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Guidelines for Importers Calculation of Import Duty Payment of Import Duty Shipping Line & Agents Form 'M'

 

Guidelines for Importers

Final Importation - Required Documentation.

The following complete documents should be handed over to Merciful International Nig. Ltd. at least 3 working days prior to the vessel's/aircraft's arrival to ensure smooth handling and clearing of cargo avoiding delays resulting in rent / demurrage and overtime clearing charges.

Normal Importation.

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Original Bill of Lading or Airway Bill, endorsed by the consignee to "Delivered to the order of Merciful International Nig. Ltd."
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Original CRI (Clean Report of Inspection)
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Asycuda Registration Number
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Original Attested Final Invoice with original security seal of pre-shipment inspection agent
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Original copy of Proforma Invoice as per reference on Form M and/or C16
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Original Packing List
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Copy of approved Form "M" with original stamp/signature from the issuing bank
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Copy of Nigeria Marine Insurance Certificate (obligatory) showing premium amount
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Form 123 completed by the importer (Declaration regarding imported goods for home use)
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Other permits as applicable (valid original duty exemption certificate, VAT exemption certificate, pharmacy permit, chemical analysis, NAFDAC, etc.)

Personal Effects

- Original Bill of Lading or Airway Bill, endorsed by the consignee to "Deliver to the order of Merciful International Nig. Ltd."
- Copy of approved Form "M" showing stamp/signature of the bank
- Copy of Nigerian Marine Insurance Certificate (obligatory) showing premium amount
- Original Invoice
- Original Packing List
- Original International Passport with valid Resident Permit
- Personal Unaccompanied Baggage Declaration

Diplomatic Goods

- Asycuda Registration Number
- Original Bill of Lading or Airway Bill, endorsed by the consignee to "Delivered to the order of Merciful International Nig. Ltd."
- Original Invoice
- Original Form CC1 approved by the Ministry of Foreign Affairs for personal effects
- Original Form CC2 approved by ministry for food items
- Original Form CC3 approved by ministry for vehicles
- Original Diplomatic Passport

 


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