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export procedure

export procedure

MOSES FREIGHTS LIMITED is equipped to process and document project related importation and export of tools, equipment and consumables. 

We have described below, the general procedure for the importation of goods into Nigeria

Please, click here for the general procedure for the exportation of goods into Nigeria

Upon assemblage of the goods for import into Nigeria, the Importer's Agent (Shipper) abroad invites the Pre-shipment Inspection Agent (PIA) covering the country of origin of the goods. The PIAs are appointed by the Nigerian Government for inspection and administration of imports into Nigeria. The PIA proceeds to inspect the goods in order to: 

1.Certify that the goods are not contraband in Nigeria

2.Ascertain the correctness of the manifest and value of the goods

3.Determine the duty payable on the goods and raise a Clean Report of Inspection (CRI) certificate

4.Dispatch Clean Report of Inspection (CRI) to Nigerian office of PIA for further processing

5.Issue approval for the export of the goods to Nigeria

After the approval of the export to Nigeria, the shipper delivers the goods to a Shipping Company for freighting to Nigeria. The shipping company then issues a Bill of Lading to cover the goods after necessary documentation has been made. Upon arrival in Nigeria, the importer and or his agent proceeds as follows: 

6.Pick up the original Bill of Lading from the Shipping Company

7.Obtain the packing list and commercial invoice from the Shipper

8.Obtain a permit to clear goods from the importer

9.Locate the cargo at the wharf to ensure arrival

10.Pay assessed duty through approved collecting bank and obtain a duty receipt

11.Pick up CRI and attested invoice from the approved collecting bank after duty payment has been made and receipt obtained

12.Prepare an entry on a customs Single Goods Declaration (SGD) form

13.Lodge the entry with the Customs Processing Center (CPC) where it passes through several stages for verification.

Thereafter, the agent proceeds to obtain the Customs Release after physical examination of landed cargo to ensure correct manifesting of cargo and compliance with existing regulations. 

Examination involves several customs units including the Assessment unit, the Valuation unit, the Enforcement unit, and other government agencies like the NDLEA, NAFDAC, SON, Firearms and Prohibition, Quarantine etc.

Upon customs release of the cargo, the next stage is to obtain the Shipping Company service charges and to make payments to the carrier's agent and obtain a receipt. With such a receipt, the Shipping Company Release (SCR) is obtained.

With the Customs and Shipping Company releases, the next stage is to obtain the Nigerian Ports Authority (NPA) Release. The NPA release is issued only upon the settlement of all NPA charges concerning the cargo. Such charges include statutory charges and demurrage for goods that spend more than the nominal one week at the wharf. 

Armed with the NPA release, the next step is to obtain the Terminal Delivery Order (TDO). This will only be issued upon presentation of the Customs, Shipping Company and NPA releases. 

With the TDO, the cargo is deemed fully cleared and ready for evacuation from the wharf to the importer's facility. 

Freighting of cargo by air is mostly necessitated by the urgency surrounding the use of such consignment. On the average, airfreights are small in size and weight. On certain occasions, large consignments are freighted via air for the special reason mentioned above. In comparative terms, airfreight delivery is much faster but more expensive than sea freight. 

Clearing air freighted cargo follows the same general procedure as sea freight cargo excepting for changes in nomenclature. In this regard, Airlines handle the shipment, and issue Air Waybills (AWBs). Also, release is obtained from the Nigeria Airports Handling Company (NAHCO) or the Federal Airports Authority of Nigeria (FAAN).


Some freight, especially government projects related cargo, enjoy import duty exemption status. For this to be possible the importer needs to obtain a Duty Exemption Certificate from the Federal Ministry of Finance and endorsed to the Comptroller General of the Nigerian Customs Service. In such cases of exemptions, the exemption number must be quoted on all the shipping documents pertaining to the consignment. Exemptions must be specific and must outline all aspects of the shipment that are so intended. 

Import procedure for duty exempt cargo follows the same outline as with general cargo described above. The CRI will hence bear zero duty but all other payments apply.

Send mail to with questions or comments about this web site. Copyright 2003 Moses Freights Limited, Port Harcourt, Nigeria. This site was last modified by TheManCalledMalik on June 19, 2005