FEDERAL REPUBLIC OF NIGERIA FEDERAL MINISTRY OF FINANCE NIGERIA CUSTOMS SERVICE DI PROJECT 48 Hours Clearance process Facts & proposal + + UNCTAD ASYCUDA

Steps Facts Clearance Today! 1 0.125 (1 hour approx.) 2 3 2.5 3 4 NIGERIA CUSTOMS SERVICE Destination Inspection Project Facts Clearance Steps Today! STORE THE MANIFEST REGISTER THE MANIFEST COLLECT DOCUMENTS PREPARE SGD (Self assessment) PAY DUTIES SUBMIT SGD (Face Vet) 0.125 (1 hour approx.) DISTRIBUTION & DATA CAPTURE 2 VERIFICATION & QUERY 3 ASSESSMENT (BLUE AND GREEN) ASSESSMENT (SCANNING) 2.5 ASSESSMENT (EXAMINATION) 3 ACCOUNTS / EXIT NOTE 4 RELEASE OF GOODS 1

Steps Facts Clearance Stages Pre-Clearance RMS 2 Post-Clearance 0.125 NIGERIA CUSTOMS SERVICE Destination Inspection Project Facts Clearance Steps Stages Pre-Clearance STORE THE MANIFEST REGISTER THE MANIFEST COLLECT DOCUMENTS PREPARE SGD (Self assessment) PAY DUTIES SUBMIT SGD (Face Vet) 0.125 DISTRIBUTION & DATA CAPTURE 2 VERIFICATION & QUERY 3 RMS ASSESSMENT (BLUE AND GREEN) ASSESSMENT (SCANNING) 2.5 ASSESSMENT (EXAMINATION) 3 ACCOUNTS / EXIT NOTE 4 Post-Clearance RELEASE OF GOODS 2

Steps Facts Clearance Today! 12 days Green Yellow Red 3 Average 0.125 NIGERIA CUSTOMS SERVICE Destination Inspection Project Facts Clearance Today! Steps SUBMIT SGD (Face Vet) 0.125 DISTRIBUTION & DATA CAPTURE 2 VERIFICATION & QUERY 3 12 days ASSESSMENT (BLUE AND GREEN) Average ASSESSMENT (SCANNING) 2.5 ASSESSMENT (EXAMINATION) 3 4 ACCOUNTS / EXIT NOTE Green Yellow Red SUBMIT SGD (Face Vet) SUBMIT SGD (Face Vet) SUBMIT SGD (Face Vet) DISTRIBUTION & DATA CAPTURE DISTRIBUTION & DATA CAPTURE DISTRIBUTION & DATA CAPTURE VERIFICATION & QUERY VERIFICATION & QUERY VERIFICATION & QUERY ASSESSMENT (BLUE AND GREEN) ASSESSMENT (SCANNING) ASSESSMENT (EXAMINATION) 3 ACCOUNTS / EXIT NOTE ACCOUNTS / EXIT NOTE ACCOUNTS / EXIT NOTE 9.125 11.625 12.125

DTI Direct Trader Input User Customs + + UNCTAD ASYCUDA

Pre-clearance  Clearance DTI Post-clearance 4 2 3 2.5 3 4 NIGERIA CUSTOMS SERVICE Destination Inspection Project DTI STORE THE MANIFEST REGISTER THE MANIFEST Pre-clearance COLLECT DOCUMENTS REGISTER SGD (DTI) PAY DUTIES SUBMIT SGD (Face Vet)  DISTRIBUTION & DATA CAPTURE 2 VERIFICATION & QUERY 3 Clearance ASSESSMENT (BLUE AND GREEN) ASSESSMENT (SCANNING) 2.5 ASSESSMENT (EXAMINATION) 3 ACCOUNTS / EXIT NOTE 4 Post-clearance RELEASE OF GOODS 4

& current procedure Fact DTI Green Yellow Red 5 3 2.5 2 NIGERIA CUSTOMS SERVICE Destination Inspection Project Fact DTI & current procedure ASSESSMENT (EXAMINATION) ACCOUNTS / EXIT NOTE VERIFICATION & QUERY PAY DUTIES SUBMIT SGD (Face Vet) ASSESSMENT (BLUE AND GREEN) ASSESSMENT (SCANNING) 2 3 2.5 Green Yellow Red SUBMIT SGD (Face Vet) SUBMIT SGD (Face Vet) SUBMIT SGD (Face Vet) VERIFICATION & QUERY VERIFICATION & QUERY VERIFICATION & QUERY ASSESSMENT (BLUE AND GREEN) ASSESSMENT (SCANNING) ASSESSMENT (EXAMINATION) PAY DUTIES PAY DUTIES PAY DUTIES 5 ACCOUNTS / EXIT NOTE ACCOUNTS / EXIT NOTE ACCOUNTS / EXIT NOTE 7 9.5 10

      & New procedure Proposal DTI 7 Agent’s Signature   1 2 2 NIGERIA CUSTOMS SERVICE Destination Inspection Project Proposal DTI & New procedure STORE THE MANIFEST REGISTER THE MANIFEST COLLECT DOCUMENTS  Agent’s Signature REGISTER SGD (DTI) ASSESS & PRINT ASSMNT. NOTICE  PAY DUTIES SUBMIT SGD (Face Vet) ASSESSMENT (SCANNING) DISTRIBUTION & DATA CAPTURE 2   DOCUMENTARY CHECK + Exit Note VERIFICATION & QUERY 3 1  BLUE / GREEN + Exit Note ASSESSMENT (BLUE AND GREEN)  ASSESSMENT (SCANNING) ASSESSMENT (SCANNING) 2.5   ASSESSMENT (EXAMINATION) SCAN-EXAMINATION + Exit Note 3 2 ACCOUNTS 4 RELEASE OF GOODS 7

& Advanced procedure Proposal DTI Green Yellow Red 48 8 NIGERIA CUSTOMS SERVICE Destination Inspection Project Proposal DTI & Advanced procedure SUBMIT SGD (Face Vet) DOCUMENTARY CHECK + Exit Note 1 Customs’ Signature BLUE / GREEN + Exit Note SCAN-EXAMINATION + Exit Note 2 SORTING & DISPATCH 1 Green Yellow Red SUBMIT SGD (Face Vet) SUBMIT SGD (Face Vet) SUBMIT SGD (Face Vet) BLUE / GREEN + Exit Note) DOCUMENTARY CHECK + Exit Note SCAN-EXAMINATION + Exit Note 1 2 48 1 Signature! Only 2 Signatures! 8

Submission of Documents NIGERIA CUSTOMS SERVICE Destination Inspection Project Proposal Arrival of goods Pre-clearance Assessment Payment of Duties Submission of Documents Risk Management BLUE GREEN YELLOW RED 9 Release of goods

New procedures divide Customs clearance into three main areas: NIGERIA CUSTOMS SERVICE Destination Inspection Project New procedures divide Customs clearance into three main areas: PRE-CLEARANCE CLEARANCE POST-CLEARANCE To improve Pre-clearance, it is necessary that all Stakeholders and Service Providers work together NCS has decided to implement the Risk Management approach (ASYCUDA++); will put in practice a healthy re-engineering of processes and will strengthen the Post-audit Department, as the best way to ensure compliance To achieve expedite clearance, issues related to post-clearance should be addressed by Terminal Operators

So many issues to work on … Banks Other agencies Fast track Concessions e-RAR and Feedback Manifest control Transit & Transire Strategy Previous Menu + ASYCUDA + UNCTAD

Concessions + UNCTAD ASYCUDA +

Concessions DTI AGENT / IMPORTER NCS NIGERIA CUSTOMS SERVICE Destination Inspection Project Concessions DTI AGENT / IMPORTER NCS HQ authorizes concession (terms and conditions) Concession is entered into ASYCUDA (Code) HQ issues letter (including ASYCUDA code) Solicits Concession Prepare documents Use Concession Code Assess SGD Print out SGD and Assessment Notice Pay Duties and Taxes based on the Assessment Notice Submit documents at Face Vet Begin Clearance

Responsibility Conditions and Controls .. NIGERIA CUSTOMS SERVICE Destination Inspection Project Responsibility Conditions and Controls .. ASYCUDA will configure Concessions following terms and conditions granted by the Federal Government of Nigeria. On-line controls will ensure: Codes are unique and are linked to specific concessions Only entitled companies use concessions (those listed in the concession) Concessions are strictly applied (HS code, Origin, Quantity, Value, dates) Duties and Taxes are calculated following concessions’ terms Loss of Revenue is automatically calculated SGDs comply with mandatory attached documents ASYCUDA will be periodically updated with Concessions (new, amendments, etc.) Agents and Companies are responsible and accountable for the application of Concession codes On-line reports can be accessed by the Management SGDs with concessions will be selected by RMS for documentary and/or physical checks Officers may eventually amend the SGD (when companies don’t fulfil all required formalities). Consequently ASYCUDA will re-calculate Taxes (goods are blocked until additional payment is made), granting full collection of revenue. Post Audit may review SGDs with concessions, looking for external and internal challenges

Fast Track + UNCTAD ASYCUDA +

Provisional SGD Expedite clearance of goods NCS (Area Command) AGENT NIGERIA CUSTOMS SERVICE Destination Inspection Project Provisional SGD Expedite clearance of goods NCS (Area Command) AGENT Pay Duties and Taxes based on the Assessment Notice Submit documents at Face Vet SGD is not initially subject to RMS evaluation Immediate release is granted Info is sent to Fast Track Assess Provisional SGD (not all documents are mandatory at this stage) Print out Provisional SGD Print out Assessment Notice

Final SGD Perfecting the process … NCS (Area Command) AGENT NIGERIA CUSTOMS SERVICE Destination Inspection Project Final SGD Perfecting the process … NCS (Area Command) AGENT Retrieve Provisional SGD Verify if SGD is now complete (Agents may be queried in order to make sure the process fulfils Customs regulations) Change Provisional SGD to Final SGD Print out and sign Final SGD RUN SELECTIVITY (SGDs may be selected for Post Audit) Send documents for filing A copy of the final SGD may be given to the Agent for filing purposes Complete mandatory documents Submit documents to Fast Track seat

Responsibility Conditions and Controls .. NIGERIA CUSTOMS SERVICE Destination Inspection Project Responsibility Conditions and Controls .. Agents and Fast Track Companies are responsible and accountable for the entire process Immediate release is granted. Fast Track SGDs are not subject to RMS as they are provisional declarations Controls are set to verify completion of processes Alerts are sent when SGDs are about to reach authorized delay and when they reach deadlines On-line reports can be accessed by the Management ASYCUDA can be configured to: Automatically block new SGDs when previous processes are pending Automatically block Companies for Fast Track When perfecting the process, the Fast Track seat may eventually amend the SGD. Consequently, additional revenue can still be collected. Selectivity is triggered when perfecting the process, thus SGDs may eventually be selected for Post Audit Post Audit procedures may review Fast Track processes, looking for external issues (non-compliant companies), and internal concerns (conduction of Fast Track processes)

Transit & Transire + UNCTAD ASYCUDA +

Monitor status of Manifests Monitor status of Manifests NIGERIA CUSTOMS SERVICE Destination Inspection Project Transit Procedure Transire: a special case … CARRIER NCS TERMINAL OPERATOR SCANNING COMPANY Before arrival of vessel For vessels to be transferred Identify Vessel Use e-Rotation Number Identify special containers Communicate intention Change nature of B/L (IMP to Transit) Do not modify nature on B/Ls with special containers Re-Store Manifest Monitor status of Manifests E-confirmation to: Terminal Operator Scanning Companies e e e After arrival of vessel Separate special containers Send containers to Scanning Site Register Manifest Monitor status of Manifests Scan containers File images Send images to CPC Office of Destination Prepare List for Transire Transit Note 1: actions inside blue boxes are considered to be processed in ASYCUDA++ using DTI Note 2: e-actions inside NCS column are processed in ASYCUDA++ through Webb Fontaine’s Server and Database administration Note 3: the “Scanning Company” is the Service Provider associated to each Area Command

Transit Procedure Transit … NIGERIA CUSTOMS SERVICE Destination Inspection Project Transit Procedure Transit … CARRIER NCS TERMINAL OPERATOR SCANNING COMPANY Office of Departure Prepare List for Transit (or Transire) Send list to CAC Print out Escort document CAC authorizes transit Enforcement Unit selects Escort Officer Exit Gate acknowledges Escort document Transit begins Office of Destination Transit ends Entry Gate acknowledges arrival Officer signs Escort document Goods are sent to bonded terminals (already selected) Location

Bonded Terminal within NIGERIA CUSTOMS SERVICE Destination Inspection Project Transit Procedure Locating goods in bonded terminals… CARRIER NCS TERMINAL OPERATOR SCANNING COMPANY Bonded Terminal within Area Command? N Y Register code of location (for each B/L) Enter arrival details and differences (if any) Register code of location (for each B/L) Ready for clearance

FEDERAL REPUBLIC OF NIGERIA FEDERAL MINISTRY OF FINANCE NIGERIA CUSTOMS SERVICE DI PROJECT 48 Hours Clearance process Thank you! + + UNCTAD AYCUDA