A summary of E-Manifest procedure by the Nigerian Customs Service


7/14/20232 min read

The e-manifest procedure refers to the electronic submission of the manifest for import or export shipments to the Nigerian Customs Service (NCS). Instead of submitting a physical paper manifest, electronic submission allows for a more efficient and streamlined process. Here’s an overview of e-manifest procedures in Nigeria:

1. Registered Trade Entities:

To participate in the e-manifest procedure, importers, exporters, or their authorized agents need to be registered with the NCS. This registration typically involves obtaining a Tax Identification Number (TIN) and registering with the Nigeria Single Window Trade Portal (NSW) or any other authorized electronic platform designated by the NCS.

2. Electronic Manifest Submission:

Once registered, trade entities can submit their manifests electronically through the designated electronic platform. The e-manifest includes details of the goods being imported or exported, such as the description, quantity, value, Harmonized System (HS) code, and other relevant information.

3. Document Submission:

Along with the e-manifest, the trade entities may need to submit supporting documents electronically, including commercial invoices, packing lists, bills of lading, airway bills, certificates of origin, and any other required documentation. These documents are typically uploaded to the electronic platform as part of the e-manifest submission process.

4. Compliance and Validation:

The NCS reviews the e-manifest and supporting documents for compliance with customs regulations, including classification, valuation, and other applicable requirements. The electronic system validates the information provided, and any discrepancies or errors may trigger further scrutiny or queries from the NCS.

5. Risk Assessment:

The NCS performs risk assessments based on the information provided in the e-manifest and supporting documents. This assessment helps determine the level of inspection or examination required for the goods. Based on the risk assessment, certain shipments may be selected for physical inspection or examination at the port of entry or exit.

6. Customs Clearance:

Once the e-manifest is approved, and the goods have arrived at the port, trade entities must complete the customs clearance process. This typically involves presenting the necessary electronic documents and paying any applicable duties, taxes, or fees. Upon successful completion of customs clearance, the goods are released for import or export.

It’s important to note that the specific e-manifest procedures may vary, and the NCS may provide detailed guidelines or instructions for electronic submission. It’s recommended to consult the official website of the Nigerian Customs Service or contact them directly for the most accurate and up-to-date information on e-manifest procedures in Nigeria.