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How To Get Custom Duty Papers In Nigeria

How to Get Custom Duty Papers in Nigeria

Custom duty papers are essential documents required for the importation of goods into Nigeria. As an importer, it is crucial to obtain these papers to avoid legal issues with the Nigeria Customs Service. This article will provide a comprehensive guide on how to get custom duty papers in Nigeria.

What are Custom Duty Papers?

Custom duty papers are official documents that show the amount of tax that an importer must pay on goods being imported into Nigeria. These documents are issued by the Nigeria Customs Service and are necessary for the clearance of goods at the port of entry. Failure to obtain these papers can result in seizures, fines, and imprisonment.

Step by Step Guide on How to Get Custom Duty Papers in Nigeria

Step 1: Obtain a Tax Identification Number (TIN)

Before you can apply for custom duty papers, you need to have a Tax Identification Number (TIN). The TIN is a unique number issued to individuals or businesses by the Federal Inland Revenue Service (FIRS). To obtain a TIN, you will need to visit any FIRS office or visit their website to complete the registration process.

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

The Pre-Arrival Assessment Report (PAAR) is a mandatory requirement for the clearance of goods at the port of entry. The PAAR is issued by the Nigeria Customs Service after the evaluation of the documents provided by the importer. To obtain a PAAR, you will need to provide the following documents:

  • Bill of Lading
  • Commercial Invoice
  • Packing List
  • Form M
  • Product Certificate
  • Insurance Certificate
  • Proforma Invoice
  • SONCAP Certificate (for regulated products)

Step 3: Pay Customs Duty

After obtaining the PAAR, the next step is to pay the customs duty. The amount payable varies depending on the value of the goods being imported. To make payment, you will need to generate an electronic receipt on the Nigeria Customs Service website and visit any designated bank to make payment.

Step 4: Obtain Customs Duty Papers

After payment of customs duty, you can now obtain the custom duty papers. These papers include the Bill of Entry, Delivery Order, and Exit Note. The Bill of Entry is a document that shows the details of the imported goods, the amount of customs duty paid, and the name of the importer. The Delivery Order is a document that authorizes the release of the goods from the port, while the Exit Note is a document that shows that the goods have left the port of entry.

Frequently Asked Questions (FAQs)

Q1: What is the penalty for not obtaining custom duty papers?

Failure to obtain custom duty papers can result in the seizure of goods, fines, and imprisonment.

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Q2: What is a Bill of Lading?

A Bill of Lading is a document issued by a shipping company that shows the details of the goods being transported.

Q3: Can I obtain custom duty papers without a TIN?

No, a TIN is a mandatory requirement to obtain custom duty papers.

Q4: How long does it take to obtain custom duty papers?

The process of obtaining custom duty papers can take between 2-3 weeks.

Q5: Do I need to obtain custom duty papers for personal items?

Custom duty papers are not required for personal items that are not for commercial use. However, if the value of the items exceeds the duty-free limit, then custom duty papers will be required.

Conclusion

Obtaining custom duty papers in Nigeria is a crucial step for importers. It ensures compliance with the law and prevents legal issues with the Nigeria Customs Service. By following the steps outlined in this article, you can obtain custom duty papers easily and avoid any complications that may arise.