NIGERIA CUSTOMS SERVICE – HEADQUARTERS
EASE OF DOING BUSINESS – WITHIN NIGERIA

Nigeria Customs Service relationship with members of the business community and indeed travelling public is sometimes frosty, arising from either lack of knowledge or appreciation of the crucial role of the Service to national security and economic well-being.

In line with the executive order on the ease of doing business in Nigeria. The Service wishes to make public the list of approved Customs check-points and what is required from stakeholders at such check-points.

THE UNDER-LISTED ARE THE APPROVED CHECK-POINTS ACROSS THE CUSTOMS COMMAND

S/NO STATE CHECK-POINT LOCATION

1 LAGOS

AGBARA
GBAJI ALONG LAGOS SEME EXPRESS WAY

2 OGUN

AJILETE
IHUMBO
AYETORO
ATAN ALONG IDIROKO-LAGOS ROAD

3 OYO

IGBETI

4 EDO

BENIN TOLL GATE
EWU JUNCTION

5 ANAMBRA

ONITSHA HEAD BRIDGE

6 BORNO/YOBE

DAMASAK
DIKWA
DUJI

7 AKWA-IBOM/CROSS-RIVER

UYA-ORO
IKOM
ONNA
URUA-AKPA JUNCTION

8 KATSINA

AGANGARO
SHOROKA

9 ADAMAWA/TARABA

BAISA
MANG
NGOROJE
KANYAKA
GEMBU-CAMEROUN ROAD
GEMBU-JALINGO
GEMBU-CAMEROUN ROAD

10 KANO/JIGAWA

MAIGATARI
BABURA/TURARE
ACHILAFIA
DAURA ROAD

11 NIGER

LUMA

12 SOKOTO

GURBIN BANRE
MAMMAN SUKA
TANGAZA

THE FOLLOWING DOCUMENTS ARE REQUIRED AT CUSTOMS CHECK POINTS
GENERAL IMPORT GOODS:
A
Single Goods Declaration (SGD) of Form C2010
Form ‘M’
PAAR (Pre-Arrival Assessment Report)
ASYCUDA Acknowledgement of Exit
Bill of Lading/Air way Bill
CCVO – Combined Certificate of Value and Origin or Form ‘C’16
ASYCUDA Payment Receipt
Packing List

B GOODS ELIGIBLE FOR WAIVER/CONCESSION
Exemption Certificate from Federal Ministry of Finance
A covering letter from NCS Headquarters
List of Beneficiaries
C RESTRICTED GOODS
Explosive Goods, Arms and Ammunition, Military Hardware, Fertilizer (Urea), Bullet Proof, Armored vehicles, Chemicals etc
EUC – End User Certificate/Permit in addition to the above listed import requirements

D PARCEL POST/COURIER GOODS
Packing List
Attested Invoice where applicable
2. TRANSIT GOODS
Advisory Note Form C 150 with Armed Customs Escort
SGD Form C 2010 (Single Goods Declaration)
Form Sale 30 – Bond or Provisional payment receipt
ASYCUDA Acknowledgement of Exit
Transire

3. TEMPORARY IMPORTATION GOODS
Provisional Payment Receipt or Bond
ASYCUDA Acknowledgement of Exit
Form Sale 32 – Approval of NCS

4. TEMPORARY IMPORTATION ON VEHICLES
A Carnet or Triptyque
Provisional Payment Receipt
Form Sale 34
Carte Grise (Motor Vehicles at neighboring Territories adjacent Nigeria)
International Passport

5. SPECIAL EXEMPTION ON VEHICLES FOR WEST AFRICAN GOVERNMENT
A written letter from the Embassy concerned
Vehicles driven by official driver

6. DIPLOMATIC GOODS
International Passport
Form CCI obtained from Min. of Foreign Affairs
Certified letter from Consulates/Organization
ASYCUDA Acknowledgement of Exit
SGD Form C 2010 (Single Goods Declaration)
Form C 1201 – Duty Free Importation
Bill of Lading or Airway Bill

7. ACCOMPANIED BAGGAGE
International Passport
Valuation Assessment Note or Form C119 where applicable
ASYCUDA or Bank Payment Receipt where applicable

8. VEHICLES
SGD Form C 2010
Packing List
Bill of Lading/Air way Bill
Valuation Assessment Note Form C 119
Attested Invoice
ASYCUDA Acknowledgement of Exit
Duty Certificate
PAAR (Pre-Arrival Assessment Report) & Form ‘M’ is required for new vehicles
It will be recalled that the Comptroller-General of Customs, Col. Hameed Ibrahim Ali (Rtd) had directed the dismantling of any check-point beyond 40km radius of the land borders. Any operation beyond the 40km should be only on credible information lasting not more than 24 hours at a time.
Accordingly, Stakeholders are advised to note the check-points, especially the requirements to avoid unnecessary delays.

DC Attah, J.O.
Public Relations Officer
For: Comptroller-General of Customs