Customs & Declarations
International shipping success relies on accurate paperwork. Incorrect documentation causes 80% of customs delays. This guide breaks down the essential documents, codes, and terms you need to know to ensure your goods clear customs smoothly.
The 4 Pillars of Compliance
Before any cargo moves, these four elements must be accurate. Errors here lead to fines, seizures, or delays.
Commercial Invoice
The proof of sale. It must list the buyer, seller, value, and description of goods.
HS Codes
Harmonized System codes determine the duty rate and any restrictions on your goods.
Packing List
Detailed breakdown of weight, dimensions, and packaging type. Must match the invoice.
Origin & EORI
Proof of where goods were made (Certificate of Origin) and your trader registration number.
The Commercial Invoice
This is not just a request for payment; it is the primary document used by customs to assess duties and taxes. A "Pro-Forma" invoice is often accepted for preliminary steps (like Form M), but the final clearance requires a Commercial Invoice.
Critical Fields Checklist:
- Incoterms: Clearly state the terms of sale (e.g., CIF Lagos).
- Detailed Description: "Spare Parts" is insufficient. Use "Steel Ball Bearings for Toyota Engine".
- HS Code: Included for every line item.
- Country of Origin: Where the goods were actually manufactured.
- Currency: Clearly state GBP, USD, or EUR.
Understanding HS Codes
The Harmonized System (HS) is a standardized numerical method of classifying traded products.
Why is the correct code vital?
The HS Code determines the percentage of Import Duty, VAT, and Levy you will pay.
Example: A laptop might be classified under 8471.30 (0% Duty), while a television under 8528.72 might attract 20% Duty. Using the wrong code can lead to overpayment or accusations of fraud (underpayment).
Tip: Always check the Nigeria Customs Service Common External Tariff (CET) for the latest applicable rates for your code.
Commodity Code Finder & Resources
Search common HS codes for Nigeria or visit official customs databases for accurate classification.
Quick Lookup
| Description | HS Code | |
|---|---|---|
| Enter a keyword above to search... | ||
*Duty rates are indicative estimates based on Nigeria CET. Always verify with official sources.
Official Tariff Tools
Nigeria HS Code List
Download the official Central Bank of Nigeria (CBN) HS Code classification document.
Download PDFIncoterms® 2020 Explained
International Commercial Terms define who pays for shipping, who takes the risk, and where the handover happens.
Ex Works
Buyer picks up from Seller's factory. Buyer pays ALL transport and takes ALL risk from the factory door.
Free on Board
Seller pays to get goods onto the ship. Buyer pays sea freight and insurance. Common for bulk exports.
Cost, Insurance & Freight
Seller pays sea freight and insurance to the destination port (e.g., Lagos). Buyer pays for unloading and customs.
Delivered Duty Paid
Seller pays everything: freight, insurance, and IMPORT DUTY. Delivered to Buyer's door. Maximum service.
Nigeria Import Requirements
Importing into Nigeria requires strict adherence to Central Bank of Nigeria (CBN) and Nigeria Customs Service guidelines. Failure to obtain these documents before shipping typically results in significant fines.
Need help with Form M? Contact UsForm M
A mandatory statutory document for all importers. It functions as an application to import goods and allows the government to monitor foreign exchange.
PAAR (Pre-Arrival Assessment Report)
Issued by Nigeria Customs in Abuja. It determines the final duty payable. It is generated based on your Commercial Invoice, Packing List, and CCVO (Combined Certificate of Value and Origin).
SONCAP (Standards Organisation of Nigeria)
Required for regulated products (electronics, chemicals, building materials) to prove they are safe. Consists of a Product Certificate (PC) and SONCAP Certificate (SC).
Customs FAQ
Can I undervalue my goods to pay less duty?
No. This is illegal and risky. Customs officers have databases of reference prices. If they suspect undervaluation, they will uplift the value, impose a penalty (typically 25-50%), and delay your shipment.
What is the difference between specific and ad valorem duty?
Ad valorem duty is a percentage of the value (e.g., 10% of $1000). Specific duty is based on quantity (e.g., $5 per kg). Most Nigerian imports use Ad Valorem.
Do I need an EORI number?
If you are exporting from the UK or EU, yes. An Economic Operators Registration and Identification (EORI) number is required for all customs declarations in Europe.