Form M is a mandatory document when it comes to importation of goods into the country. It is needed to initiate the importation process in Nigeria. Form M must be processed with or without payment of processing fee and it must be done before the goods to be imported is shipped into Nigeria.
Form M is applied for and obtained by the importer and has a unique number which must be quoted or written on all the shipping documents. There are however, exemptions like diplomatic cargos (of reasonable quantity), personal effects, goods shipped in by government agencies or goods shipped into Free Trade Zones in Nigeria (e.g. the Calabar Free Trade Zone (CFTZ))
Form M is important to the importer because it is needed for pre-shipment inspection of commodities, correct labeling and dating of products, precise documentation of perishable goods, documentation of imported goods, inspection of under-valuation imports, and inspection of smuggling for instance, of arms and ammunition into the country, among others.
In order to obtain Form M, the following would be required by the importer
• Certificate of Incorporation/Registration of the company in Nigeria
• Registration with Federal Inland Revenue Services (FIRS).
• Tax Identification Number (TIN).
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