1 Nigeria Country Profile

Generic Information

Nigeria (/naɪˈdʒɪəriə/), officially the Federal Republic of Nigeria, is a federal republic in West Africa bordering Niger in the north, Chad in the northeast, Cameroon in the east, and Benin in the west. Its coast in the south is located on the Gulf of Guinea in the Atlantic Ocean. The federation comprises 36 states and 1 Federal Capital Territory, where the capital, Abuja is located.

Nigeria is officially a democratic secular country.

Nigeria is often referred to as the "Giant of Africa", owing to its large population and economy. With 186 million inhabitants, Nigeria is the most populous country in Africa and the seventh most populous country in the world. (From Wikipedia)

Generic country information can be located from sources, which are regularly maintained and reflect current facts and figures. For a generic country overview, please consult the following sources:

Nigeria Wikipedia Country Information 

Nigeria IMF Country Information

Nigeria Economist Intelligence Unit Information* 

(*note - this is a paid service)

Humanitarian Info

Nigeria World Food Programme Information 

Nigeria UN Office for the Coordination of Humanitarian Affairs Information 

Facts and Figures

Nigeria Wolfram Alpha Information

Nigeria World Bank Information

Nigeria Population Information 

1.1 Nigeria Humanitarian Background

Disasters, Conflicts and Migration
Seasonal Effects on Logistics Capacities
Capacity and Contacts for In-Country Emergency Response
- GOVERNMENT
- HUMANITARIAN COMMUNITY

Disasters, Conflicts and Migration

Natural Disasters
Type	Occurs	Comments / Details
Drought	Yes	Droughts occur throughout Nigeria. However, they are more frequent and much more severe in the Sudano-Sahelian States of Kebbi, Sokoto, Zamfara, Katsina, Kano, Jigawa, Yobe, Gombe and Borno.
Earthquakes	No
Epidemics	Yes	Cholera, measles, guinea worm and cerebro-spinal meningitis have become endemic epidemics in parts of central and northern Nigeria. Lassa Fever, Monkey Fever outbreaks are common in many states. There was an Ebola outbreak in 2014.
Extreme Temperatures	No
Flooding	Yes	Over the period 1985 to 2014, flooding in Nigeria has affected more than 11 million lives with a total of 1100 deaths. Severe floods occurred in 2018. Lagos state has experienced most of the floods while more frequent floods are recorded in Niger, Adamawa, Oyo, Kano and Jigawa states due to the influence of rivers Niger, Benue, Ogun and Hadeja.
Insect Infestation	Yes	Research on post-harvest food loses in Nigeria revealed as much as 20-30% loss of total grain production alone.
Mudslides	Yes	Associated with flooding and more prevalent in the southern States.
Volcanic Eruptions	No	Large volcanic provinces (Jos and Biu Plateaux) occupy the eastern half of Nigeria situated parallel to the Cameroon Volcanic Line. They are dotted with conspicuously visible dormant volcanoes with no reported signs of activity. These volcanoes do represent sites of potential future eruptions.
High Waves / Surges	No
Wildfires		Over 70% of the land area of Nigeria experiences annual bush fires and economic losses as a result.
High Winds	Yes	With the onset of the rainy season in Nigeria’s north-eastern States varying degrees of damages are expected as the rains are more often than not accompanied by very high winds and have been known to cause serious damage to properties.
Other Comments
Man-Made Issues
Civil Strife	Yes	Nigeria suffers from a number of regional and local disputes on issues fuelled by politics and economic inequality. Ongoing insurgency and farmer-herder conflicts are noteworthy.
International Conflict	No
Internally Displaced Persons	Yes	Nigerian Government and IOM estimated there were 1.7 million IDPs in June 2017 as a result of violence and flooding.
Refugees Present	Yes	Many refugees fleeing violence in neighbouring countries (notably Cameroon).
Landmines / UXO Present	Yes	Mines Advisory Group (MAG) research showed 439 casualties from 144 accidents involving landmines and unexploded bombs between January 2016 and March 2018. Casualty figures reached 19 people per month in 2017, with thirty percent of civilians killed known to be children. Averaging one person killed or injured in the region every 1.5 days, Nigeria now has one of the ten highest casualty rates in the world.
Other Comments

For a more detailed database on disasters by country, please see the Centre for Research on Epidemiology of Disasters Country Profile.

Seasonal Effects on Logistics Capacities

Seasonal Effects on Transport
Transport Type	Time Frame	Comments / Details
Primary Road Transport	June to September November to December	Rain season. The rainy season in north-east Nigeria lasts for three to four months from approximately June through September. It leads to flooding and makes some of the key access roads impassable, increasing also the risk of waterborne and vector borne diseases in areas of intervention. Festive season results in heavy traffic on all roads, and pressure on transport companies and port facilities as retailers and wholesalers stock up.
Secondary Road Transport	June to September	As above. During rainy season many secondary roads become impassable due to mud and flooding.
Rail Transport	No
Air Transport	July to August	Hajj results in around 100,000 people making the annual pilgrimage to Mecca, exact dates change as it is based on a lunar calendar. Air transport becomes heavily booked at this time.
Waterway Transport	June to September	Rain season often results in localised flooding that disrupts waterway transport.

Seasonal Effects on Storage and Handling
Activity Type	Time Frame	Comments / Details
Storage	November to December	Retailers and wholesalers stock up for the festive season putting extra pressure on storage facilities.
Handling	June to September	Rainy season can present issues with keeping cargoes dry when being loaded / unloaded.
Other

Capacity and Contacts for In-Country Emergency Response

GOVERNMENT

The National Emergency Agency (NEMA) established by Government serves as the primary coordinating agency for disaster response and recovery activities with oversight directly from The Office of the President

The agency established functional zonal offices located in each of the six geo-political zones of the country as follows: North Central (Jos), North West (Kaduna), North East (Maiduguri), South West (Lagos), South (Port Harcourt) and South East (Enugu). The zones provide for quicker response to disaster situations with warehouses in its six zonal offices and Abuja stocked with relief and rehabilitation items.

The National Disaster Response Plan (NDRP) is a document approved by the Federal Executive Council which states the roles of stakeholders in response to disasters for a coordinated approach by all Federal agencies and departments in responding effectively to disasters that overwhelm the ability of the State and Local Governments.

Humanitarian partners continue to work in close collaboration with federal and state ministries, departments and agencies, including:

The Office of the Vice President,

The Ministry of Budget and National Planning (MoBNP),

The National Emergency Management Agency/ State Emergency Management Agencies (NEMA/SEMAs),

The Presidential Committee on the North-East Initiative (PCNI) and line ministries functioning as part of the Inter-Ministerial Task Force (IMTF).

In 2018, the Government of Borno State and the humanitarian community developed a Returns Strategy and Returns Policy Framework to make progress towards durable solutions to displacement, including through the voluntary return of IDPs and refugees, where possible

Disaster Response Units (DRU) are units in military formations dedicated to emergency/disaster responses. The involvement of the military is necessitated especially for situations that may require physical human strength and some military equipment. The units exist in identified Army, Navy and Airforce formations across the country.

For more information on government contact details, please see the following link: 4.1 Nigeria Government Contact List

HUMANITARIAN COMMUNITY

There are a number of humanitarian agencies operating in Nigeria, The Organisation for the Coordination of Humanitarian Agencies (OCHA) is the coordinating body.

Among those present the following all have ongoing relief programs, the majority of organisations’ have operations based in the North-Eastern states where conflict and climatic issues have displaced large numbers.

International Organization for Migration, United Nations Children's Fund, United Nations High Commissioner for Refugees, International Medical Corps, World Food Programme, International Committee of the Red Cross, United Nations Mine Action Service, PLAN, ACTED, MSF, and over 100 more.

For more information on humanitarian agency contact details, please see the following link: 4.2 Nigeria Humanitarian Agency Contact List

1.2 Nigeria Regulatory Departments and Quality Control

Nigeria is a federal republic with a presidential system whose government operates as a representative democracy.

The constitution provides for a separation of powers among the three distinct branches: legislative, executive, and judicia.

The Executive level consists of Federal Ministries responsible for various government-owned corporations for such services as education, healthcare, welfare, and finance.

The Legislature establish the legal principles of state and public life.

The primary function of the Judiciary is the interpretation of the law and strengthening the rule of law, ensuring compliance with legislation and developing democracy.

Government of Nigeria consists of three tiers: Federal Government; 36 State Governments (plus the Federal Capital Territory of Abuja); and 774 Local Governments areas governed by a council that is responsible for supplying basic needs.

Nigeria’s legal system is based on a combination of statutory (legislative) law, English common law, customary law, and, in the north, Islamic law (Sharia).

The Federal Ministry of Transport (FMT) is responsible for most transportation-related policy-making and implementation in Nigeria, overseeing parastatals including among others:

Nigerian Airspace Management Agency
Federal Airports Authority of Nigeria (FAAN)
Nigerian Civil Aviation Authority (NCAA)
Nigerian Maritime Administration and Safety Agency
Nigerian Railway Corporation (NRC)
Nigerian Ports Authority
Nigerian Shippers’ Council
National Inland Waterways Authority

Recent transport investment has been guided by two major policy documents – the Nigeria Integrated Infrastructure Master Plan (NIIMP), running from 2014 to 2043, and the Economic Recovery and Growth Plan (ERGP), a mid-term macroeconomic development agenda covering the period from 2017 to 2020.

Budget Office, Federal Ministry of Finance. This governmental body is responsible for managing the finances of Nigeria in all its forms. It collects and controls the distribution of funds, develops the policies of tax formation, establishes tariffs, prepares, and controls the annual budget.

Department of Petroleum Resources (DPR). This agency is in charge of ensuring compliance with petroleum laws and primary features of the Oil and Gas industry of Nigeria. Its activity aims to maintain the overall standards and preparation of necessary documents, which relate the petroleum reserves, its production, licenses, and export.

National Agency for Food and Drug Administration and Control (NAFDAC). This regulating body is responsible for public health in Nigeria. NAFDAC is in charge of control and maintenance of distribution and sale of medications, cosmetics, chemicals, packaged water, etc. Its key function is to ensure the manufacture, delivery, and sale of high-quality products within Nigeria and beyond its lines

Nigerian Communications Commission (NCC). This regulatory body is responsible for the control of businesses involved in the telecommunications space in Nigeria. It ensures the availability of high-quality and cost-effective telecommunications services in the country.

The Nigeria Customs Service (NCS) is an independent customs service under the supervisory oversight of the Nigerian Ministry of Finance, responsible for the collection of customs revenue and anti-smuggling efforts.

To read more go to: www.legit.ng/1217137-regulatory-bodies-nigeria-functions

The National Emergency Management Agency (NEMA) of Nigeria was established to manage disasters in Nigeria implementing such measures as the education of the public in order to raise their level of awareness and reduce the effects of disasters in the country.

It coordinates resources towards efficient and effective disaster prevention, preparedness, mitigation and response in Nigeria. It acts in the following areas: Coordination, Disaster Risk Reduction (DRR), search and rescue, policy and strategy, Geographic Information System, Advocacy, education, administration, finance and logistics, relief and rehabilitation, planning, research and forecasting.

The NEMA Act mandated all States to establish State Emergency Management Agencies and Local Governments to establish Local Emergency Management Committees. NEMA promotes decentralization of DRR activities at all levels.
There is a national multi-sectoral platform for disaster risk reduction and a National Action Plan for DRR. NEMA has the authority to mobilise and coordinate actions by other agencies such as the Fire Service, the Police, Nigeria Security and Civil Defence Corps, Federal Road Safety Commission, Federal Ministry of Health and the Red Cross.

Nigeria is a member of the Economic Community of West African States (ECOWAS), a regional economic union of fifteen countries located in West Africa, with a mandate of promoting economic integration in all fields of activity of the constituting countries, set up to foster the ideal of collective self-sufficiency for its member states. As a trading union, it is also meant to create a single, large trading bloc through economic cooperation.

For more information on regulatory departments and quality control laboratories’ contact details, please see the following links:

4.1 Nigeria Government Contact List

4.3 Nigeria Laboratory and Quality Testing Companies Contact List

1.3 Nigeria Customs Information

Duties and Tax Exemption
Customs Clearance
- General Information 
- Customs Clearance Document Requirements
Transit Regime

The Nigeria Customs Service (NCS) is an independent customs service under the supervisory oversight of the Nigerian Ministry of Finance.

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow this link: 4.1 Nigeria Government Contact List

Emergency Response

Agreements / Conventions Description	Ratified by Country? (Yes / No)
WCO (World Customs Organization) member	Yes (21/08/63)
Annex J-5 Revised Kyoto Convention	Yes (signed 26/7/2012 Note: no date of ratification shown)
OCHA Model Agreement	No
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	No
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	ECOWAS Common External Tariff (CET) United Nations Resolution 46/182 dated 1991 Recommendation of the Customs Co-operation Council to expedite the forwarding of relief consignments in the event of disasters (1970)

Exemption Regular Regime (Non-Emergency Response)

Goods donated free by donor agencies are exempted from payment of Customs duty, but certificate of donation must be attached. If the donation is of a prohibited kind (rice, vegetable oil etc.), there must be a waiver from the president.

NGOs and Charitable Organisations are allowed to operate in the country and once they have obtained a Memorandum of Understanding (MOU) from the Government and an Import Duty Exemption Certificate from the Ministry of Finance (MOF), they can import aid goods free of duties and taxes.

Once the MOU has been obtained from Government, the process of importation is quite streamlined and provided all necessary paperwork (as outlined in the tables below) has been provided there are no issues or delays with customs clearance.

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

Must be registered with UN.
Organization sends a letter to the MOF requesting for duty or tax exemption.
In the case of prohibited items, send a request to the Chief of Staff’s office of the Presidency. And continue to Step 2.

Non-Governmental Organizations

Must be a registered NGO.
Must make application through UNDP.
UNDP will send a letter to the Minister of Finance requesting for duty or tax exemption.
In the case of prohibited items, send a request to the Chief of Staff’s office of the Presidency. And continue to Step 2.

Exemption Certificate Application Procedure: 

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

Duty exemption Certificate (Tax Exemption) is normally requested from the Ministry of Foreign Affairs (MoFA) using the appropriate forms (CC1 for goods and CC3 for vehicles).

When approved by MoFA, forms will be sent to Valuation Unit in Customs Headquarters for endorsement of certification.

For relief items, food and non-food (prohibited items like rice, vegetable oil, etc.) the request is sent to the President’s Office for authorization. When approval is granted, same is sent to Ministry of Finance (Budget Office). The Ministry of Finance delivers the Import Duty Exemption Certificate (sent to Customs).

Documentation:

Request Letter
Certificate of donation
Description of goods and quantity: original Waybill (WB) or Bill of lading (BL), invoice and Packing List.
Air waybill required for air shipments.

End User Certificate must be obtained from the office of National Security adviser for Armoured Vehicles and other security related equipment

Process to be followed (step by step or flowchart)

 A request for Duty Exemption must be signed by UNDP Logistics Unit and taken to the MoFA
The signature of the Chief of Protocol - Immunities and Privileges of MoFA is necessary
Endorsement of Customs Valuation Unit at customs Headquarters
Clearance of consignments at respective ports should commence upon completion of steps 1, 2 & 3.

To reduce port charges and/or avoid demurrage, it is advised to send the shipping documents for the above processes (1, 2, 3) several days before the arrival of the shipment. A pre- shipment release may be requested in case of air shipment.

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Invoice	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO
AWB/BL/Other Transport Documents	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO
Donation/Non-Commercial Certificates	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO
Packing Lists	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO
Other Documents				End User Certificate required for Armoured Vehicles and other anti-ballistic equipment (Helmet, vest and blanket etc.)
Additional Notes
https://customs.gov.ng/

Customs Clearance

General Information 

Customs Information

Document Requirements

No other documents other than those listed in the table headed Customs Clearance Document Requirements (by commodity) (below) are required. Once an agency is approved by MoFA no deposit is required.

Embargoes

Schedule 4 of Customs Tariff [Absolute prohibition]

Prohibited Items

IMPORT PROHIBITION LIST

Live or Dead Birds including Frozen Poultry – HS Codes 0105.1100 – 0105.9900, 0106.3100 – 0106.3900, 0207.1100 – 0207.3600 and 0210.9900
Pork, Beef – HS Codes 0201.1000 – 0204.5000, 0206.1000 – 0206.9000, 0210.1000 – 0210.2000
Birds Eggs – HS Code 0407.0000; excluding hatching eggs
Refined Vegetable Oils and Fats – HS Code 1507.1000.00 – 1516.2000.29 [but excluding refined Linseed, Castor and Olive oils. Crude vegetable oil are however NOT banned from importation]
Cane or Beet Sugar and Chemically Pure Sucrose, in solid form containing added flavouring or colouring matter – HS Code 1701.91.1000 – 1701.99.9000 in retail packs
Cocoa Butter, Powder and Cakes – HS Codes 1802.00.0000 – 1803.20000, 1805.001000 – 1805.00.9000, 1806.10.0000 – 1806.20.0000 and 1804.00.0000
Spaghetti/ Noodles – HS Codes 1902.1100 – 1902.30.0000
Fruit Juice in Retail Packs – HS Codes 2009.11.0012 – 2009.11.0013 – 2009.9000.99
Waters, including Mineral Waters and Aerated Waters containing added Sugar or Sweetening Matter or Flavoured, ice snow – HS Codes 2201.1000 – 2201.90.00, other non-alcoholic beverages HS Code 2202.10.00 – 2202.9000.99 [ but excluding energy or Health Drinks {Liquid Dietary Supplements} e.g. Power Horse, Red Ginseng etc.] HS Code 2202.9000.91 and Beer and Stout (Bottled, Canned or Otherwise packed) HS Code 2203.0010.00 – 2203.0090.00
Bagged Cement – HS Code 2523.2900.22
Medicaments falling under Headings 3003 and 3004 as indicated below:
1. Paracetamol Tablets and Syrups
2. Cotrimoxazole Tablets Syrups
3. Metronidazole Tablets and Syrups
4. Chloroquine Tablets and Syrups
5. Haematinic Formulations; Ferrous Sulphate and Ferrous Gluconate Tablets, Folic Acid Tablets, Vitamin B Complex Tablet [except modified released formulations].
6. Multivitamin Tablets, Capsules and Syrups [except special formulations].
7. Aspirin Tablets [except modified released formulation and soluble aspirin].
8. Magnesium Trisilicate Tablets and Suspensions.
9. Piperazine Tablets and Syrups
10. Levamisole Tablets and Syrups
11. Clotrimazole Cream
12. Ointments – Penicillin/ Gentamycin
13. Pyrantel Pamoate Tablets and Syrups
14. Intravenous Fluids [Dextrose, Normal Saline, etc.]
Waste Pharmaceuticals – HS Code 3006.9200
Mineral or Chemical Fertilisers containing two or three of the fertilising elements nitrogen,phosphorus and potassium (NPK 15-15-15), excluding organic fertilser HS Code 3105.10.00.00 – 3105.90.00.00
Soaps and Detergents – HS Code 3401.11.1000 – 3402.90.0000 (in retail packs only)
Mosquito Repellant Coils – HS Code 3808.9110.91 (Mosquito Coils).
Rethreaded and used Pneumatic tyres but excluding used trucks tyres for rethreading of sized 11.00 x 20 and above 4012.2010.00
Corrugated Paper and Paper Boards – HS Code 4808.1000, and Cartons, Boxes and Cases made from corrugated paper and paper boards HS Code 4819.1000, Toilet Paper, Cleaning or Facial Tissue – HS Code 4818.1000 – 4818.9000 excluding baby diapers and incontinence pads for adult use 4818.4000.41 and Exercise Books – HS Code 4820.2000
Telephone Re-charge Cards and Vouchers – HS Code 4911.9990.91
Carpets and other Textile Floor Coverings falling under HS Code 5701.10.000 – 5705.00.0000
All types of Foot Wears, Bags and Suitcases HS Codes 6401.1000.11 – 6405.9000.99 and 4202.1100.10 – 4202.9900.99 [but excluding Safety Shoes used in oil industries, Sports Shoes, canvas shoes all Completely Knocked Down (CKD) blanks and parts]
Hollow Glass Bottles of a capacity exceeding 150mls (0.15 litres) of all kinds used for packaging of beverages by breweries and other beverage and drink companies – HS Code 7010.9021.29 and 7010.9031.00
Used Compressors – HS Code 8414.3000, Used Air Conditioners – HS Codes 8415.1000.11 – 8415.9000.99 and Used Fridges/ Freezers – HS Codes 8418.1000.11 – 8418.69.0000
Used Motor Vehicles above fifteen (15) years from the year of manufacture – HS Codes 8703.10.00 – 8703.90.0000
Ball Point Pens and parts including refills (excluding tip) HS Code 9608.10.0000
Tomato Paste or Concentrate put up for retail sale – 2002100000, 2002902000, 2002909000

GOODS: THE IMPORTATION OF WHICH IS ABSOLUTELY PROHIBITED

Air Pistols
Airmail Photographic Printing Paper
All counterfeit/ pirated materials or articles including Base or Counterfeit Coin of any Country
Beads composed of inflammable celluloid or other similar substances
Blank Invoices
Coupons for foreign football pools or other betting arrangements
Cowries
Exhausted tea or tea mixed with other substances. For the purposes of this item, “exhausted tea” means any tea which has been deprived of its proper quality, strength, or virtue by steeping, infusion, decoction or other means
Implements appertaining to the reloading of cartridges
Indecent or obscene prints, painting, books, cards, engraving or any indecent or obscene articles
Manilas
Matches made with white phosphorous
Materials of any description with a design which, considering the purpose for which any such material is intended to be used, is likely in – the opinion of the president to create a breach of the peace or to offend the religious views of any class of persons in Nigeria
Meat, Vegetables or other provisions declared by a health officer to be unfit for human consumption
Piece goods and all other textiles including wearing apparel, hardware of all kinds, crockery and china or earthenware goods bearing inscriptions (whether in Roman or Arabic characters) from the Koran or from the traditions and commentaries on the Koran
Pistols disguised in any form
Second-hand clothing
Silver or metal alloy coins not being legal tender in Nigeria
Nuclear Industrial waste and other Toxic waste
Spirits:

Other than:

Alcoholic bitters, liqueurs, cordials and mixtures admitted as such in his discretion by the Comptroller-General and which are not deemed to be injurious spirits within the meaning of any enactment or law relating to liquor or liquor licencing
Brandy, i.e. Spirit Distilled in Grape – growing countries from fermented grape juice and from no other materials and Stored in wood for a period of three years
Drugs and medicinal spirits admitted as such in his discretion by the Comptroller-General
Gin, i.e. Spirit – Produced by distillation from a mixed mash of cereal grains only saccharified by the diastase of malt and the Flavoured by redistillation with juniper berries and other vegetable ingredients and of a brand which has been notified as an approved brand by notice in the Gazette and in containers labeled with the name and address of the owner of the brand or
Produced by distillation at least three times in a pot still from mixed mash or barley, rye and maize saccharified by diastase of malt and then rectified by re-distillation in a pot still after the addition of juniper berries and other vegetable materials
Methylated or denatured spirit, i.e. Mineralized Methylated spirit mixed as follows: to every ninety parts by volume of spirits nine and one-half parts by volume of wood naphtha and one-half of one part by volume of crude pyridine and to every 455 litres of the mixture 1.7 litres of mineral naphtha or petroleum oil and not less than 0.7 grammes by weight of powdered aniline dye (Methyl violet) and so in proportion for any quantity less than 455 litres and
Industrial Methylated spirit imported under licence from the Comptroller-General and mixed as follows: to every ninety-five parts by volume of spirits five parts by volume of wood naphtha and also one-half of one part by volume of the mixture and
Spirits denatured for a particular purpose in such a manner as the Comptroller-General in any special circumstance may permit
Perfumed Spirits
Rum i.e. Spirit – Distilled directly from sugar-cane products in sugar-cane growing countries and
Stored in wood for a period of three years
Spirits imported for medical or scientific purposes, subject to such conditions as the Comptroller-General may prescribe
Spirits totally unfit for use as portable spirits admitted to entry as such in the discretion by the Comptroller-General
Whisky, i.e. Spirit – Obtained by distillation from a mash or cereal grains saccharified by diastase of malt and stored in wood for a period of three years

Containing more than forty-eight and one-half per centum of pure alcohol by volume except denatured, medicated and perfumed spirits, and such other spirits which the Comptroller-General, in his discretion, may allow to be imported subject to such conditions as he may see fit to Impose
Weapons of any description which in the opinion of the Comptroller-General are designed for the discharge of any noxious liquid, gas or other similar substance and any ammunition containing or in the opinion of the Comptroller- General or adapted to contain any noxious liquid, gas or other similar substances

EXPORT PROHIBITION LIST

Maize
Timber (rough or sawn)
Raw hides and skin (including Wet Blue and all unfinished leather) HS Codes 4101.2000.00 – 4108.9200.00
Scrap Metals
Unprocessed rubber latex and rubber lumps
Artifacts and Antiquities
Wildlife animals classified as endangered species and their products (e.g. Crocodile, Elephant, Lizard, Eagle, Monkey, Zebra, Lion etc.)
All goods imported

General Restrictions

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO
Invoice	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO
AWB/BL/Other Transport Documents	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO
Donation/Non-Commercial Certificates	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO
Packing Lists	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO
Phytosanitary Certificate	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO	Yes, Original & a copy apply to both UN & NGO
Other Documents				End User Certificate required for Armoured Vehicles and other anti-ballistic equipment (Helmet, vest and blanket etc.)
Additional Notes
The Standard Operating Procedures for the receiving international emergency relief consignments and equipment imported for humanitarian purposes will be revised once every two years. The decision will be taken by NCS. Key line ministries, NGOs, donors will be involved in the process.

Transit Regime

Transit of relief items is made possible via land transport. However, it could be coast-wise whereby consignments can move intra from one Port to the other for convenience of clearing.

Bank Bonds required are composed of:

Particular Bonds – One off transaction; Periodic Renewal
General Bonds – multiple Transactions; Periodic Renewable

Banks issue bonds equivalent to the duty of the consignment.

The e-manifest will be entered as transit consignment in ASYCUDA and is allowed to pass to its final destination.

Fast-tracking of Customs processing– Only external examination of consignments for confirmation of marks and numbers and examination of the proper documentation are required for ease of Customs processing.

The transaction documents required are:

The usual documentation accompanying the goods - B/L, packing list, invoice, etc. (see section VIII B.1.)
Transire (Customs issue a local manifest called Transire)
Single Goods Declaration (SGD) (an electronic document that is being captured in ASYCUDA for indicating that this are transit goods)
Bond Certificate
Landing Certificate – Issued at the final point of exit
Exit Note

The transaction documents required are issued by NCS.

Transit goods are transported under Customs escort.