Clearing goods through Nigerian seaports requires a thorough understanding of the necessary documentation. Failure to provide the required paperwork can lead to delays, fines, or even the confiscation of goods. Below is a list of essential documents required for successful customs clearance in Nigeria.
1. Bill of Lading (BOL)
The Bill of Lading serves as a receipt of goods shipped, a document of title, and a contract between the shipper and the carrier. It contains crucial details such as the shipper’s name, consignee’s name, cargo description, and port of discharge. The BOL can be either an original or a telex release.
2. Form M
Issued by the Central Bank of Nigeria (CBN), Form M is a mandatory document for all imports into Nigeria. It must be opened by the importer through an authorized dealer (usually a commercial bank) before the goods are shipped. It ensures compliance with import regulations and foreign exchange guidelines.
3. Pre-Arrival Assessment Report (PAAR)
The PAAR is an essential customs clearance document issued by the Nigeria Customs Service (NCS). It provides an assessment of the value of the imported goods and determines the applicable duties and levies. The importer must submit necessary documents (such as the Form M, BOL, and commercial invoice) to obtain the PAAR.
4. Commercial Invoice
The commercial invoice is a document provided by the seller that details the goods shipped, including the description, quantity, unit price, total price, currency, and terms of sale. This document is used by customs to determine the import duty payable.
5. Packing List
The packing list provides specific details about the packaging of goods, including weight, dimensions, and contents of each package. It helps customs officers verify the goods being imported and cross-check with other shipping documents.
6. Certificate of Origin
This document certifies the country where the goods were manufactured. It is particularly important for goods that qualify for preferential duty rates under trade agreements such as ECOWAS Trade Liberalization Scheme (ETLS).
7. SONCAP Certificate (Standards Organization of Nigeria Conformity Assessment Programme)
For regulated products, the SONCAP Certificate issued by the Standards Organization of Nigeria (SON) certifies that the imported goods meet Nigerian quality and safety standards. Without this document, clearance may be denied or the goods may be seized.
8. National Agency for Food and Drug Administration and Control (NAFDAC) Permit
Required for food, pharmaceuticals, cosmetics, and other regulated products, the NAFDAC permit ensures that these goods meet safety and health standards before they can be cleared through customs.
9. Import Duty Payment Evidence
The importer must provide proof of payment for all applicable import duties and levies. This includes receipts or bank payment confirmations, which are verified by customs before the release of goods.
10. Risk Assessment Report (RAR) / Cargo Tracking Note (CTN)
The CTN provides information about cargo movements from the point of loading to discharge. It helps authorities in tracking and verifying shipments, preventing fraud, and enhancing security.
11. Insurance Certificate
Importers are required to obtain insurance coverage for their shipments. This certificate proves that the imported goods are insured in case of damage or loss during transit.
12. Terminal Delivery Order (TDO)
The TDO is issued by the shipping company or terminal operator, authorizing the release of the consignment from the port to the consignee or their clearing agent.
13. Shipping Company Release Order
Before goods can be cleared, the consignee must obtain a release order from the shipping company, confirming that all freight charges and other fees have been paid.
14. Letter of Authority
If a clearing agent is handling the customs clearance process on behalf of the importer, a letter of authority must be issued, granting permission to act on the consignee’s behalf.
Conclusion
Ensuring that all these documents are correctly prepared and submitted can significantly smoothen the customs clearance process at Nigerian seaports. Importers and clearing agents must stay updated on any regulatory changes to avoid unnecessary delays and penalties.