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CUSTOMS FAST TRACK CLEARANCE PROCEDURES/GUIDELINES
The following
procedures/guidelines are to be observed by officers and all
importers/Agents involved in the Fast Track Clearance of cargo
imported into Nigeria.
For this purpose, a dedicated
one-step shop seat comprising of Nigerian Customs and other relevant
Agencies is to be created by the relevant Customs Area Command
(CAC).
In order to drive maximum benefit from this system,
importers are advised to submit their applications and relevant
documents before the arrival of vessels.
A. RESPONSIBILITIES OF DEDICATED SEAT
OFFICERS
The seat shall be headed by an officer
not below the rank of an Assistant Comptroller of Customs (AC)
- The Officer in charge (O/C) shall personally receive and
register all applications for transire/transfer in respect of
cargo to be cleared under this facility.
- For Category A [importers with Private Bonded
Warehouses]: the O/C shall ensure that the applications are
accompanied by:
- Bill of Lading/Waybill
- Form “M’
- Clean Report of Inspection (CRI) where available
- Application for transire [including photocopies]
- Application for escort
- He shall request for escort for Compt. FOU
- For Category B [Registered importers without Private
Bonded Warehouses]: The O/C shall ensure that the applications are
accompanied by:
- Single Goods Declaration Forms (SGD)
- Particulars of duty payment based on the Form “M” or
commercial invoice.
- CRI where available.
- Application for transfer of Cargo [including photocopies]
- Application for escort
- Application for examination officers
- Bill of Lading/Waybill
- He shall co-ordinate and process all such applications to the
CAC for approval.
- He shall dispatch all approved applications for transfer and
SGD [for category B] to the O/C’s Terminals/Sheds and also
dispatch the photocopies to relevant Agencies.
- He shall request for escort from Comptroller FOU
- He shall render monthly returns to Headquarters through the
CAC on all cargo transferred and cleared under the Fast Track
Clearing system on vessel by vessel basis.
B. RESPONSIBILITIES OF IMPORTERS WITH
PRIVATE BONDED WAREHOUSES-CATEGORY A.
- Importers shall submit an application to the O/C Fast Track
attaching the following documents:
- Form “M”
- Commercial Invoice
- Bill of Lading/Waybill
- CRI where available
- Application escort
- He shall provide necessary logistics
- The Terminal Operator and O/C Warehouse shall jointly
acknowledge receipt of consignment in writing on arrival and a
landing certificate shall be issued.
- Importers shall submit the following documents to O/C Terminal
to facilitate examination and release of cargo.
- SGD
- From “M”
- Commercial Invoice
- Bill of Lading/Waybill.
- CRI where available
- Particulars of payment of duty and other charges based on
the form “M” or commercial invoice or CRI where available.
C.
RESPONSIBILITIES OF PRIVATE BONDED WAREHOUSE OFFICER
- The O/C warehouse shall along with other relevant Agencies
perform examination of cargo and endorse report on the reverse
side of the SGD. The report will be compared with information on
the CRI on arrival.
- All Agencies that participate in examination shall endorse the
customs Examination Form.
- The CRI on arrival shall be used to perfect the SGD.
- He shall resolve errors/discrepancies arising from the
comparison of the CRI and the examination report, which may
include issuance of Demand Notices, which must be approved by CAC.
D.
RESPONSIBILITIES OF REGISTERED IMPORTERS WITHOUT PRIVATE BONDED
WAREHOUSES – CATEGORY B
- Importer will submit application for transfer of cargo to
owner premises to O/C Fast track and attach the following
documents:
- SGD
- Particular payment of duty and other charges based o the
form “M” or commercial invoice or CRI where available.
- CRI where available
- Bill of Lading/Waybill
- Application for escort
- Application for examination officers.
- Importers shall ensure that relevant Agencies are adequately
informed of time of delivery and avenue of examination of cargo.
- He shall provide necessary logistics.
- He shall acknowledge receipt of cargo in writing on arrival
and issue a landing certificate.
- He shall perfect SGD on receipt of CRI.
E. RESPONSIBILITIES OF EXAMINATION
OFFICERS
- The O/C Fast Track shall detail examination officers to
accompany approved transfer [for category B importers] along with
the consignment to owner premises.
- Examination of Cargo shall be performed immediately on arrival
along with relevant Agencies.
- All Agencies that participate in examination shall endorse the
Customs Examination Form.
- The leader of the team shall endorse the examination report on
the reverse side of the SGD.
- The examination report will be compared with information on
the CRI when it arrives.
- The CRI on arrival shall be used to perfect the SGD.
- The O/C Fast Track shall resolve error/discrepancies arising
from the comparison of the CRI and the examination report, which
may include issuance of Demand Notice, which must be approved by
CAC.
F.
CONDITIONS FOR ADMISSION TO FAST TRACK
CLEARANCE
i. CATEGORY A
All importers
with Private Bonded Warehouses are admissible on application to
relevant CAC’s.
ii. CATEGORY B
All importers
without Private Bonded Warehouses who wish to take advantage of the
facility are admissible on fulfillment of the following conditions:
- Applications for Category B should be routed through the
relevant CAC’s to the Comptroller General of Customs.
- Provision of Bank Bond for N20 million from duty collecting
Banks.
- Applicants must have imported at least 50 containers per annum
for the past three years.
- Applicants must have paid all import duties and other charges
on all previous importations, which must have been issued with
CRI.
- Importer must not have been indicated for any fraud.
- They must possess operational vehicles.
CIRCULAR NO. 060/2005 From: Comptroller-General’s
Office, Nigerian Customs Service Headquarters, Zone 3, Wuse,
Abuja.
Reproduced by the Nigerian Shippers’
Council. (MIS DIVISION)
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CUSTOMS TARIFFS / DUTIES
To download the complete tariffs, Please Click here (for PDF version)
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