Nigeria Customs and Excise Tariff Act

HEADLINE: Import duty evasion and non-compliance prevalent in Nigeria.

Key Obligations

["Form M mandatory for all imports above $1,000", "Pre-Arrival Assessment Report required", "Payment of import duty and levies"]

Penalty Ranges

300% of duty value; forfeiture of goods

Affected HS Codes: ["All HS codes"]

Issuing Authority: Nigeria Customs Service (NCS)