1. Live or Dead Birds including Frozen Poultry – H.S. Codes 0105.1100 – 0105.9900, 0106.3100 – 0106.3900, 0207.1100 – 0207.3600 and 0210.9900
2. Pork, Beef – H.S. Codes 0201.1000 – 0204.5000, 0206.1000 – 0206.9000, 0210.1000 – 0210.2000.
3. Birds Eggs – H.S. Code 0407.0000.
4. Cassava - H.S. Codes 0714.1000.
5. Refined Vegetable Oils and Fats – H.S. Code 1507.1000 – 1516.2000.29 [but excluding Linseed, Castor and Olive oils. Crude vegetable oil are however NOT banned from importation].
6. Cocoa Butter, Powder and Cakes – H.S. Codes 1802. – 1803.2000, 1805.0000, 1806.1000 – 1806.2000 and 1804.0000.
7. Spaghetti/Noodles – H.S. Codes 1902.1100 – 1902.3000.
8. Fruit Juice in Retail Packs – H.S. Codes 2009.110012 - 2009.110013 – 2009.9000.99
9. Waters, including Mineral Waters and Aerated Waters containing added Sugar or Sweetening Matter or Flavoured, ice snow – H.S. Codes 2202.1000 – 2202.9000, other non-alcoholic beverages H.S. Code 2202.1000 - 2202.9000.99 [ but excluding energy or Health Drinks {Liquid Dietary Supplements} e.g. Power Horse, Red Ginseng etc]. H.S. Code 2203.0010.00 - 2203.0090.00
10. Bagged Cement – H.S. Code 2523.2900.22.
11. Medicaments falling under Headings 3003 and 3004 as indicated below:  
    • Paracetamol Tablets and Syrups
    • Cotrimoxazole Tablets Syrups
    • Metronidazole Tablets and Syrups
    • Chloroquine Tablets and Syrups
    • Haematinic Formulations; Ferrous Sulphate and Ferrous Gluconate Tablets, Folic Acid Tablets, Vitamine B Complex Tablet [except modified released formulations].
    • Multivitamin Tablets, capsules and Syrups [except special formulations].
    • Aspirin Tablets [except modified released formulation and soluble aspirin].
    • Magnesium trisilicate tablets and suspensions.
    • Piperazine tablets and Syrups
    • Levamisole Tablets and Syrups
    • Clotrimazole Cream
    • Ointments – Penecilin/Gentamycin
    • Pyrantel Pamoate tablets and Syrups
    • Intravenous Fluids [Dextrose, Normal Saline, etc.]
12. Waste Pharmaceuticals - H.S. Code 3006.9200
13. Soaps and Detergents – H.S. Code 3401.1100 – 3402.9000 in retail packs
14. Mosquito Repellant Coils – H.S. Code 3808.9110.91.
15. Sanitary Wares of Plastics – H.S. Code 3922.1000 – 3922.9000 and Domestic Articles and Wares of Plastics H.S. Code 3924.1000 – 3924.9000.00 [but excluding Baby Feeding bottles 3924.9020.00] and flushing ceinstern and waterless toos toilets.
16. Tooth Picks – H.S. Code 3926.9000 and 4421.9000
17. Rethreaded and used Pneumatic tyres but excluding used trucks tyres for rethreading of sized 11.00 x 20 and above 4012.2010.00.
18. Corrugated Paper and Paper Boards – H.S. Code 4808.1000, and cartons, boxes and cases made from corrugated paper and paper boards H.S. Code 4819.1000, Toilet paper, Cleaning or facial tissue - H.S. Code 4818.1000 - 4818.9000 excluding baby diapers and incotinent pads for adult use 4818.4000.41 and Exercise Books - H.S. Code 4820.2000.
19. Telephone Re-charge Cards and Vouchers – H.S. Code 4911.9900.91
20. Textile Fabrics of all types and articles thereof and Yarn falling under the following H.S. Codes remain under import prohibition; 
    • African print [Printed Fabrics] e.g. Nigeria wax, Hollandaise, English Wax, Ankara and similar Fabrics under the following H.S. Codes – 5208.5110 – 5208.5900, 5209.5100 – 5209.5900, 5212.5100, 5212.5100, 5212.2500, 5407.4400, 5407.5400, 5407.7400, 5407.8400, 5407.9400, 5408.2400, 5408.3400, 5513.4100 – 5513.4900, 5514.4100 – 5514.4900, 5516.1400, 5516.2400, 5516.3400, and 5514.4900.00
    • Lace Fabrics, Georges and other embroided Fabrics falling under    H.S. Codes 5801.2100 – 5801.9000, 5802.1100 - 5802.3000 and 5805.0000.00
    • Carpets and Rugs of all types falling under H.S. Codes 5701.1000 – 5705.0000.
    • Made-up Garments and other Textile articles falling under H.S. Codes 6101.2000 – 6310.9000.99 but excluding the following:
      
      • Made-up lining articles H.S. Code 6117.8000 - 6117.9000 and 6217.1000, 6217.9000
      • Industrial gloves H.S. Code 6116.1000.11 - 6116.9900.99 6116.1000.11; 6116.9200.92; 6116.9900.98
      • Moulding cups Lycra H.S. Code 6212.9000
      • Multilated rags H.S. Code 6310.1000.11, 6310.9000.91
      • Jute bags H.S. Code 6305.1000
      • Brazziers, pants, ties
      • Insecticides treated mosquito nets (ITNs) and (LLITNs) H.S. Code 6304.9100.92, 6304.9200.94, 6304.9300.96, 6304.9900.98
        Logistics21.
21. All types of Foot Wears and Bags including Suitcases of leather and plastics H.S. Codes 6401.1000.11 – 6405.9000.99 and 4202.1100.10 – 4202.9900.99 [but excluding Safety Shoes used in oil industries, Hospitals, Fire fighting and Factories, Sports Shoes, canvass shoes all Completely Knocked Down (CKD) blanks and parts]
22. Hollow Glass Bottles of a capacity exceeding 150mls (0.15 litres) of a kind used for packaging of beverages by breweries and other beverage and drink companies – H.S. Code 7010.9021.29 and 7010.9031.00.
23. Used Compressors – H.S. Code 8414.3000, Used Air Conditioners – H.S. Codes 8415.1000.11 – 8415.9000.99 and Used Fridges/Freezers – H.S. Codes 8418.1000.11 – 8418.6900.
24. Used Motor Vehicles above ten (10) years from the year of manufacture – H.S. Codes 8703.1000 – 8703.9000
25. Furniture – H.S. Codes 9401.1000.00 – 9401.9000.99 and 9403.1000 – 9404.9000, but excluding Baby walkers, laboratory cabinets such as microscope table, fume cupboards, laboratory benches (9403), Stadium Chairs, height adjustments device, base sledge, seat frames and control mechanism, arm guide and headguides. Also excluded are; skeletal parts of furniture such as blanks, unholstered or unfinished part of metal, plastics, veneer, chair shell etc.
26. Ball Point Pens – H.S. Code 9608.1000
27. Goods: The Importation of which is Absolutely Prohibited

1. Proforma invoice showing details of shipment, packing list, brochures describing the equipment are obtained from supplier by importer.
2. Importer addresses application letter to the comptroller– general, Nigeria customs service, stating reasons for application and noting that “ASL Logistics & Commercial Serv. Ltd” has been appointed to act as agent.
3. The application in (2) should be supported by either (1) a letter from the principal addressed to the comptroller–general, Nigeria customs service, confirming the importer has been contracted to execute a job for which these specialized equipments have to be imported and the duration for the contract period or (2)extract of contract from principal.
4. Upon receipt of the documents noted in 1-3, “ASL Logistics” on behalf of the importer writes an application letter to the comptroller-general, Nigeria customs service, requesting for temporary import approval and attaching all relevant documents.
5. Temporary import approval is usually granted in the form of a letter addressed to the importer in care of customs broker’s address – ASL Logistics – and a copy of such approval is dispatched for the attention of the area controller, Nigeria customs service at the expected port of arrival of the shipment.
6. Upon receipt of the approval, “ASL Logistics” then applies to the area controller, Nigeria customs service at the expected port of arrival for a customs bond assessment by completing form sale 33.
7. The customs bond value is equal to an upliftment plus the customs duty, 7% import surcharge, C.I.S.S and vat payable on the shipment and the upliftment is at the discretion of the Nigeria customs service officer.
8. The Nigeria customs service officer will also stipulate if the bond is to be in the form of a cash deposit or bond executed by either a bank or other financial institution like an insurance company.
9. If cash is stipulated, the said amount is paid to the designated bank and the receipt utilised in applying for physical examination of the shipment and eventual release for delivery.
10. If the bond is executed by a financial institution, then corporate seals of both the importer and the financial institution have to be embossed on the bond form (c.180).
11. The executed customs bond is then registered and lodged with the Nigeria customs service before the customs physical examination of the shipment and release for delivery to destination.
12. Temporary import approvals are usually granted for an initial maximum period of twelve (12) months and such goods are expected to either be re-exported after this period or an application for extension of the temporary import approval is made.  Failure to do this will lead to either confiscation of the cash deposit or prosecution of the importer, guarantor and customs broker.

Duty Payment

1. Importer shall continue to pay an administrative charge of 1% of FOB value of all imports based on the exchange rate on the approved Form M
2. All imports shall continue to be assessed for duty at the   C. I. F. value of the goods using the rate of exchange on the approved Form M
3. It shall be the duty of the importer’s bank through which the Form M was processed to issue the customer a draft in respect of the amount assessed as duty.Import duty payment shall continue to be restricted to the bank that opened the Form “M” if it is a designated bank in line with existing regulations.
4. The issuance of bank draft by the customer’s bank and the payment thereof into the designated bank shall be done and receipt issued by the designated bank before clearance of the goods.
5. The draft for import duty and other charges shall be paid to any of the designated bank and receipt issued with  serial number of  the SGD Form stated thereon before goods are cleared
6. The designated bank shall continue to transfer all payments of which effects have been cleared to CBN Head Office (Banking Office) in Lagos or the nearest CBN Office or Currency Centre for onward transfer to the CBN Head Office on every Monday.

Documentation Requirement for Import Payments under the DI Scheme

1. Confirmed letters of credit Original copies of:
   • Approved Form ‘M’
   • CCVO
   • Manufacturer’s Certificate with standards adopted stated thereon
   • Clean/Shipped on Board Bill of Lading/Airway bill/ road Way bill
   • Packing list
   • Letter of credit instrument (tested)
2. Documents to be submitted after clearance of goods:
   • Risk Assessment Report (RAR) with the Form ‘M’ no CCVO
   • Single Goods Declaration (SGD) Form duly completed and signed by either the  importer or his appointed Agent.
   • CCVO
   • Copy of the packing list
   • Import duty Payment receipt with SGD number clearly stated thereon
   • Copy of the attested Manufacturer’s Certificate with Standards adopted stated thereon
   • Copy of the Carrier Certificate
   • Laboratory test certificate for chemicals, food, beverages, etc
3. Bills for Collection Transactions
   • Approved Form ‘M’
   • SGD Form
   • CCVO
   • Attested Manufacturer’s Certificate;
   • Shipped / Clean on Board Bill of Lading/Airways Bill/ road waybill,
   • Certificate of Insurance
   • Import duty Payment receipt with SGD No. stated thereon
   • Bill history/bill of exchange
   • Tally Sheet/Gate Pass
   • Packing List

It should be noted that these documentation requirements for imports under Destination Inspection Scheme are part of the provisions of the Foreign Exchange Manual. Consequently, the relevant provisions on imports as they relate to the Comprehensive Import Supervision Scheme (CISS) are hereby amended by the provisions of this circular.

Furthermore, the provisions of the circular Ref. No. TED/AD/55/2004 of 7th May, 2004 on importation of petroleum products shall continue to apply.

1. It shall be the responsibility of Shipping lines/ air carriers to ensure that all goods being consigned for shipment to Nigeria are covered by appropriate Form “M”
2. The Form M number MUST be reflected on the Bill of Lading or Airway Bill or road way bill for such goods.
3. An advance summary of the manifest of the cargoes must be made available to the Scanning Companies electronically within five working days after shipment for goods by sea and two working days by other modes of transport. This requirement shall be in addition to those forwarded to the Nigeria Customs Service.