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Payment of Import Duty Allowed Only Through Form M Issuing Bank - August 2003
Nigerian VAT on bicycles - August 2003
New import/export permit for animals and their by-products - August 2003
Nigerian sugar tariffs - August 2003
CRI number for Nigeria - Vehicles - 1/08/03
Import ban on barites and bentonite - 24/06/03
NPA direct discharge order for bulk cargo at Apapa and Tincan ports - Lagos - 24/06/03
NAFDAC Guidelines for Import Permits - 24/06/03
Plan for the Introduction of Destination Inspection on 1st January 2004 - June 2003
Ban on importation through land borders - June 2003

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Paymet of Import Duty Allowed Only Through Form M Issuing Bank

We refer to the below CBN circular No.66/2003 of 3rd July 2003 re-emphasizing on the existing CBN guideline stipulating that duties must be paid through the Form M issuing bank. Only where the Form M issuing bank is not a bank designated for duty collection, duty payment can be made through any of the designated banks. Please ensure that your duty payments are handled accordingly to avoid unneccessary delays in the clearing process.

Ref: TED/AD/66/2003 - COLLECTION OF IMPORT DUTY IN RESPECT OF FORM ‘M’ REGISTERED BY ANOTHER DESIGNATED BANK

Sequel to the deliberations at the Import Duty Collection Scheme meeting held on 30th May 2003 with regard to the provisions of our circular Ref. TED/AD/10/2002 of 1st March, 2002 captioned ‘Addendum to Import Guidelines’ all banks and the general public are hereby informed that:

  • Henceforth, waiver shall no longer be granted for the release of Clean report of Inspection (CRI) where import duty is paid to a bank other than that which registered the Form ‘M’.
  • Where however, the processing bank is not a designated bank, the Importer shall pay the import duty and other relevant charges to any designated bank of his choice.
  • It shall be the duty of any bank that contravenes this guideline to transfer the import duty collected to the bank that registered the Form ‘M’. This transfer should be effected before the due date for remittance of such duty collection with corresponding returns to the Central Bank of Nigeria.
  • Failure by any bank to effect the transfer of import duty (usually said To be collected in error) before the statutory period which is the Monday following the week of duty collection, shall attract appropriate sanction.

Authorised Dealers are advised to bring the provisions of this circular to the attention of their customers, please. Signed: O.A. DEMUREN (MRS.) DIRECTOR, TRADE & EXCHANGE DEPARTMENT

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Nigerian VAT on Bicycles

CIRCULAR NO. 38/2003 VAT EXEMPTIONS ON BICYCLE AND SPARE PARTS

Bicycle and bicycle spare parts that used to be exempted from VAT have been removed from exemption list since 1999 as such VAT should be collected on all bicycle and bicycle parts.

Signed: D. A. OCHOMA, COMPTROLLER (IMPORT & EXPORT)

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New Import/Export Permit for Animals and their By-Products

The National Veterinary Quarantine Services under the Federal Ministry of Agriculture and Natural Resources is introducing a mandatory import/export permit for all animals and animal by-products as indicated in their attached notification letter. We are currently obtaining more detailed information on the application process and will inform you accordingly.

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Nigerian Sugar Tariffs

Customs circular 33/2003, increases the import duty on sugar (H.S.Codes 1701 and 1702) from 30% to 40% with effect from 1st July 2003. At the same time the sugar levy is set to 10%, while equipment and machinery for sugarcane and sugar production is reduced to 2.5% import duty

  • Sugar H.S. Code 1701.1100-9900 1702.1100-9000 40%
  • Sugar Levy 10%
  • Equipment and Machinery for sugarcane & sugar production 2.5%

Signed: NWAIWU J. [DR] - DEPUTY COMPTROLLER-GENERAL (IMPORT & EXPORT)

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CRI number for Nigeria - Vehicles

Please be advised that effective forthwith all vehicles carrying goods with destination Nigeria require CRI numbers. In other words all items that would normally require CRI numbers if containerised will now need to be inspected by the pre-shipment agent if loaded into/onto vehicles. All vehicles that are not carrying anything inside do not need CRI number.

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Import ban on barites and bentonite

Nigeria Customs have sent out a Circular 28/2003 of 9th June 2003, banning any importation of barites and bentonite and cancelling all un-utilized waivers granted in 2002 with immediate effect.

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NPA direct discharge order for bulk cargo at Apapa and Tincan ports - Lagos

The Nigerian Ports Authority have directed that all bulk cargo and large quantities of homogenous general cargo can no longer be discharged into the port stacking area and warehouses. With immediate effect ships carrying such cargo will not be allowed to berth and discharge their goods, unless the receiver has obtained a 90% release from Customs and can take direct delivery from the vessel’s hook.

To obtain a 90% release, the following documents are required:

  • Original endorsed Bill of Lading
  • Original CRI or photo copy, where original is not available
  • Original attested commercial invoice or photo copy, where original is not available
  • Original payment receipts for import duties
  • Copy of approved Form M

Or final release of the balance 10% of cargo, original CRI and original attested invoice must be available.

Nigerian Ports Authority Departmental Memorandum- Ref: LA/GM/OPS/T.7/1241 - 16th June 2003

To: Port Manager, TCIP
From : General Manager, W/OPS
Subject : Direct Discharge of Break-bulk cargoes

It is observed that large quantities of homogenous general cargo ( break-bulk) such as billets, rods, angle iron, steel plates, steel wire rolls, steel coins, chemical drums, paper reels, fertilizer, etc are discharged unto the quay apron, stacking areas and transit sheds with minimum efforts to clear them for better Port Environment, security and circulation of trucks. The resultant congestion slows down the discharge of ships to the detriment of the overall Port efficiency, and should not be condoned. Consignees should take advantage of the 90% pre-discharge release granted by Customs on such cargoes and take direct delivery as they are discharged. Consequently, it is mandatory that all homogeneous cargoes, including those not listed above, should be covered by Customs 90% release before the commencement of discharge. Furthermore, ships carrying such cargoes should not be given berth until there is evidence of release and proper co-ordination with the receivers to ensure direct discharge/delivery.

Please circulate this to all affected consignees and shipping companies in your Ports and enforce strict compliance.

SIGNED: N.B.C Akani, General Manager Western Operations.

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NAFDAC Guidelines for Import Permits

The National Agency for Food and Drug Administration and Control (NAFDAC) has amended its guidelines for obtaining import permits on industrial and laboratory chemicals. Amongst other requirements, a computer diskette containing a Microsoft Excel sheet with details of the chemicals is required. For further information see below:

GUIDELINES ON REQUIREMENTS FOR OBTAINING PERMIT TO IMPORT INDUSTRIAL AND LABORATORY CHEMICALS

1. The following are required from every applicant:-

  • Application letter addressed to the DIRECTOR-GENERAL, NATIONAL AGENCY FOR FODA AND DRUG ADMINISTRATION AND CONTROL (NAFDAC) indicating the type of chemical, the quantities and the uses for which the chemicals are intended.
  • Two copies of Certificate of Incorporation and original for sighting.
  • Two copies of current Tax Clearance Certificate and original for sighting.
  • Two certified true copy of the MEMORANDUM and Articles of Association and original for sighting.
  • Two certified true copy of particulars of Directors Form C07 Business Permit where applicable and original for sighting.
  • Two copies of used permit i.e. returns of what was imported in the previous year. (Not required in case of initial application.)
  • The Literature (BROCHURE) of the chemicals necessary – Material Safety Data Sheet (MSDS) It is to be emphasized that specific chemical names of the items required must be given. General names or physical description of Chemicals (e.g. use of such general descriptive terms as Foaming, agents, low density chemicals, Industrial Gases, Water softener e.t.c.) will not be acceptable.
  • Certificates and letter of appointment of Technical man.
  • Receipt of payment (depending on class of chemical)
  • A new diskette having Microsoft Excel software concerning all these chemicals required.

2. Applicants are to note that:-

A non refundable processing fees of Thirteen Thousand, Five Hundred Naira (N13, 500.00) will be paid when application is submitted in BANK DRAFT and on approval permit license fee of Six Thousand Naira (N 6,000.00) payable to NATIONAL AGENCY FOR FOOD AND DRUG ADMINISTRATION (NAFDAC) in BANK DRAFT.

  • A processing period of three weeks should be allowed between the time of submission of application and expected time of collection.
  • It has become necessary to disallow clearing agents from processing applications for permit on behalf of importing companies/establishments.Such transactions are to be undertaken by technical officers or other persons with scientific background who will be in position to understand, explain and discuss the exact chemical nature and use of the items for which applications are made.
  • The permit grated is in authorization for the applicant to import and should therefore obtain before an order is placed for the industrial or laboratory chemicals.
  • Inspection of applicant’s Warehouse will be carried out before Chemical Import Permit is granted, irrespective of whether applicant is an end user or not.

NOTE: The receipt of payment does not authorize the importer to clear the Consignment WITHOUT the CHEMICAL IMPORT PERMIT.

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Plan for the Introduction of Destination Inspection on 1st January 2004

The Nigerian Federal Government has announced its intention to finally introduce Destination Inspection with effect from 1st January 2004. This implies the termination of the current pre-shipment inspection scheme towards the end of this year . We will closely monitor the further development and keep you informed.

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Ban on importation through land borders

The following items can not be imported through any land border into Nigeria. Please see Nigerian Customs circular 24/2003 of 19th May 2003 for further details:

CLARIFICATION OF BAN ON IMPORTATION OF DRUGS AND OTHER REGULATED PRODUCTS THROUGH LAND BORDERS - Circular No24/2003

I am directed to refer you to items No. vi of page 3 of the year 2003 Budget Fiscal policy Measures and Tariff Amendments Implementation Circular No. BD.12237/S.366/VOL.1/34 of 25th February, 2003 on the above subject and to clarify that the drugs and "other regulated products" whose Importation were banned through Land Borders should remain as per the definition in the year 2002 Fiscal Policy Circular No. BD.12237/S.366/VOL.1/31 dated 10th April, 2002 including the under listed items:

  • Motor vehicles
  • Printed textile
  • Containerised goods from third countries (i.e. not originating from the neighbouring country)
  • Vegetable oil in bulk
  • Finished drug products and pharmaceutical raw materials

You are therefore directed to allow importation of other products whose imports are not banned or restricted. Please ensure compliance.

SIGNED: NWAIWU, J. [DR.], DEPUTY COMPTROLLER-GENERAL (TARIFF & TRADE), FOR: COMPTROLLER-GENERAL, NIGERIA CUSTOMS SERVICE, ABUJA.

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