Frequently Asked Questions
Impot
Q: What are the necessary steps to register a company for importation in Nigeria?
A: To register a company for importation in Nigeria, you must first register with the Federal Inland Revenue Service (FIRS) and obtain a Tax Identification Number (TIN). Then, select a bank in Nigeria to act as your Authorized Dealer Bank (ADB).
Q: What are the requirements for import documentation in Nigeria?
A: To clear goods in Nigeria, you must present a bill of lading, commercial invoice, exit note, duly completed Form ‘M’, entry declaration, packing list, single goods declaration, and a product certificate.
Q: What is PAAR (Pre-Arrival Assessment Report) and why is it required?
A: PAAR is a mandatory document required for all imports into Nigeria. It is an electronic report submitted before arrival that details the goods being imported, their value, and other relevant information. This helps expedite the clearance process at the port.
Q: How are customs duties calculated in Nigeria?
A: Customs duties are levied on the value of your imported goods. This value is determined by the Customs Service based on a combination of factors including invoice price, insurance costs, and freight charges. Different duty rates apply to different goods under the Customs Tariff.
Q: What different taxes are applicable to imported goods, aside from customs duty?
A: Aside from import duty, imported goods may attract other taxes depending on the type of goods. These can include Value Added Tax (VAT), National Automotive Council (NAC) levy, and others as may be prescribed under applicable regulations.
Q: How do I pay customs duties in Nigeria?
A: Customs duties are paid through your bank to the Nigeria Customs Service on behalf of the Federal Government.
Q: What are the necessary steps to export goods from Nigeria?
A: To export goods from Nigeria, you must register with the Nigerian Export Promotion Council (NEPC) and obtain an Exporter Registration Certificate. You also need to establish an export process and work through an approved commercial bank.
Q: What are the requirements for customs clearance of exports at the land border?
A: To clear goods at the border, you must follow export-stage customs declaration procedures, submit documents to the export seat, provide required documents to relevant agencies, and complete all prescribed export customs processes.
Q: What is the Nigeria Customs Service customs and excise tariff based on?
A: The Nigeria Customs Service customs and excise tariff is based on the Harmonized System Nomenclature (HSN).
Q: How do I track the status of my customs transaction in Nigeria?
A: You can track the status of your customs transaction in Nigeria through the Single Window Portal, which allows traders to access customs regulations online, submit customs documents electronically, and track transaction status in line with Customs regulations.
Q: What are the customs regulations for goods imported into Nigeria?
A: Goods imported into Nigeria are subject to specific ad valorem duties depending on the commodity and are payable in Nigerian naira upon entry. Import tariffs are non-preferential and generally apply to all countries outside approved regional trade arrangements.
Q: What is the Fast Track Window for importers in Nigeria?
A: The Fast Track Window is a system that allows select importers to move cargo directly to their warehouses, where customs procedures such as examination and payment are undertaken. It helps reduce port inspection processes and recurring costs associated with port storage and demurrage.
Q: What is Advance Ruling and why is it important?
A: An advance ruling allows you to seek a binding decision from the NCS on the classification of your goods and the applicable duty rate before you import them. This helps you avoid potential disputes or delays during clearance and provides more certainty ahead of shipment.
Q: What is the AEO (Authorized Economic Operator) program and what are its benefits?
A: The AEO program provides benefits and simplifications to pre-approved importers with a good compliance record. These benefits can include faster clearance times, reduced documentary checks, and priority treatment.
Q: What are customs duties in Nigeria?
A: Customs duties are taxes and levies paid on goods imported into the country. They are paid through your bank to the Nigeria Customs Service on behalf of the Federal Government.
Contact Information
Q: Where can I find the headquarters of the Nigeria Customs Service?
A: The headquarters of the Nigeria Customs Service is located at No. 2, Lake Taal Close, Off Tigris Crescent, Off Aguiyi Ironsi Street, Maitama, Abuja. You can also contact us at +2347037891156, 02018898888, 02018898889, or 07087151168.
Q: How do I report smuggling or suspicious activity to the Nigeria Customs Service?
A: You can report smuggling or suspicious activity to the Nigeria Customs Service through our official communication channels or by contacting the Service directly.