IMPORT FORMALITIES 1 .1. PRE-SHIPMENT INSPECTION OF IMPORTS All containerised goods, irrespective of value, are subject to pre- shipment inspection and subsequent issuance of Clean Report of Findings (CRFs) and Import Duty Report (IDR). Furthermore, all non-containerised goods, worth more than US$11,000 are subject to pre-shipment inspection and issue of IDRs and CRFs. 1 .2. GUIDELINES TO IMPORTER AND EXPORTERS OF GOODS TO NIGERIA 1. As a mandatory requirement, the importer must complete a Form "M" irrespective of value, and source of fund (valid or not valid for foreign exchange). 2. The Form "M" is now available in Pre-Shipment Inspection Agent offices abroad, Nigerian embassies abroad, local banks, branches of Nigerian banks overseas and the correspondent banks. 3. It is in the importers' interest that exporters proforma invoices should show in details, clearly and legibly the following items: - full name and address of the exporters, including telephone and fax numbers; - complete description of goods which should include among others, quantity, unit of measure, unit price and extended price for each item; - country of origin and country of supply; - freight-cost and mode, any other relevant terms or conditions. 4. The authorised dealer bank will process the Form "m" and deliver three copies along with copies of the proforma invoice and insurance premium certificate to the Pre-Shipment Inspection Agents Liaison Office in Lagos. Please note that the Inspection Agents cannot carry out any work on the prospective shipment until the Forms "M" is made available. For Forms "M" processed abroad, three copies of such Forms "M" are also required to be submitted to the appropriate office of the Inspection Agents. 5. Any amendment to the exporter's proforma invoice that differs from the information already reflected on the Form "M" must be presented to the authorised dealer bank and receive an official amendment before it can be recognised by Pre- Shipment Inspection Agents. 6. The Inspection Agents liaison offices in Lagos will distribute a copy of the Form "M" documentation to their affiliate Office relevant to the country of supply of the goods. Documents which do not conform with provisions in Section 3 above will be rejected at this point and the importer advised on how to correct the defects. 7. Upon receipt to the Form "M" and supporting documents from Lagos office, the affiliate office will contact the exporter in writing. The Request for Information (RFI) fax letter or telex will request information to carry out physical inspection and to perform customs analysis, price verification and documentary analysis. The fax will detail pertinent references including a unique RFI Number, for example NGR-12345 or as applicable, ISC 12345 and PIH12345. 8. It is essential that this unique RFI number is quoted in all communications with Inspection Agents so that the files can be immediately located and swiftest action possible taken. 9. In response to the RFI fax, Exporters should make a request for inspection. Each inspection request made by the exporter must be made in writing detailing RFI Number, partial shipment Number, desired date and location of the inspection, contact person at the inspection site and their telephone, telex and fax numbers. 10. A minimum advance notice of 7-10 workings days must be given by the exporter to Inspection Agent for the requested inspection date. 11. Where goods will be exported by full container load, the Inspection Agents are required to paste on the container their stickers/marks. For this to be done, Exporters will be required to present goods for physical inspection at a time and place such that, upon the same visit the Inspection Agent's inspector may properly inspect the goods, witness container stuffing and perform the marking. 12. An inspection is normally valid for 90 days from the date of inspection. It is the Exporters responsibility to ensure that the goods are not shipped before an acceptable inspection has been completed. 13. The Government of the Federal Republic of Nigeria requires all imports to be covered by IDRs and have warned of severe penalties to Importers/Exporters and Shipping/Airline companies that contravene this rule. 14. To issue an Import Duty Report Number, Inspection Agents required faxed copy of the Final Invoice (Commercial or C- 16). This should be made available on Inspection. Please note that this IDR Number must be shown on the Bill of Lading or the Airway bill as well as the shipping manifest. 15. To issue a Clean report of Findings, Inspection Agent require originally signed final invoice (Commercial or C-16) in two sets, immediately after shipment along with one copy of the original rated Negotiable Bill of Lading or Airway bill. The above represent the major points to note in the process of pre-shipment inspection of imports. They are by no means exhaustive. In this context therefore, Importer/Exporters are advised to avail themselves the opportunity of obtaining a copy of the full and comprehensive guidelines prepared to ease their transactions at the Inspection Agents Liaison Offices in Lagos FREE OF CHARGE. For any further information please contact the Inspection Agents Liaison offices in Lagos as shown below: ISC Services Limited Plot 1709 Olugbosi Close Off Bishop Oluwole Street Victoria Island, Lagos. Tel: 2623149, 2623101 Bureau Veritas 25 Glover Road, Ikoyi Lagos. Tel:2692614, 269615 Swede Control Intertek 5, Idowu Taylor Street, Victoria Island, Lagos Tel: 2619897, 2619963