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DESTINATION INSPECTION IMPORT
GUIDELINES
&
CLEARANCE PROCEDURES
Through ASYCUDA++ System
PROCEDURES BEFORE THE
SHIPMENT OF GOODS
Scanning Authorized
Customs Company Dealer Bank Importer
Carry out a preliminary Ensure Form M application Ensure the supplier provide
review of Form M is duly completed and all the pro-forma invoice &
application and attached documents provided + documents according to pre-
docs. to accept or reject carry out proper Know- defined standards.
within (1) working day. Your-Customer (K-Y-C).
Retain original copy and Ensure all documents
Is it a forward the remaining (3) forwarded to the
No transaction with
copies to the Scanning Authorized Dealer Bank
post landing are genuine and
Company within (5) days
charges? verifiable.
after date of approval.
Yes
Send copies of docs. to Receive all copies of
Industrial Inspectorate rejected Form M application Complete Form M
Dept./ FMoI for monitoring from Scanning Company to application & attach all
purposes & await CBN to carry out the necessary supporting documents.
advise on issuance of RAR. rectification.
NCS HQs receives a Confirm acceptance of Procure the foreign exch
copy of Form M as well No Form M by the Scanning -ange through the importer’s
as the respective Area Is Form M Company before bank if L/C transaction &
Command/ port of accepted? proceeding with other advise the supplier to arr-
clearance. import processes. ange for shipment of goods.
Yes
PROCEDURES FOR AND AFTER
THE SHIPMENT OF GOODS
Shipping AD & Designated
Customs Supplier
Lines/ Carriers Banks
Ensure all goods being
Assess duty based on the consigned for shipment are Forward photocopies with Make available (3) sets of
CIF value of the goods covered by appropriate a letter duly signed to the original CCVO, transport
using the rate of exchange Form M as provided by the Scanning Company for documents, packing list and
on the approved Form M. issuance of Risk Assess- other requested
SCs, and must reflect that
number on B/L.
ment Report (RAR). documents.
Ensure duty & charges paid Make an advance summary For transactions involving If “Valid for Foreign
to a designated bank and of manifest of cargoes foreign exchange transfer, Exchange” transaction
receipt issued with serial no. available to SC electron- the assessed value on the and those for which
of the SGD Form stated ically within (5) days/ sea or (RAR) shall be the amount Certificate of Capital
before goods are cleared. (2) days/ other + NCS docs. payable. Importation issued:
Forward (2) sets through
In the case of Bills for
supplier’s bank to
Collection and
Follow the payment overseas correspondent
unconfirmed L/Cs: (2)
procedures adopted by the bankshould be “Not-Valid
In the case of to
sets and copy forwarded
Scanning Central Bank of Nigeria for Authorized Dealer Bank.
for Foreign Exchange”
either through the
Importer the different types of transactions: or the
supplier’s bankonly two
Company transactions. offshore correspondent of
sets should be dutiable
In the case of forwarded
the issuing bank, to that
personal the bank the
directly to effects: (2) sets
opened bank, while the
should the Form “M”.
issuing be forwarded to the
designated forwarded
third copy isbank and if
Continue to pay an Generate RARs not later Import duty payment shall directly to the Authorized
they are not (i.e. normal
administrative charge of 1% than (5) w. days in the case continue to be restricted to Dealer Bank.
personal effects), the two
of FOB value of all imports of shipment by sea and (2) the bank that opened the sets should be forwarded
based on the exchange rate w. days for shipments by Form “M” if it is a designated to the respective Scanning
on the approved Form M. Air/Land after receipt of bank, and a receipt is issued.
documents. Company.
Keep and retain evidence These documents should be
of receipt of documents forwarded within (14) days
for Bank Examiners. after shipment.
AT THE CPC
Declarants Customs
Complete the SGD, attach all the Check basic details of SGD, and
necessary supporting documents, Face Vet that the required documents are
and present to the designated face SGDs May be returned attached. Then, the documents
vet officers. back for correction, and/or are referred to the TS.
completion of missing data
and/or documenets Input manifest and SGDs details
Data
into ASYCUDA++ respective
Capture
modules, register and print the
ASYCUDA declaration.
If the modification is accepted, then
the declaration is signed and Check details against
stamped by the declarant. Verif. & RAR messages,
Lane?
Otherwise, the dispute settlement Query trigger selectivity,
mechanism is followed. In case of discrepancy, the stamp the declaration
modified declaration is with selected lane and
Declarants can make the payments returned to the declarant.
R Y B G inspector name, and
at the designated banks based on Assessment Verif. & modify declarations
the total amount of duties and taxes Notice Query (in case of
shown in the Assessment notices. discrepancy).
Declarants receive their copies of Sort the eight copies
the declarations through the Paging/ Declarant of the SGD. Record
Importer Copy Seat.. The following Copy of SGD Sorting Dispatch the numbers of SGDs
processing steps are carried out at that are to be
the terminals. dispatched.
The importer’s copy is dispatched to the shipping lines stamped with the
selected lane. Also, for yellow-lane declarations, a terminal copy of the SGD is
stamped with the selected lane, and with the ALS (Authority to Load for
Scanning) stamp, before it is dispatched to NPA to start the release procedures.
LANES PROCEDURES
If Red
If Yellow
Lane? If Blue or If Green
Lane?
Lane? Lane?
ALS
No Payment Yes Issued
Wait confirmed?
Physical Declaration
Examination Assessed at Scanning
CPC
Yes RO Payment
Discrepancy Printed at Procedures No
? CPC Discrepancy
?
AN Printed AN Printed
No at Terminal at Scanning Yes
Release Site
Procedures Physical
Yes Examination
Importer No No Importer
accepts? accepts?
Discrepancy
Yes Dispute Settlement Yes ?
Declaration Extra Payment Procedures are followed Extra Payment
No
Assessed at Made by the Made by the
Declarant Declarant
Declaration
the Terminal
Assessed at
Scanning Site
Payment RO Printed Payment Input
RO Printed Release
Procedures at Scanning into ASY++ at
at Terminal Procedures
Site Site
PAYMENT PROCEUDRES
Banks Declarants Customs
Assessment Notices are printed at
Receive Payment of Assessment the Verification & Query Seat, and
Payments duties and Notice handed to declarants. Other
taxes Assessment notices of any
additional taxes, fees and charges
Declarants make the payments at to be paid will be printed at the
the designated banks based on the terminals and the scanning site.
amount of duties and taxes shown
on the Assessment Notices
Issue
Payment receipts and schedules of
Receipts Receive Verify payments are received by the
Receipts Payments Accounts Seat and input into
PRIMS.
Issue
Schedules of
Payments After the assessment of
declarations, the Accounts Seat
officers/ CPC (or at the scanning
Input of
site for yellow-lane declarations)
Payments into
can input the payments details into
ASYCUDA++
For yellow-lane declarations, if the physical examination the respective ASYCUDA++
results in a discrepancy, then the container will have to be module after verifying that
returned back to the terminal. Consequently, red-lane payments were made.
procedures will apply to these cases afterwards, i.e. a Upon completion of the payment
message will have to be sent by the Accounts Seat at CPC Message procedures for red-lane
to the terminal to start release procedures. for declarations, a message is sent by
Release the Accounts officers/ CPC to the
terminals to start release
procedures.
RELEASE
PROCEDURES
NPA Declarants Customs
Release Orders
are printed at
Presentation CPC and at the
of RO to NPA Release Order
Scanning Site,
Marketing and delivered to
declarants.
Issue TDO to Issue Debit Payment of
Traffic Dept. Note Port Charges
Traffic Dept.
Delivers FCL
and TDO
Note: For yellow-lane declarations, the
release procedures start at an earlier
stage based on the ALS (Authorization Presentation
to Load for Scanning) issued at CPC. of FCL, TDO &
Then, containers head to the Scanning RO to Gate
Site. When scanning procedures are
completed and if no discrepancy is Exit Gate &
SGD Exch.
found, the RO (Release Order) is
Control Copy
printed and dispatched to NPA so that
the TDO , which was prepared by NPA
earlier, is handed to declarants to
deliver with container to Gate for exit.
