How to Apply for Custom in Nigeria

Customs are a crucial aspect of international trade, ensuring goods are legally imported and exported. In Nigeria, the Nigerian Customs Service (NCS) is responsible for regulating and controlling imports and exports, as well as collecting revenue on behalf of the government. If you're looking to import or export to Nigeria, it's essential to understand the process of applying for customs clearance. In this article, we'll look at the steps you need to take and the documents you'll require to apply for customs in Nigeria.

Step 1: Register for a Tax Identification Number (TIN)

Before you can apply for customs clearance in Nigeria, you'll need to register for a Tax Identification Number (TIN). The TIN is a unique identification number issued by the Federal Inland Revenue Service (FIRS) to individuals and businesses for tax purposes. You can register for a TIN online through the FIRS portal or at any FIRS office nationwide.

Step 2: Obtain a Pre-Arrival Assessment Report (PAAR)

Once you have a TIN, the next step is to obtain a Pre-Arrival Assessment Report (PAAR). The PAAR is a document issued by the NCS that confirms that your goods are eligible for importation into Nigeria. The PAAR is obtained through the Nigeria Single Window Trade Portal (NSWTP), an online platform that provides a one-stop-shop for all trade-related activities in Nigeria. To obtain a PAAR, you'll need to provide the necessary documentation, including a bill of lading, commercial invoice, packing list, and any relevant licenses or permits.

Step 3: Pay the Applicable Duties and Taxes

Once you have obtained a PAAR, you'll need to pay the applicable duties and taxes. The duties and taxes are calculated based on the value of the goods and the relevant tariff rates. You can pay the duties and taxes online through the NSWTP or directly at any designated bank. Once you have paid the applicable duties and taxes, the NCS will issue a customs clearance certificate, which allows you to take possession of your goods.

Step 4: Obtain Other Relevant Permits

Depending on the nature of your goods, you may need to obtain additional permits or licenses before importing or exporting to Nigeria. For example, if you're importing food products, you'll need to obtain a permit from the National Agency for Food and Drug Administration and Control (NAFDAC). If you're importing hazardous goods, you'll need to obtain a permit from the Department of Petroleum Resources (DPR). It's essential to check with the relevant authorities to ensure you have all the necessary permits before applying for customs clearance.

Step 5: Clear Your Goods at the Port of Entry

Once you have obtained all the necessary permits and documentation, the final step is to clear your goods at the port of entry. The clearance process involves presenting your customs clearance certificate and other relevant documents to the NCS officials at the port of entry. The NCS officials will inspect your goods to ensure they match the description provided in the documentation. Once your goods have been cleared, you can take possession of them and transport them to their final destination.

Required Documents for Customs Clearance in Nigeria

To apply for customs clearance in Nigeria, you'll need the following documents:

Tax Identification Number (TIN)
Pre-Arrival Assessment Report (PAAR)
Bill of Lading
Commercial Invoice
Packing List
Permits/Licenses (if applicable)

Conclusion

Applying for customs clearance in Nigeria can be a complex and time-consuming process, but it's essential for anyone looking to import or export goods to Nigeria. Understanding the steps involved and the necessary documentation can help streamline the process and ensure you comply with all the relevant regulations. Remember to check with the relevant authorities to ensure you have all the necessary permits and licenses before applying for customs clearance.

FAQs

What is a Tax Identification Number (TIN)?
A Tax Identification Number (TIN) is a unique identification number issued to individuals and businesses for tax purposes.
What is a Pre-Arrival Assessment Report (PAAR)?
A Pre-Arrival Assessment Report (PAAR) is a document issued by the Nigerian Customs Service (NCS) that confirms that your goods are eligible for importation into Nigeria.
How do I obtain a PAAR?
To obtain a PAAR, you'll need to provide the necessary documentation, including a bill of lading, commercial invoice, packing list, and any relevant licenses or permits, through the Nigeria Single Window Trade Portal (NSWTP).
What is the Nigeria Single Window Trade Portal (NSWTP)?
The Nigeria Single Window Trade Portal (NSWTP) is an online platform that provides a one-stop-shop for all trade-related activities in Nigeria.
What other permits do I need to import goods to Nigeria?
Depending on the nature of your goods, you may need to obtain additional permits or licenses before importing or exporting to Nigeria. It's essential to check with the relevant authorities to ensure you have all the necessary permits before applying for customs clearance.