Frequently asked questions on import to Nigeria.
The following is a list of document required for importing into Nigeria.
Imports to Nigeria can be an individual, a business name, or a company. It is neither here nor there which of the entities is put to use. What is important is a tax identification number. It is impossible to clear import in Nigeria without a tax identification number. Therefore, it is compulsory that whichever entity in use must have a functional tax identification number (TIN).
The bill of lading is a very vital shipping document which performs the role of a receipt for cargo delivery from a customer to a carrier or forwarder. Sometimes, it may be viewed even as a contract between the customer and the carrier, such as a ship operator.
In addition, the bill of lading may appear as title documentation; on being marked as negotiable, it can then be passed on to others.
Form M is a mandatory document required by all importers shipping into Nigeria. It is a declaration to the Central Bank of Nigeria (CBN) and the Nigeria Customs Service (NCS) regarding the nature and value of goods being imported.
Yes, it is possible to import via airfreight without going through the detailed procedures of obtaining Form M and PAAR. In such cases, you'll only need the air waybill, commercial invoice, and packing list to clear the goods.
The Nigeria Customs, along with other relevant agencies, will conduct a physical examination of the goods before determining their value. This method of on-the-spot evaluation is commonly referred to as direct assessment.