- Tax identification number (TIN) from Federal Inland Revenue, Nigeria
- Original international passport
- Original resident permit (Cerpac receipt or Green Card)
- Original packing list in English
- Original bill of lading (OBL) / telex release / air waybill (AWB)
- Detailed and valued inventory list in English
- Certificate of transfer / letter of employment
- Certificate of fumigation (if the cargo contains wooden crates)
- Original Nigerian international e-passport (returning citizens)
- Diplomatic passport (diplomats)
- Form CC1 (approved by the Ministry of Foreign Affairs and Customs headquarters in Abuja if meant for use by an Embassy)
- Letters of authority (see specific information)
All shipments arriving in any Nigerian port from 1 January 2018 onwards, will require inbound containerized cargo to be palletized. Shipping lines and other carriers that fail to adhere strictly to palletized containerized cargo shall be taken back on-board and denied entry into the country.
- The owner of the goods must be present for Customs clearance.
- The original bill of lading must be endorsed by the owner of the goods “delivered to” and signed.
- Whether using an original bill of lading or air waybill, ensure it is properly consigned per the agent’s instructions and that the original is issued by the shipping line itself.
If using a sea waybill or non-negotiable copy or telex release, please ensure you provide a copy of the telex release message from the shipping line, otherwise there is a high probability of issues to release from the shipping line
- The Nigerian international e-passport must be obtained in the origin country prior to departure as non-electronic passports are not accepted (returning citizens).
- Original bill of lading required for all diplomatic shipments.
- Containers with house original bills of lading from an NVOCC / consolidator / forwarder will not be released.
- Returning Nigerian residents must have continuously lived abroad for at least 9 months and not visited Nigeria for more than 90 days within the previous 2 years of re-entry; otherwise, the shipment will be deemed a commercial import and will be subject to inspection and duties.
- Customs will check the entry and exit stamps on the passport to calculate the applicable time periods.
- Customs clearance can begin up to 28 days from the discharge of the container.
- Wood packing materials in shipment containers must comply with ISPM-15 rules and guidelines and all crates must be stamped ISPM-15.
- Crates and liftvans in wood are subject to an additional cost of 120 USD per 20’ container and 180 USD per 40’ container.
- Failure to stamp the crates will result in an additional cost of 250 USD per 20’ container and 500 USD per 40’ container.
- Storage and demurrage charges are generally charged on all household goods and personal effects shipments.
- Amounts range from at least USD 400-1,500 for demurrage and storage per container.
- The average clearance time for a sea shipment is approximately 3 weeks, dependent on issues of manifest transmission, access to the container, Customs assessment of the contents or qualification of the owner of the goods to import the shipment.
- Diplomats require a letter of authority written by the Embassy from the entities identified below:
- The Area Comptroller of Customs of the Nigeria Customs Service
- The officer in charge of NDLEA
- The officer in charge of SSS, Police, Anti - Bomb Squad, SON, DMI
- The Releasing Manager of steam shipping line
- As of November 3, 2015, all global port shipping lines are expected to register on the platform before booking cargo to Nigeria
- Prior to loading cargo owners of the goods must obtain from the platform an Entry Summary Number (ENS) which must be advised to the shipping line agent and incorporated on the bill of lading and manifest by the shipping line agent.
- Vehicles must be for owner's continued use and not for resale or other disposal
- Vehicles eight years old or older are prohibited
- Duty applicable
- Vehicles older than 8 years cannot be imported.
- Proof of ownership
- Original logbook or Registration Certificate
- Insurance papers
- Scan passport
- Original bill of lading
- Original purchase invoice / certificate of value and other related car documents
- CC3 Form (approved by the Ministry of Foreign Affairs and Customs headquarters in Abuja)
- Certificate of Road Worthiness (if used vehicle)
- Make, model and serial number of auto
- Birds of parrot family not allowed
- Import Permit, Certificate of Good Health and Inoculation required for all pets
- Quarantine applies
- The veterinary health certificate and vaccination record must be issued by a veterinarian in the origin country and must be issued within 1 week of department.
- Pets may enter as passenger’s checked baggage or as cargo.
- Vaccination record
- Veterinary health certificate
- Firearms, real or toy (a government permit is required)
- Old furniture in large quantities (more than a set per room is subject to fines, duties and taxes)
- Electronic equipment
- Pharmaceutical products (cannot be carried in checked baggage)
- The following items are subject to duties if contained in a passenger’s baggage, unless the passenger is a temporary visitor or submits a certificate of re-importation obtained on department or can prove possession and use for the last 3 years.
- Cameras (100%)
- Projectors (100%)
- Radios (50%)
- Records (66%)
- Tape recorders (40%)
- Typewriters (40%)
- The following items may qualify for free import if within the limits indicated:
- Cigarettes (200), cigars (50 medium ), tobacco (200 g) of foreign manufacture
- Spirits and wine (1 L)
- Perfumes (284 cu. cm)
- New items are strictly forbidden in Nigeria - huge delays and fines to be expected
- Air pistols
- Airmail photographic printing paper
- Base or counterfeit coin of any country
- Beads composed of inflammable celluloid or other similar substances
- Beer, mineral water and soft drinks
- Blank invoices
- Coupons for foreign football pools or other betting arrangements
- Exhausted tea or tea mixed with other substances. For the purposes of this item, "exhausted tea" means tea which has been deprived of its proper quality, strength or virtue by steeping, infusion, decoction or other means.
- Fruits and vegetables
- Implements appertaining to the reloading of cartridges
- Indecent or obscene prints, paintings, books, cards, engravings or any indecent or obscene articles
- Matches made with white phosphorous
- Materials of nay description with a design which, considering the purpose for which any such material is intended to be used, is likely in the opinion of the President to create a breach of the peace or to offend the religious views of any class of persons in Nigeria.
- Meat, vegetables or other provisions declared by a health officer to be unfit for human consumption
- New furniture (if shipped, heavy fines and duties / taxes will be charged or Customs will seize the items at their discretion.
- Piece goods and all other textiles including wearing apparel. Hardware of all kinds crockery and china or earthenware goods bearing inscriptions (whether in Roman or Arabic characters) from the Koran or from the traditions and commentaries on the Koran
- Pistols disguised in any form
- Precious metals
- Second-hand clothing
- Silver or metal alloy coins not being legal tender in Nigeria
- Spirits--according to the regulations
- Sparkling wine and champagne
- Stationery and envelopes