EASE OF DOING BUSINESS

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 GEMBU-CAMEROUN ROAD 
NGOROJE GEMBU-JALINGO 
KANYAKA GEMBU-CAMEROUN ROAD 

10 KANO/JIGAWA 

MAIGATARI 
BABURA/TURARE 
ACHILAFIA DAURA ROAD 

11 NIGER

LUMA

12 SOKOTO 

GURBIN BAURE 
MAMMAN SUKA 
TANGAZA

THE FOLLOWING DOCUMENTS ARE REQUIRED AT CUSTOMS CHECK POINTS 
1. GENERAL IMPORT GOODS: 

 i. Single Goods Declaration (SGD) of Form C2010 
 ii. Form “M”
 iii. PAAR (Pre-Arrival Assessment Report) 
 iv. ASYCUDA Acknowledgement of Exit 
 v. Bill of Lading/Air way Bill 
 vi. CCVO – Combined Certificate of Value and Origin or Form – C16 
 vii. ASYCUDA Payment Receipt 
 viii. Packing List 

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

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

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

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

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

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

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

8. VEHICLES 
 i. SGD Form C 2010 
 ii. Packing List 
 iii. Bill of Lading/Air way Bill 
 iv. Valuation Assessment Note Form C 119 
 v. Attested Invoice 
 vi. ASYCUDA Acknowledgement of Exit 
 vii. Duty Certificate 
 viii. 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

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