Standard full import customs clearance process

• Import customs clearance formalities
• Payment of customs duties and taxes on behalf of the customer
• Import custom clearance documentation assistance, upon request.

Import Customs Clearance required documentation

• Power of Attorney
• Bill of Lading
• Form M
• Importer / Exporter registered code
• Final Commercial Invoice
• Packing list
• Duty payment receipt
• CCVO (Combined Certificate of Value and origin)
• Certificate of analysis (if the item is NAFDAC regulated)
• SONCAP Certificate of conformity (if the item is SON regulated)
• Fumigation certificate (if goods are palletized or packed in wooden cases)
• Manufacturer certificate of production
• Insurance certificate
• Electronic Cargo Tracking Note
• Bill of exchange
• IDEC (if duty is exempted)
• CC3 (if the item is diplomatic)
• Nigeria Quarantine certificate (if goods are palletized)
• CRIA (if the shipment is coming from China/India)
• End-user certificate (if applicable)
• MSDS (if the item is chemical)
• Any relevant import permit or document required to complete customs clearance, based on cargo or customer’s advantages.

About SONCAP

SONCAP Certification Process

Learn more about the specific import requirements of the SON Conformity Assessment Programme, including all necessary documentation and the different routes of compliance.

SONCAP Compliance Procedures

Under the import requirements of the Federal Government of Nigeria, in order to clear their goods, importers need to have the following documents for every consignment of regulated products:

• a Product Certificate (PC), issued by Cotecna
• a Certificate of Conformity (COC), called the SONCAP Certificate (SC), issued by SGS/Intertek.

Obtaining the SC from Cotecna is based on first having a valid Product Certificate (PC). The PC is required for the opening of the Form M, which is a document needed to pre-declare the goods to be imported in Nigeria. There are three types of PCs, as detailed below.

The 3 Certification Routes of SONCAP

Exporters can obtain a Product Certificate (PC) and a SONCAP Certificate (SC) through Cotecna using one of three levels of compliance, called “Routes”. SON has defined three Routes that are applicable as assessment of conformity procedures for products regulated under the SONCAP program.

Route A: Unregistered or Unlicensed Products
This route is recommended for infrequent exporters.

Route A of the SON Conformity Assessment Programme is designed for infrequent exporters who do not need to register or license their products.

1. Product Certificate (Unregistered) – PC(U)

The PC(U) is valid for only one shipment and it has a validity of 6 months from the date of PC(U) issuance. The PC(U) is a mandatory document for obtaining a SONCAP Certificate (SC) and it is also needed to pre-declare the import in Nigeria (opening of the Form M).

Requirements for a PC(U):

• Physical inspection of the shipment by SGS/Intertek
• Sample testing:
  • Samples are drawn by SGS/Intertek during the inspection of the shipment or under Cotecna supervision as per applicable standards.
  • Acceptance of Test Reports as long as they are issued by an accredited ISO 17025 laboratory or an approved laboratory as per SON’s procedures.

2. SONCAP Certificate Issuance

The SONCAP Certificate (SC) is valid only for one particular shipment. It is a mandatory document for customs clearance. In order to obtain a SC, you must:

• Complete and send the Request for Certification (RFC) form
• Have all the goods of the shipment covered by one or more valid Product Certificates.
• Have SGS/Intertek complete the loading supervision of Full Container Loads (FCL)
• Have SGS/Intertek seal the FCL container(s)
• Send final documents to SGS/Intertek

Route B: Registered Products
Exporters/manufacturers that have frequent shipments to Nigeria are recommended to apply for Product/SONCAP certification under Route B if they have a Quality System in place in order to determine that the manufactured products are produced consistently over time with the same quality product.

Route B of the SON Conformity Assessment Programme is designed for exporters and manufacturers that make frequent shipments to Nigeria.

Product registration through the issuance of a Product Certificate (Registered), or PC(R), is offered to clients who have regular shipments of the same or similar products. Some of the advantages of obtaining the PC(R) are:

• Decrease of sample testing frequency
• Random shipment inspections
• Cost-effectiveness

There are two steps that must be completed in order to comply with the Federal Government of Nigeria’s import requirements.

1. Product Certificate (Registered) – PC(R)

The PC(R) is valid for one year. It is accepted for the issuance of multiple SCs during its validity period. The PC (R) is a mandatory document for obtaining a SONCAP Certificate (SC) and it is also needed to pre-declare the import in Nigeria (opening of the Form M).

To obtain a PC(R), the product manufacturer should have a Quality Management System (QMS) in place, such as ISO 9001, ISO 16949, ISO 13485 etc.

The exporter must also provide test reports for every product, either from an ISO 17025 laboratory or from the manufacturer laboratory provided that the testing has been witnessed by SGS/Intertek.

The PC(R) is granted upon:

• Satisfactory assessment of the manufacturer’s Quality Management System (QMS).
• Reception of acceptable product evaluation documents, such as test reports, factory assessment reports, or witness testing reports.

2. SONCAP Certificate Issuance

The SONCAP Certificate (SC) is valid only for one particular shipment. It is a mandatory document for customs clearance. The manufacturer/exporter must:

• Complete and send SGS/Intertek the Request for Certification (RFC) form
• Ensure that all the regulated goods of the shipment are covered by one or more valid Product Certificates.
• Submit final documents to SGS/Intertek

Under Route B SGS/Intertek will selectively organize the following:

• Selective physical inspection of at least 40% of shipments per quarter.
• Sample testing: samples are drawn by Cotecna during the inspection of the shipment or under Cotecna supervision at the manufacturer’s premises and will be tested as per applicable standards.
• Acceptance of Test Reports as long as they are issued by:
  • An accredited ISO 17025 laboratory
  • The manufacturer’s laboratory if testing was witnessed by SGS/Intertek
• Loading supervision of Full Container Loads (FCL)
• Seal of FCL container(s)

Route C: Licensed Products
Manufacturers/producers that have regular shipments to Nigeria, and/or those who have demonstrated an excellent level of compliance under Route B, are qualified to apply for Product Licensing under Route C.

Route C of the SON Conformity Assessment Programme is designed for manufacturers and producers that make regular shipments to Nigeria, and/or those who have demonstrated an excellent level of compliance under Route B.

This route is available only for manufacturers/producers. It is not available for exporters, suppliers and traders. Some of the advantages of obtaining the PC(L) are:

• Decrease of shipment inspection to at least one (1) shipment every six (6) months
• Faster SONCAP Certificate (SC) issuance

1. Product Certificate (Licensed) – PC(L)

The PC(L) is valid for one year. Licensing of products is based upon detailed product evaluation, including testing, factory audit and regular surveillances. One PC(L) is issued per Product Group. The Product Groups are available in the Product List section. If you have goods pertaining to more than one Product Group, you must get a PC(L) for each Group.The PC (L) is a mandatory document for obtaining a SONCAP Certificate (SC) and it is also needed to pre-declare the import in Nigeria (opening of the Form M).

There are 2 ways to license your product and obtain a PC(L):

Upgrade from Route B
If the manufacturer/producer has successfully accomplished 4 compliant transactions and 2 factory audits under Route B, he will/could be elevated to Route C. This means that the product is elevated to the status of “licensed”. Moreover, a complete audit of the production process will be performed at the time of the renewal of the license (1 year later) along with continued surveillance during the validity of the licence.

Direct licensing
The product manufacturer accepts a complete audit of the production process. The exporter must also provide test reports for every product, either from an ISO 17025 laboratory or from the manufacturer laboratory provided that the testing has been witnessed by SGS/Intertek.

2. SONCAP Certificate Issuance

The SONCAP Certificate (SC) is valid only for one particular shipment. It is a mandatory document for Customs clearance. The manufacturer / producer must:

• Complete and send SGS/Intertek the Request for Certification (RFC) form
• Ensure that all the goods in the shipment are covered by one or more valid Product Certificates.
• Send final documents to Cotecna

Under Route C, Cotecna will selectively organize the following, for at least one (1) shipment every six (6) months:

• Physical inspection of the shipment
• Sample testing: samples are drawn by SGS/Intertek during the inspection of the shipment or under Cotecna supervision at the manufacturer’s premises and will be tested as per applicable standards.
• Acceptance of Test Reports as long as they are issued by:
  • An accredited ISO 17025 laboratory
  • The manufacturer’s laboratory if testing was witnessed by SGS/Intertek
• Loading supervision of Full Container Loads (FCL)
• Seal of FCL container(s)

The PAAR System

The Pre-Arrival Assessment Report (PAAR) system is an online application designed and used by the Nigeria Customs Service (NCS) for the generation of the PAAR.

The PAAR process:

1. The NCS receives the e-Form M with other necessary pre-import documents from the Authorized Dealer Bank and carries out a preliminary preview using the information provided.

2. The e-Form M where accepted is registered on the system by the NCS.

3. Final import documents are sent by the Authorized Dealer Bank to the NCS. The documents referred to are:

• The final invoice
• CCVO (Combined Certificate of Value and Origin). Please click here for a copy.
• Transport Document (Bill of Lading/Airway Bill/Roadway Bill)
• Packing List

4. The NCS generates the PAAR.

5. The PAAR, the Final Invoice, the Bill of Lading (with other final documents) in addition to the regulatory documents, e.g. the SONCAP Certificate (where the item is SON regulated), are used in the clearance of goods at any Nigerian port.

The PAAR is complemented by the classification in the Nigeria Trade Hub available to traders for classification.

E-Form M

An E-Form M is a mandatory documentation process put in place by the Federal Government of Nigeria through the Federal Ministry of Finance (FMF) and the Central Bank of Nigeria (CBN), to monitor goods that are imported into the country as well as enable the collection of import duties where applicable.

The guidelines say, “Any person intending to import physical goods into Nigeria shall in the first instance process the E-Form M through any Authorized Dealer Bank irrespective of the value and whether or not payment is involved.”

What is the validity of an e-Form M?

• For General Merchandise
  • The initial validity is 360 days but can be extended for another 180 days by an Authorized Dealer Bank
• For Plants, Machinery and equipment
  • • The initial validity is 720 days but can be extended for another 360 days by an Authorized Dealer Bank

  The initial validity of an approved E-Form M is 180 days and can be extended for another 180 days by the Authorized Dealer Bank.

  Download E-Form M

  Requirements for opening an E-Form M

  To open an E-Form M the importer requires the following:

  • • 1. Certificate of Incorporation/Registration of the company in Nigeria
      2. Registration with Federal Inland Revenue Services (FIRS).
      3. Up-to-date Tax Payment and hence a Tax Identification Number (TIN).
      4. Valid e-mail address tagged to Tax Identification Number.
      5. Authorized Dealer Bank to process the E-Form M and initiate clearance of the Pre-Arrival Assessment Report (PAAR)

How to obtain an E-Form M

Acquiring an E-Form M is a mandatory step in the Nigerian importation process according to the SON Conformity Assessment Programme. Please see the procedure below in order to learn how to obtain an E-Form M for your shipment.

1. Submit your E-Form M application online to an Authorized Dealer Bank along with the following attached documents:

• Proforma invoice
• Locally sourced Insurance Certificate
• Regulatory Certificates/Permits. Depending on your product this may be a Product Certificate* (for all products regulated by Standards Organization of Nigeria – SON) or a National Agency for Food and Drug Administration and Control (NAFDAC) Certificate (for food and drugs).

2. The completed Form M is submitted to the Nigeria Customs Service (NCS) for approval.

3. Upon receipt of the Form M with the necessary attached pre-import documents as detailed above the NCS will review the application and either accept or reject it within one working day.

• If “accepted” the NCS will register the e-Form M in the Single Window Trade system.
• If “rejected” the NCS will state the reasons for rejection and the documents will be automatically returned for rectification.

4. When the E-Form M has been accepted by the NCS, the importer will inform his exporter to begin shipment preparation for products regulated by SON. This includes inspection, testing and certification in order to get a SONCAP Certificate (SC) required for the Customs clearance of goods at any Nigerian Port. Cotecna can assist you throughout the certification process in order to get your SC.

5. After the SONCAP Certificate is issued (where applicable), the goods can be shipped to Nigeria to be cleared with the Pre-Arrival Assessment Report (PAAR) after activation of the SONCAP Certificate on the Trade Portal.