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Procedure Code

The document contains codes and descriptions for customs procedures in Nigeria. There are 31 codes listed for standard customs procedures like permanent export, temporary export, entry for home use, and transit. An additional 24 extended procedure codes are also included for special cases like goods imported for diplomatic or military use, technical assistance, and government concessions.

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Ibrahim Achika
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226 views

Procedure Code

The document contains codes and descriptions for customs procedures in Nigeria. There are 31 codes listed for standard customs procedures like permanent export, temporary export, entry for home use, and transit. An additional 24 extended procedure codes are also included for special cases like goods imported for diplomatic or military use, technical assistance, and government concessions.

Uploaded by

Ibrahim Achika
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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PROCEDURE CODE

S/N Code Description


1 1000 Permanent Export
2 2100 Temporary Export for return in same state
3 2200 Temporary Export for process or Repair
4 3000 Re-export of goods not recorded in a previous Customs
Procedure
5 3051 Re-export after T.I for return in the same state
6 3052 Re-export after T.I for process or repair
7 3071 Re-export after customs warehousing
8 4000 Entry for home use
9 4051 Entry for home use following T.I same state
10 4052 Entry for home use after T.I for process or repair
11 4071 Entry for home use after customs warehousing
12 4079 Entry for home use after free zone
13 4080 Entry for home use after inward transit
14 4082 Entry for home use after through transit
15 4100 Entry for home use of used goods
16 4900 Entry for home use - provisional release
17 5100 temporary import for Re-export in the same state
18 5200 Temporary importation for process or repair
19 6010 Re- importation after previous direct export
20 6021 Re-importion after export for return in same state
21 6022 Re-importation after temporary export for process or repair
22 7100 Direct import in customs warehouse
23 7171 Transfer between customs warehouses
24 7180 Entry into customs warehouse after inward transit
25 7900 Entry into free Zone
26 8000 Inward transit
27 8100 Outward transit
28 8171 Outward transit from customs warehouse
29 8200 Through Transit
30 9000 Other Customs procedure - Reserved for future use
31 9100 Excise Declaration

EXTENDED PROCEDURE CODE


S/N Code Description
1 000 Common regime
2 400 Goods imported for the President, C-inC of the Fed.Rep
3 401 Diplomatic Privileges
4 402 Goods imported for consular Officers
5 403 Goods obtained free as technical assistance from donors
international bodies
6 404 Personal Effects
7 405 life saving appliances
8 406 Military Hardware & uniforms
9 407 Arms & ammunition imported by NPF,NCS & Other para-
military services
10 408 Files, similar visual & auditory materials
educational/scientific by UN
11 409 Fuel, Lubricants & similar products as approved by minister
12 410 Church & Mosque
13 411 Specialized Hospital & surgical equipment
14 412 Scientific equipt, imported for public exhibition, study or
research
15 413 goods for donation to charity
16 414 Goods imported by voluntary organisation e.g Nig.Red Cross
17 415 Aircraft, their parts & ancillary equipt. Air cond. Plant,
catering equipt
18 416 Patterns & samples, cut, mutilated, spoilt, or otherwise
unmerchantable (b
19 417 plant & machinery imported for use by companies in EPZ
21 432 Government concessions
22 497 Government concessions Exempt Duty and Vat only other
taxes payable
23 498 Government concessions CISS payable
24 499 Government concessions

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