FEDERAL REPUBLIC OF NIGERIA FEDERAL MINISTRY OF FINANCE

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

NIGERIA CUSTOMS SERVICE Destination Inspection Project Steps STORE THE MANIFEST REGISTER THE MANIFEST COLLECT DOCUMENTS PREPARE SGD (Self assessment) PAY DUTIES SUBMIT SGD (Face Vet) 0. 125 (1 hour approx. ) 2 DISTRIBUTION & DATA CAPTURE 3 VERIFICATION & QUERY ASSESSMENT (BLUE AND GREEN) ASSESSMENT (SCANNING) ASSESSMENT (EXAMINATION) ACCOUNTS / EXIT NOTE RELEASE OF GOODS 0 2. 5 3 4

NIGERIA CUSTOMS SERVICE Destination Inspection Project Steps STORE THE MANIFEST REGISTER THE MANIFEST COLLECT DOCUMENTS PREPARE SGD (Self assessment) PAY DUTIES SUBMIT SGD (Face Vet) 0. 125 2 DISTRIBUTION & DATA CAPTURE 3 VERIFICATION & QUERY ASSESSMENT (BLUE AND GREEN) 0 ASSESSMENT (SCANNING) ASSESSMENT (EXAMINATION) ACCOUNTS / EXIT NOTE Post-Clearance RELEASE OF GOODS 2. 5 3 4

NIGERIA CUSTOMS SERVICE Destination Inspection Project Steps 0. 125 SUBMIT SGD (Face Vet) 2 DISTRIBUTION & DATA CAPTURE 3 VERIFICATION & QUERY ASSESSMENT (BLUE AND GREEN) ASSESSMENT (SCANNING) e g a r Ave 0 2. 5 3 ASSESSMENT (EXAMINATION) 4 ACCOUNTS / EXIT NOTE SUBMIT SGD (Face Vet) DISTRIBUTION & DATA CAPTURE VERIFICATION & QUERY ASSESSMENT (BLUE AND GREEN) ASSESSMENT (SCANNING) ASSESSMENT (EXAMINATION) ACCOUNTS / EXIT NOTE 9. 125 11. 625 12. 125

Direct Trader Input ASYCUDA

NIGERIA CUSTOMS SERVICE Destination Inspection Project STORE THE MANIFEST REGISTER THE MANIFEST COLLECT DOCUMENTS REGISTER SGD (DTI) PAY DUTIES e c n a r a e l c e r P SUBMIT SGD (Face Vet) 0 2 DISTRIBUTION & DATA CAPTURE 3 VERIFICATION & QUERY ASSESSMENT (BLUE AND GREEN) ASSESSMENT (SCANNING) ASSESSMENT (EXAMINATION) ACCOUNTS / EXIT NOTE RELEASE OF GOODS 0 2. 5 3 e c n a r a Cle 4 Post-clearance

NIGERIA CUSTOMS SERVICE Destination Inspection Project 0 SUBMIT SGD (Face Vet) 3 VERIFICATION & QUERY ASSESSMENT (BLUE AND GREEN) & current procedure 0 2. 5 ASSESSMENT (SCANNING) 3 ASSESSMENT (EXAMINATION) PAY DUTIES 2 ACCOUNTS / EXIT NOTE 2 SUBMIT SGD (Face Vet) VERIFICATION & QUERY ASSESSMENT (BLUE AND GREEN) ASSESSMENT (SCANNING) ASSESSMENT (EXAMINATION) PAY DUTIES ACCOUNTS / EXIT NOTE 7 9. 5 10

NIGERIA CUSTOMS SERVICE Destination Inspection Project & New procedure STORE THE MANIFEST REGISTER THE MANIFEST COLLECT DOCUMENTS REGISTER ASSESS & PRINT SGD (DTI) ASSMNT. NOTICE PAY DUTIES SUBMIT SGD (Face Vet) 0 3 1 VERIFICATION & CHECK DOCUMENTARY QUERY + Exit Note ASSESSMENT (SCANNING) ASSESSMENT (EXAMINATION) SCAN-EXAMINATION + Exit Note ACCOUNTS RELEASE OF GOODS 2 ASSESSMENT DISTRIBUTION(SCANNING) & DATA CAPTURE ASSESSMENT BLUE / GREEN (BLUE + Exit Note AND GREEN) Agent’s Signature 0 2. 5 3 2 4

NIGERIA CUSTOMS SERVICE Destination Inspection Project & Advanced procedure SUBMIT SGD (Face Vet) 0 1 DOCUMENTARY CHECK + Exit Note BLUE / GREEN + Exit Note 2 SCAN-EXAMINATION + Exit Note SORTING & DISPATCH Customs’ Signatur 0 1 SUBMIT SGD (Face Vet) BLUE / GREEN + Exit Note) DOCUMENTARY CHECK + Exit Note SCAN-EXAMINATION + Exit Note 0 1 1 Signature! 2 Only 2 Signatures!

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

NIGERIA CUSTOMS SERVICE Destination Inspection Project New procedures divide Customs clearance into three main areas: PRE-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

Concessions ASYCUDA

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

NIGERIA CUSTOMS SERVICE Destination Inspection Project Conditions and Controls. . è ASYCUDA will configure Concessions following terms and conditions granted by the Federal Government of Nigeria. On-line controls will ensure: v Codes are unique and are linked to specific concessions v Only entitled companies use concessions (those listed in the concession) v Concessions are strictly applied (HS code, Origin, Quantity, Value, dates) v Duties and Taxes are calculated following concessions’ terms v Loss of Revenue is automatically calculated v SGDs comply with mandatory attached documents è ASYCUDA will be periodically updated with Concessions (new, amendments, etc. ) è Agents and Companies are responsible and accountable for the application of Concession codes è On-line reports can be accessed by the Management è SGDs with concessions will be selected by RMS for documentary and/or physical checks è 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. è Post Audit may review SGDs with concessions, looking for external and internal challenges

Fast Track ASYCUDA

NIGERIA CUSTOMS SERVICE Destination Inspection Project AGENT Expedite clearance of goods NCS (Area Command) • Assess Provisional SGD (not all documents are mandatory at this stage) • Print out Provisional SGD • Print out Assessment Notice 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

NIGERIA CUSTOMS SERVICE Destination Inspection Project AGENT Perfecting the process … NCS (Area Command) • Complete mandatory documents • Submit documents to Fast Track seat • 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

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

NIGERIA CUSTOMS SERVICE Destination Inspection Project CARRIER Transire: a special case … NCS TERMINAL OPERATOR SCANNING COMPANY Before arrival of vessel • Change nature of B/L (IMP to Transit) • Do not modify nature on B/Ls with special containers • Re-Store Manifest For vessels to be transferred • Identify Vessel • Use e-Rotation Number • Identify special containers • Communicate intention Monitor status of Manifests e E-confirmation to: • Terminal Operator • Scanning Companies ee After arrival of vessel • Register Manifest • Separate special containers • Send containers to Scanning Site Monitor status of Manifests • Prepare List for Transire • Scan containers • File images • Send images to CPC Office of Destination 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

NIGERIA CUSTOMS SERVICE Destination Inspection Project CARRIER Transit … NCS TERMINAL OPERATOR 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 SCANNING COMPANY

NIGERIA CUSTOMS SERVICE Destination Inspection Project CARRIER Locating goods in bonded terminals… NCS N Bonded Terminal within Area Command? TERMINAL OPERATOR 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 SCANNING COMPANY

FEDERAL REPUBLIC OF NIGERIA FEDERAL MINISTRY OF FINANCE NIGERIA CUSTOMS SERVICE DI PROJECT Clearance process k n a h T ! u o y AYCUDA