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  1. Duly completed e-Form “M” shall be submitted electronically to an Authorized Dealer bank with the following attached document:
    1. Proforma Invoice
    2. Insurance Certificate
    3. Regulatory Certificate/ Permits (e.g. NAFDAC, SONCAP Pharmaceutical Board of Nigeria, etc. and any additional documents that might be prescribed by relevant government agency)
  2. However the originals of the Documents listed under points “a.”, “b.”, “c.” of point 1 should be submitted to the processing bank prior to validation.
  3. Upon receipt of duly completed and submitted copy of the e-Forms “M” from the importer, the Authorized dealer bank shall:
    1. Ensure that the e-Form “M” is duly completed with detailed description of goods clearly stated.
    2. Compare the attached documents with the original.
    3. Ensure that the entire relevant documents that are to accompany the completed e-Form “M”, are actually provided. It should be stated that the Authorized Dealer bank is expected to carry out proper Know – Your – Customer (K-Y-C) and be satisfied that all the relevant documents forwarded are genuine.
    4. After completion of “a.” and “c.” above the bank shall validate and transmit the e-Form “M” to Nigeria Customs Service (NCS).

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