Procedures for seized goods by the customs in Nigeria
The law of the federation of Nigeria empowers the custom to detain, seize or dispose of goods that are contraband.
Customs officers have procedures that they follow when seizing such items which can take place anywhere in Nigeria, not just at the seaports or airports.
Additionally, it is important to know the main reasons the customs in Nigeria seize goods – if the federal government prohibits them or if they are dutiable.
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These items which are available for public viewing on the customs website are taken to the closest customs office for proper inspection after a seizure.
There are procedures to recover the goods seized by the customs in Nigeria:
Go with the customs officer to the nearest office and watch the inspection take place. Take note of the time and location of the seizure.
It is also encouraged to watch the custom officer closely to make sure nothing is added to the pile which can further lead to a series of accusations and arguments.
A driver who is just transporting the goods should make sure to identify as such and the customs would wait for identification of ownership.
If the customs find goods that are contraband and their importation is against the law, it detains such goods immediately.
Many times seizures would include dutiable items and the customs will ask the owner to provide the duty before release can be granted.
Such a person gets a detention notice of 30 days to provide the duty and retrieve the goods. If the aforementioned time frame passes without the provision of the duty, the customs will list the goods as seized items.
The officer in charge of a seized goods writes a notice to the headquarter within 24 hours of the seizure. A court order from the frderal high court for the goods follows after the notice.
The court will then forfeit the goods and further empower the customs to do what they want with it.
How to recover goods seized by the customs in Nigeria
After the court, the customs decides if the goods will be disposed of especially if it is contraband. The owner of an item has to follow some steps to recover seized goods in the right quantity and state.
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If dutiable goods take more than 30 days to be retrieved, the process of retrieving them could become even longer. It is important to visit the customs office from time to time to follow up on seized dutiable goods.
However, the customs have also provided and service when such clearing can be done easily.
Import procedures and guidelines in Nigeria
Prospective importers of goods into Nigeria must first process Form M .
Customs Form M is available in banks and is valid for six months for all imports. Plants and machinery have a validity period of one year.
Revalidation of Form M is applicable through the Director Trade Exchange Department, Central Bank of Nigeria, CBN.
Mark relevant documents “valid for forex or not valid for forex” according to the nature of the transaction.