The Nigerian Customs Issues Notice to Exporters


The Nigerian Customs Service recently issued a notice to all exporters, agencies and institutions, which are involved in the business of export promotion in Nigeria, a number of issues that were either vague or possibly unknown to interested parties were addressed by the official notice.

It states:

a.   Export business worldwide is mainly about documentation. This is because much reliance is placed on documents relating to price, quantity, packaging, shipment/movement, origin etc., in a bid to confirm adherence to stipulated procedures. The buyer for instance needs documents that would enable him clear the goods in his country while the seller/exporter needs documents to ensure that he will get paid. Consequently, goods may not be exported to destination outside Nigeria unless the exporter has complied with the prescribed documentation requirements.
b.  Anyone willing to engage in export business is required to register with the Nigerian Export Promotion Council (NEPC).

c.  An exporter is required to complete and register Form NXP with an Authorized Dealer (any Commercial or Merchant Bank) of his choice.
d.  The objectives of completing the Form NXP are to ensure:

  1. That goods to be exported meet with the buyer’s expectation (order) since the goods will be subjected to inspection, conducted by relevant Government agencies. Depending on the export items, these include: Plant Quarantine, (Federal Ministry of Agriculture), Federal Produce Inspection Service (Federal Ministry of Commerce and Tourism), National Agency for Food and Drugs (Federal Ministry of Health) and Standards Organization of Nigeria (SON).
  2. That only goods that have satisfied the buyer’s order have been shipped – the Nigeria Customs Service on shipment will duly certify a copy of the form.
  3. That proceeds (payment) due to the exporter are duly repatriated within 90 days of shipment of goods and credited to his Domiciliary Account maintained with the Authorized Dealer that proceed or registered the Form NXP.

e.  Exporters are allowed foreign exchange chargeable to their domiciliary accounts for the following export promotion activities:

  1. Business travel allowance
  2. Export-oriented business trips duly certified and approved by the bank where the domiciliary accounts is maintained.
  3. Export-related activities such as trade missions, trade fairs, export marketing, research etc.
  4. The exporter is also to sell part or all of his export proceeds in this Domiciliary Account for Naira to any Authorized Dealer at the prevailing buying rate in the Autonomous Foreign Exchange Market (AFEM).
  5. Export proceeds from Domiciliary Accounts could also be used by exporter for imports provided the proceeds have been fully repatriated in the first instance.

Procedure and Documentation Requirements

The following are the basic documentary requirements for an export transaction:

  • A duty completed Form NXP
  • A proforma invoice
  • A sales contract agreement, where applicable
  • NEPC registration certificate
  • Relevant certificate of quality as issued by one or more of the agencies stated in 1(d)(1)
  • Shipping documents e.g. bill of exit, bill of lading etc.
  • Other certificates e.g. Form EUR-1


Distribution of Form NXP

The exporter shall complete a form NXP to include the following details:

  • Name and Address of Exporter
  • NEPC Number
  • Description of the goods to be exported
  • Quantities and their measurements
  • Unit cost of goods
  • Total cost of goods
  • Other charges, if any
  • Mode of transportation
  • Name and Address of buyer (consignee)
  • Country of destination
  • Other documents such as phytosanitary certificates, certificate by SON, NAFDAC etc.


The NXP form is completed in six (6) copies. The processing bank shall retain the first copy and the second copy would be sent to the Central Bank of Nigeria (CBN). After extraction of relevant information, the same copy shall be forwarded to the National Maritime Authority (NMA). The third, fourth, fifth and sixth copies shall be sent to the Nigeria Customs Service (NCS). After shipment of the goods and necessary endorsements by the NCS, the copies shall be promptly dispatched to the CBN, the Nigerian Exports Promotion Council (NEPC) and the exporter while a copy shall be retained by the NCS.


Reparation of Export Proceeds

Proceeds should be repatriated into an export proceeds Domiciliary Account maintained with the processing bank within ninety (90) days of shipment with relevant fax or e-mail messages evidencing the receipt of the proceeds. Banks are required to certify the receipt of such proceeds to the Central Bank of Nigeria promptly.

Export Incentive Schemes

In the with the provisions of the 1999 Budget, the various export incentive schemes and funds will be consolidated into the new Manufacturer-in-Bond scheme whereby payment of cash incentives to exporters shall be replaced with the introduction of negotiable Duty Credit Certificate.

Article from NCS website









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