Customs Import Declaration (Nigeria)

A Customs Import Declaration in Nigeria confirms the declared information and the maker's responsibility for its accuracy.

The primary import declaration document in Nigeria is the Single Goods Declaration (SGD), filed electronically through the NCS e-Customs platform. The SGD replaced the older Bill of Entry process and aligns with World Customs Organization (WCO) Revised Kyoto Convention standards for trade facilitation to which Nigeria is a signatory. The SGD is filed by the importer or a licensed Customs Agent after goods arrive at the port of entry, using the HS Code (Harmonised System) to classify goods and determine applicable customs duty rates under the ECOWAS Common External Tariff (CET), which Nigeria applies as a member of the Economic Community of West African States (ECOWAS).

Before goods arrive in Nigeria, importers of regulated goods must obtain Form M — a Pre-Arrival Assessment Report (PAAR) — through a Destination Inspection Agent licensed by the NCS. Form M is a foreign exchange commitment document approved by a CBN-licensed authorised dealer bank, confirming the importer's intention to pay for the goods and repatriate the import transaction through the official banking system. Form M is required for goods above USD 500 in value.

Duties and levies assessed on imports include: Import Duty (rates specified in the ECOWAS CET schedule, ranging from 0% to 35%); Value Added Tax (VAT) at 7.5% under the Value Added Tax Act 2004 (as amended by the Finance Act 2019); the Thorough Import Supervision Scheme (CISS) levy of 1% of FOB value; and commodity-specific levies including the Levy for NAFDAC (National Agency for Food and Drug Administration and Control), the Standards Organisation of Nigeria (SON) levy, and the National Information Technology Development Agency (NITDA) levy on ICT imports.

The legal framework governing the Customs Import Declaration (Nigeria) in Nigeria draws on several key statutes and regulatory bodies. Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Parties executing a Customs Import Declaration (Nigeria) in Nigeria should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Companies and Allied Matters Act (CAMA) 2020 sets the foundational requirements.

A Nigeria Customs Import Declaration is required for every commercial importation of goods into Nigeria through any official port of entry — seaport, airport, land border post, or inland dry port.

Commercial importers of consumer goods, industrial machinery, raw materials, motor vehicles, electronics, textiles, and agricultural inputs must file an SGD for each consignment. The NCS's destination inspection regime and risk management system apply to all commercial consignments above the de minimis threshold.

Manufacturing companies importing raw materials and industrial inputs under the Nigerian Investment Promotion Commission (NIPC) pioneer status incentives or the Bank of Industry (BOI) support programmes require import declarations for each input shipment to document the preferential duty treatment and comply with end-use monitoring requirements.

Oil and gas companies importing drilling equipment, production materials, or specialised services equipment under the Petroleum Industry Act 2021 must file import declarations and may be eligible for duty exemptions under the Petroleum (Drilling and Production) Regulations or under approved pioneer status certificates from the NIPC.

Government agencies and NGOs importing donated goods, humanitarian supplies, or development project materials require import declarations. While some categories qualify for duty exemptions under the Finance Acts or bilateral agreements, NCS clearance is mandatory.

Personal importation: travellers returning to Nigeria and individuals receiving personal goods through international courier or postal services must declare goods above the duty-free threshold (USD 600 per passenger for air travellers, as updated by NCS periodically). Commercial shipments disguised as personal imports face penalties under CEMA.

Vehicle importation: all motor vehicles, motorcycles, and other conveyances imported into Nigeria require a vehicle import declaration, compliance with the NCS vehicle import policy (prohibition of right-hand-drive vehicles, restriction on vehicles above 15 years old), and payment of applicable import duty (35% for most private motor vehicles under the ECOWAS CET).

Parties in Nigeria should prepare a Customs Import Declaration (Nigeria) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A Nigeria Customs Import Declaration must contain specific information to comply with NCS requirements, enable correct duty assessment, and support release of the goods.

Importer identification: full legal name, RC number (for companies registered under CAMA 2020), Tax Identification Number (TIN) issued by FIRS, registered address, and contact details. For personal imports, the importer's national identification number (NIN) or passport details.

Licensed Customs Agent details: where used, the name, licence number, and contact details of the NCS-licensed Customs Agent authorised to file on behalf of the importer.

Goods description: accurate description using the Harmonised System (HS) Code, quantity (units, weight, volume), and country of origin. The HS Code determines the applicable customs duty rate under the ECOWAS CET and any applicable duty exemptions.

Commercial value: the customs value of the goods, which in Nigeria is determined using the WTO Agreement on Customs Valuation (Transaction Value Method as primary method), expressed in the currency of the commercial invoice and converted to Nigerian Naira at the CBN official exchange rate on the date of import.

Form M reference: the Form M number and authorised dealer bank details for goods above USD 500, confirming the foreign exchange approval for the import transaction under CBN regulations.

Shipping and arrival details: vessel or aircraft name, bill of lading or airway bill number, date of arrival, port of entry, and container or package identification numbers.

Duties and levies payable: declaration of all applicable duties — Import Duty, VAT at 7.5%, CISS levy (1%), and any commodity-specific levies — with confirmation of payment through the NCS payment gateway.

Compliance certificates: confirmation that required pre-shipment or destination inspection certificates from NAFDAC, SON, or other regulators have been obtained, with certificate numbers.

Declarant's signature: the formal declaration by the importer or authorised agent that all information is true and correct, with signature, date, and the declarant's official capacity.

Post-clearance audit risk: the Nigeria Customs Service (NCS) conducts post-clearance audits under CEMA Cap C45 and the NCS Act 2023, allowing the Comptroller-General of Customs to review import documentation up to 5 years after clearance. Importers must retain complete import records — including commercial invoices, bills of lading, Form M, Pre-Arrival Assessment Reports (PAAR), NAFDAC clearance certificates, Standards Organisation of Nigeria (SON) conformity assessment certificates, and SGD printouts — for the full retention period. FIRS conducts parallel audits on VAT paid at importation under the Value Added Tax Act 2004 (as amended by Finance Act 2019), and discrepancies between NCS records and FIRS VAT returns can trigger assessments and penalties. The Tax Appeal Tribunal (TAT) has jurisdiction over disputes arising from NCS duty assessments and FIRS VAT assessments on imports. The Federal High Court has supervisory jurisdiction over NCS decisions through judicial review. Importers who dispute duty classifications or valuations should file an appeal with the NCS Comptroller-General before escalating to the TAT or Federal High Court under the Customs and Excise Management Act.

Additional compliance elements for a Customs Import Declaration (Nigeria) used in Nigeria include: Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Forms-legal.com provides this template as a starting point for Nigeria-compliant documentation.