varies based on the nature of the goods, the intended use, and regulatory requirements. Importers and exporters must comply with Nigeria Customs Service (NCS) regulations and obtain the necessary permits from NAFDAC, SON, NESREA, and other relevant agencies.
To avoid delays and penalties, businesses should:
✅ Engage licensed customs agents.
✅ Ensure all required documents are in order.
✅ Understand duty exemptions and special import procedures.
Would you like assistance with a specific customs clearance type? 😊
Written by Owoyomi Oluwatosin Adedapo (OOA)