The following procedures shall apply from 1st February, 2007 in respect of all exports from Nigeria.
- All goods (including oil/its derivatives and non-oil goods) exported from Nigeria shall be subject to inspection by Inspection Agent(s) appointed for that purpose by Government.
- All exports exempt from inspection by the Inspection Agent(s) are listed in SCHEDULE "A" appended.
- For the avoidance of doubt, goods prohibited for exportation from Nigeria as contained in the annual Fiscal Policy guidelines shall not be processed by the Inspection Agents. Goods on the current Export Prohibition list are detailed in SCHEDULE "B" appended.
- The Inspection Agetn(s) shall inspect the quality and quantity of all exports as well as the true value of goods to the consignee and shall issue a Clean Certificate of Inspection (CCI) in respect of such goods within 72 hours after the inspection of the goods. However, where a written complaint or protest has been lodged by the consignee or his agent on oil and gas exports, the relevant CCI shall be issued within a maximum period of 30 days.
- In the event of uncovering discrepancies that cannot be corrected immediately, the exporter shall be issued with a "Non-Negotiable Certificate of Inspection" (NNCI). It is however in the interest and integrity of the exporter to correct the discrepancies to enable the Inspection Agent(s) issue the appropriate certificate and endorse the commercial (final) invoice accordingly.
- Exporters shall open a domiciliary account with any bank in Nigeria and this same bank shall issue the Exporter with a Nigerian Export Proceeds Form (NXP Form) in sextuplicate for completion in respect of each export transaction, The Exporter shall ensure that the export proceeds are credited to this account.
- Having collected a set of NXP Form from his/her bank, the Exporter completes the Form in sextuplicate, and returns same to the bank with a contract of sale or proforma invoice. The bank shall register and endorse same and retain the original copy. The remaining five copies shall be forwarded to the Inspection Agent(s).
- The Exporter shall retain a photocopy of the NXP Form and use the NXP number as reference in all dealings with his bank, Central Bank of Nigeria, Inspection Agents and Nigeria Customs Service.
- The NXP Form shall be utilized within six months from the date of registration, subject to renewal for 3 months by the dealing bank. Subsequent requests for renewal are to be approved by the Director, Trade and Exchange Department, Central Bank of Nigeria, Abuja otherwise it must be returned to the exporter's bankers for cancellation.
- The exporter shall be required to pay to a designated bank, the Nigerian Export Supervision Scheme (NESS) Administrative charge of 0.5% and 0.15% of FOB value of the intended non-oil and oil/gas exports, respectively. The designated bank shall remit this to the NESS fee account in the Central Bank of Nigeria (CBN), If after inspection, the FOB value is found to be higher than that declared, then additional NESS fee shall be paid by the exporter accordingly.
- Having completed the NXP Form, the exporter shall collect a REQUEST FOR INFORMATION (RFI) Form from the Inspection Agent or download from the Inspection Agent's website. The purpose of the RFI Form is to enable the inspection company to coordinate with the exporter, a suitable time and place for the physical inspection. It is therefore essential that exporters provide in the RFI, all the required information promptly.
- The completed RFI shall be submitted to the Inspection Agent(s) along with all relevant documents relating to the export transaction.
- For oil/gas exports, the exporter shall also collect a BILL OF LADING DECLARATION FORM from the Inspection Agent(s) or download from the Inspection Agent's website which shall be completed after loading and thereafter submitted to the Inspection Agent(s).
- Upon receiving the relevant documents, the Inspection Agent(s) shall open a file accordingly.
- Any person intending to export any goods from Nigeria shall give notice of not less than 10 working days to the Inspection Agents prior to shipment.
- The inspection shall take place at the seaports, airports, terminals, or other points of dispatch or at the point of production and/or storage.
- The exporter shall provide necessary logistics, such as ladder, fork lift trucks, labour, etc to enable the Inspection Agent(s) perform their quality/quantity inspection and pricing analysis.
- Where exports involve processed food, drugs, animals or plants, crude oil, liquefied natural gas, liquefied petroleum gas, condensate, Dual Purpose Kerosene (DPK), lubricants and grease, the necessary Government Agencies shall be invited for certification.
- In the case of oil and gas exports, there shall be final joint inspection by the Inspection Agent(s), Nigeria Customs Service (NCS), the Department of Weights and Measures of the Federal Ministry of Commerce and Industry and Department of Petroleum Resources (DPR). Exporters should note that, units of measurement with respect to quality and quantity determination in the oil and gas industry are unique and should be appropriately reflected on the NXP Form.