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CUSTOMS MATTERS IN NIGERIA

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At its coming into being in 1891, Nigeria Customs Service was saddled with the responsibilities of revenue collection, accounting for same and anti smuggling activities.

 GUIDELINES FOR IMPORTING GOODS INTO NIGERIA
Any person intending to import physical goods into Nigeria shall in the first instance process e-Form "M" through any Authorized dealer bank irrespective of the value and whether or not payment is involved; Read more
ENHANCED CUSTOMS CLEARANCE PROCEDURES
The procedures outlined in this document may be subject to change as the project progresses. More features may be added or removed as infrastructures are improved upon. Read more
GUIDELINES FOR NIGERIA PRESHIPMENT INSPECTION PROGRAMME
In September 1999, the Federal Republic of Nigeria re-introduced the pre- shipment programme for inspection of imports.     Read More

E-MANIFEST PROCEDURE OF IMPORTING GOODS INTO NIGERIA

Snce the 16th of October 2009, Nigeria Customs Service requests airlines and shipping lines to provide the “manifest electronically from the source, Central Server or Hub of the shipping line or airline as soon as the ship or aircraft calls at the last foreign port before Nigeria” (as said in the Gazette), here is the procedure to follow by the carrier in order to get on board with it.  Read more
REVISED IMPORT GUIDELINES, PROCEDURES AND DOCUMENTATION REQUIREMENTS UNDER THE DESTINATION INSPECTION SCHEME IN NIGERIA
Pursuant to the Federal Government’s decision for a seamless transfer of the Destination Inspection Scheme for imports from the Scanning Service Providers (SSPs) to the Nigeria Customs Service (NCS) with effect from 1st December 2013, robust guidelines, procedures and documentation regime shall be enthroned to enhance the integrity of the system. Read more
RESPONSIBILITIES OF NIGERIA CUSTOMS SERVICE TO IMPORTERS

Upon receipt of the e-Form 'M' with other necessary pre-import documents, NCS shall:
1. Carry out a preliminary review on the application, using information provided therein and accept or reject the e-Form M within one working day. Read More
REVISED EXPORT GUIDELINES FOR NON-OIL EXPORT
Any person intending to export non-oil Products out of Nigeria shall in the first instance, process the Nigerian Export Proceeds Form (Form NXP or any other form so prescribed) through an Authorized Dealer Bank irrespective of the value and whether or not payment is involved.  The following procedures shall apply from the date of issuance of these guidelines in respect of all Non-oil export products from Nigeria. Read More
EXPORT GUIDELINES FOR OIL AND GAS EXPORTS
Any person intending to export oil and gas and related products out of Nigeria shall, in the first instance, process the Nigerian Export Proceeds Form (Form NXP and any other form so prescribed) through an Authorized Dealer Bank irrespective of the value and whether or not payment is involved. 


CLEARANCE PROCEDURES (ASYCUDA ++ SITES) FOR IMPORTED GOODS TO NIGERIA    
The procedures outlined in this document may be subject to change as the project progresses. More features may be added or removed as infrastructures are improved upon.  Read More

Goods that are liable to Excise Duty in Nigeria ...Read More

 Export Expansion Grant In Nigeria
The Export Expansion Grant (‘EEG’ or ‘the Scheme’) is one of the export incentives introduced by the Federal Government through the Export (Incentives and Miscellaneous Provisions) Act, No. 18 of 1986 as amended by the Export (Incentives and Miscellaneous Provisions) Act, No. 65 of 1992, Cap. E19, Laws of the Federation of Nigeria (LFN). It is a post-shipment incentive designed to improve the competitiveness of Nigerian products and commodities and expand the country’s volume and value of non-oil exports. Read More 
IMPORT PROHIBITION LIST
The following  goods and materials  are prohibited from entering Nigeria  Read More 

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