This REPORT is to help give you the processes involved in importing products to the country.

Though this is at a more advance level.

The virtual importer just needs to go online and buy his product and the shipping company handles all the other details.

That is why this report is very important for the virtual importer for him to know what to bring into the country without contravening any law of the country.

Wishing you the best.

ODUSANYA JOSEPH

CONTENT

COVER PAGE PG 1

PROMO PAGE2-5

INTRODUCTORY..7

IMPORT PROHIBITION LIST.8

GUIDELINES FOR IMPORTATION INTO NIGERIA13

EXPORT PROHIBITION LIST..19

GUIDELINES FOR IMPORTATION OF DRUG PRODUCTS..21

PROMO PAGE..22

Am very sure that with this report you are well on your way to Riches the imagination. only thing limiting you is your

Go on choose a product and do your research and import it and start making money.

ALIEXPRESS.COM ACCOUNT OPENING & 10 PRODUCT ANALYSIS A SHORT PDF #1,000.

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VIRTUAL IMPORTATION TRANING GUIDE WITH 30 DAYS STEP BY STEP GUIDE #2500.

OPENING A WEBSURFER MASTERCARD TO MAKE YOUR WEB PAYMENT A SHORT PDF #1,000.

BECOME A VIRTUAL IMPORTER IN LESS THAN 3O DAYS A SHORT PDF #1,000

CONTACT DETAILS ODUSANYA JOSEPH ADD :- 7 AKARIGBO ROAD SAGAMU, OGUN STATE, NIGERIA. PHONE NO :-08023913838, 07039138772

FOR SEMINAR BOOKINGS AND PERSONAL CONSULTATION AT OUR OFFICE, AND ALSO FOR ON SITE GROUP SEMINAR QUOTATIONS CALL US NOW.

OUR DRIVE
THE INNER STEAM THAT DRIVES US IS THE PASSION TO HELP MANY NIGERIANS AS POSSIBLE TO MEET THEIR OWN FINANCIAL NEEDS BY MEETING THE NEEDS OF OVER 150,000,000 (FIFTEEN MILLION) NIGERIANS.

Free import
Free import by passengers of 18 years of age or over: 200 cigarettes or 50 medium sized cigars or 200 grammes of tobacco of foreign manufacture; If more is imported, duty is due on the whole quantity; 1 litre of spirits and 1 litre of wine; if more is imported, duty is due on the whole quantity; 284 cu. cm. of perfume or eau-de-Cologne or other perfumed spirits; if more is imported, duty is due on the whole quantity; gifts valued up to NGN 300.- (excl. jewelry, photographic equipment, electronics and luxury goods).

Prohibited
All kinds of beer, mineral water and soft drinks; Sparkling wine (including champagne); All fruits, vegetables, cereals and eggs either fresh or preserved; Textile fabrics and mosquito netting; Jewelry and precious metals.

Restricted
For the import of plants, seeds, flowers, passengers should be advised to consult in advance the Director of Agricultural Research, Plant Quarantine Service, Federal Dept. of Agricultural Research, Moor Plantation, Ibadan about the conditions under which importation is permitted. Non-compliance with these conditions will result in such items being confiscated by the Plant Quarantine Officer at the airport of arrival and passengers must pay for the destruction. No pharmaceutical products may be carried in passengers' checked baggage. Dogs and cats must be accompanied by a health certificate and rabies certificate issued by a veterinary at point of origin. The certificate may not be older than 1 week. Pets may enter as passenger's checked baggage or as cargo.

NIGERIAN CUSTOMS

LIST OF PRODUCTS THAT ARE PART OF PRODUCTS THAT CANNOT BE IMPORTED

Import Prohibition List

1. Live or Dead Birds including Frozen Poultry H.S. Codes 0105.1100 0105.9900, 0106.3100 0106.3900, 0207.1100 0207.3600 and 0210.9900

2. Pork, Beef H.S. Codes 0201.1000 0204.5000, 0206.1000 0206.9000, 0210.1000 0210.2000.

3. Birds Eggs H.S. Code 0407.0000.

4. Refined Vegetable Oils and Fats H.S. Code 1507.1000 1516.2000.29 [but excluding Linseed, Castor and Olive oils. Crude vegetable oil are however NOT banned from importation].

5. Cocoa Butter, Powder and Cakes H.S. Codes 1802. 1803.2000, 1805.0000, 1806.1000 1806.2000 and 1804.0000.

6. Spaghetti/Noodles H.S. Codes 1902.1100 1902.3000.

7. Fruit Juice in Retail Packs H.S. Codes 2009.110012 2009.110013 2009.9000.99

8. Waters, including Mineral Waters and Aerated Waters containing added Sugar or Sweetening Matter or Flavoured, ice snow H.S. Codes 2202.1000 2202.9000, other non-alcoholic beverages H.S. Code 2202.1000 - 2202.9000.99 [ but excluding energy or Health Drinks {Liquid Dietary Supplements} e.g. Power Horse, Red Ginseng etc] H.S. Code 2202.9000.91 and Beer and Stout (Bottled, Canned or Otherwise packed) H.S. Code 2203.0010.00 2203.0090.00

9. Bagged Cement H.S. Code 2523.2900.22.

10. Medicaments falling under Headings 3003 and 3004 as indicated below: 1. Paracetamol Tablets and Syrups 2. Cotrimoxazole Tablets Syrups 3. Metronidazole Tablets and Syrups 4. Chloroquine Tablets and Syrups 5. Haematinic Formulations; Ferrous Sulphate and Ferrous Gluconate Tablets, Folic Acid Tablets, Vitamine B Complex Tablet [except modified released formulations]. 6. Multivitamin Tablets, capsules and Syrups [except special formulations]. 7. Aspirin Tablets [except modified released formulation and soluble aspirin]. 8. Magnesium trisilicate tablets and suspensions. 9. Piperazine tablets and Syrups 10. Levamisole Tablets and Syrups 11. Clotrimazole Cream 12. Ointments Penecilin/Gentamycin 13. Pyrantel Pamoate tablets and Syrups

14.

Intravenous Fluids [Dextrose, Normal Saline, etc.]

11.

Waste Pharmaceuticals - H.S. Code 3006.9200

12. Soaps and Detergents H.S. Code 3401.1100 3402.9000 in retail packs

13.

Mosquito Repellant Coils H.S. Code 3808.9110.91.

14. Sanitary Wares of Plastics H.S. Code 3922.1000 3922.9000 and Domestic Articles and Wares of Plastics H.S. Code 3924.1000 3924.9000.00 [but excluding Baby Feeding bottles 3924.9020.00] and flushing ceinstern and waterless toos toilets.

15. Rethreaded and used Pneumatic tyres but excluding used trucks tyres for rethreading of sized 11.00 x 20 and above 4012.2010.00.

16. Corrugated Paper and Paper Boards H.S. Code 4808.1000, and cartons, boxes and cases made from corrugated paper and paper boards H.S. Code 4819.1000, Toilet paper, Cleaning or facial tissue - H.S. Code 4818.1000 - 4818.9000 excluding baby diapers and incotinent pads for adult use 4818.4000.41 and Exercise Books H.S. Code 4820.2000.

17. Telephone Re-charge Cards and Vouchers H.S. Code 4911.9900.91

18. Textile Fabrics of all types and articles thereof and Yarn falling under the following H.S. Codes remain under import prohibition; 1. African print [Printed Fabrics] e.g. Nigeria wax, Hollandaise, English Wax, Ankara and similar Fabrics under the following H.S. Codes 5208.5110 5208.5900, 5209.5100 5209.5900, 5212.5100, 5212.5100, 5212.2500, 5407.4400, 5407.5400, 5407.7400, 5407.8400, 5407.9400, 5408.2400, 5408.3400, 5513.4100 5513.4900, 5514.4100 5514.4900, 5516.1400, 5516.2400, 5516.3400, and 5514.4900.00 2. Carpets and Rugs of all types falling under H.S. Codes 5701.1000 5705.0000. But excluding the Following: 3. Lace Fabrics, Georges and other embroided Fabrics falling under H.S. Codes 5801.2100 5801.9000, 5802.1100 5802.3000 and 5805.0000.00 5. Made-up Garments and other Textile articles falling under H.S. Codes 6101.2000 6310.9000.99

19. All types of Foot Wears and Bags including Suitcases of leather and plastics H.S. Codes 6401.1000.11 6405.9000.99 and 4202.1100.10 4202.9900.99 [but excluding Safety Shoes used in oil industries, Hospitals, Fire fighting and Factories, Sports Shoes, canvass shoes all Completely Knocked Down (CKD) blanks and parts]

20. Hollow Glass Bottles of a capacity exceeding 150mls (0.15 litres) of a kind used for packaging of beverages by breweries and other beverage and drink companies H.S. Code 7010.9021.29 and 7010.9031.00.

21. Used Compressors H.S. Code 8414.3000, Used Air Conditioners H.S. Codes 8415.1000.11 8415.9000.99 and Used Fridges/Freezers H.S. Codes 8418.1000.11 8418.6900.

22. Used Motor Vehicles above fifteen (15) years from the year of manufacture H.S. Codes 8703.1000 8703.9000

23. Furniture H.S. Codes 9401.1000.00 9401.9000.99 and 9403.1000 9404.9000, but excluding Baby walkers, laboratory cabinets such as microscope table, fume cupboards, laboratory benches (9403), Stadium Chairs, height adjustments device, base sledge, seat frames and control mechanism, arm guide and headguides. Also excluded are; skeletal parts of furniture such as blanks, unholstered or unfinished part of metal, plastics, veneer, chair shell etc. Also excluded are Motor Vehicle seats (9401.2000.00) and Seats other than garden seats or camping equipment, convertible into beds (9401.4000.00)

24.

Ball Point Pens H.S. Code 9608.1000

Goods: Shedule 4 The Importation of which is Absolutely Prohibited

Guidelines For Importation Into Nigeria FED MIN OF FINANCE | December 11, 2007 In view of the incessant violations of the guidelines into Nigeria, it has become necessary to widely publicize the guidelines. (1) This publication is therefore reproduced verbatim to educate importers and to correct misinterpretations, misapplication, and erroneous impressions on the guidelines for imports to Nigeria. The formalities to be observed by importers and other parties in Nigeria wishing to import and/or pay for goods into the country are: (2) All persons intending to import goods into Nigeria are required in the first instance to process their Form M through any bank irrespective of the value and whether payment is involved or not. (3) Consignments shall bear name of products, country of origin, specifications, date of manufacture, batch or lot number, standard(s) to which they were produced (e.g. BS, DIN, ISO/IEC, NIS etc.) (4) Foodstuff (including drinks), pharmaceuticals and chemicals should carry expiry dates and/or shelf life and specify active ingredients where applicable on their packaging. The expiry date should be at least half the shelf life as at time of inspection. (5) All electronic equipment/items and instruments MUST carry INSTRUCTIONAL MANUAL and diagrams and notations on the containers. (6) All electronic equipment/items and other instruments MUST carry SAFETY information and /or safety signs

(7) All electronic equipment/items and other items where applicable MUST carry a GUARANTY/WARRANTY of at least six months. (8) Computer hardware and software must be year 2000 compliant. (9) Plant materials, whether for planting consumption or industry shall be covered with phytosanitary certificate of the country of export, certifying that the plant material was inspected and found free from pest and that some treatment has been made where applicable in line with the International Plants Protection Convention of FAO. (10) Every manufactured item including components and spare parts shall be branded and bear manufacturer names. (11) Electrical appliances (Fluorescent lamps, electric bulbs, electric irons, kettles etc) are required to carry information about their life performance whilst cables must carry information on their rating. (12) Misrepresentation of product specification will result in delays and/or seizure. (13) Supply of wrong information with an intention to cheat will also result in delays and/or impoundment/seizure with attendant consequences. (14) Blank products will be automatically seized and destroyed. (15) All goods imported into the country shall be labeled in

English in addition to any other language or render themselves liable to confiscation. (16) Manufactured goods and materials are subject to Standard Organisation of Nigeria s (SON) certification in accordance with the provision of its enabling law. II. FORM M AND CLEARANCE REPORT OF INSPECTION PROCEDURE (1) From September 1, 1999 all goods except personal effects, used motor vehicles and perishables i.e., day-old-chicks, human eyes, human remains, vaccines, yeast, periodicals/magazines imported from pre-shipment inspection shall require the completion of Form M. (2) Any person importing goods into Nigeria shall process Form M through any authorised commercial/Merchant banks. The authorized banks shall be responsible for delivering all Forms M (including those for imports excluded from inspection) to the appointed inspection agents liaison office in Nigeria. (3) The Form M and supporting documents submitted to the inspection companies through the authorized dealers shall be clearly marked Valid for Forex or Not Valid for Forex depending upon whether or not foreign exchange remittance would be involved. (4) The Form M and relevant Performa invoice must contain a proper description of the goods to be imported, including relevant specification etc. (5) Form M shall be in sextuplicate of which three copies shall

be sent to the Pre-Shipment Inspection Agents, and one each to the importer s bank, the Nigerian customs Services and NMA. (6) Form M is obtainable from all the offices of the Preshipment Inspection Agents, Nigerian Embassies, Local Banks, branches of Nigerian banks overseas and their correspondent banks. (7) The completed Form M (Not Valid for Foreign Exchange) original from abroad will be returned through the appropriate Pre-Shipment Inspection agents abroad to any of the designated banks or nay bank of importers choice in Nigeria. (8) Issuance of the CRI or a Discrepancy Report shall be mandatory for all imports except those exempted from inspection and those expressly exempted by the honourable Minister of Finance, provided approval would have been obtained before shipment of goods. III. SELLERS RESPONSIBLE (1) The seller of the goods (i.e the party with whom the Nigerian importer has a contractual relationship) shall be required to arrange for the physical inspection of goods with the appointed inspection company in the country of supply. The preshipment inspection agent shall be given at least three working days notice prior to the expected date of inspection. (2) The seller shall make the necessary arrangements for handling and presentation, of the goods for the purpose of inspection and any expense incurred therefore shall be for his account. In the event that the seller has called in the company without having prepared the goods for the inspection, or in the

event that the goods have been inspected and are found not to be up to requirements or specifications, the expense of any additional intervention by the company shall be borne by the seller. (3) The seller shall provide the appointed inspection agent with a copy of the packing list, final invoice and any other document as would be requested by the inspection agent. IV. IMPORTERS RESPONSIBILITIES. 1. The importer shall advice his supplier on the need to submit after the completion of inspection, the final or commercial invoice within 12 hours to the Inspection Agent to facilitate the issuance of the Clean Report of Inspection (CRI). 2. Importers of cargoes in excess of the declaration on the manifest will continue to be penalized according to the provision of the law. V. IMPORT DUTY PAYMENT AND CLEARANCE OF GOODS. 1. It shall be the duty of the importers bank or the bank which processed the Form M to issue bank draft in respect of the amount stated on the CRI to the customer who shall pay same to any of the designated banks. 2. All commercial imports into Nigeria shall be accompanied by a final invoice bearing the CRI number with adequate description of the goods, packing list, transportation document (B/L AWB/Way Bill), and manufacturers certificate of the analysis (where applicable).

3. The CRI number shall be stated on the bill of Lading and also written against each item on the cargo manifest. 4. The relevant inspection agent shall affix a security label on the final invoice submitted by the seller attesting the fact that preshipment inspection as been successfully performed. The final invoice will confirm, in L/C transactions to the negotiating bank overseas, that the goods have been inspected in accordance with the import requirement of the Federal Republic of Nigeria. The final Invoice shall bear the CRI number and the certified value. 5. Goods imported through neighbouring countries must be accompanied by relevant CRIs. 6. Importers shall pay a CISS Administrative charge of 1% of free on Board (F.O.B) value of all imports assessed based on the average rate of exchange prevailing at the time of inspection of the goods as submitted by the Central Bank of Nigeria. 7. All imports shall be assessed for duty at the average rate of exchange prevailing at the time of issuance of CRI of the goods as submitted to the agents by the Central Bank of Nigeria. 8. The Nigerian Customs Service shall inform the appointed preshipment Inspection agents through the issuance of Form C 101 A in the event of a discrepancy on duty assessed on the CRI and duty assessed by the NCS. 9. Payments for Customs Duties and CISS Administrative charge shall be based on the Clean Report of Inspection (CRI) without any amendments. However, the Nigeria Customs Services (NCS) may with the prior permission of the Minister of Finance assess

additional duties if it is found that the duty on the CRI is not correct. In such a case, the goods will be cleared on the assessment of the CRI upon a guarantee for the value of the differences issued by a designated bank. Additional duty may be imposed, therefore only after clearance with the Honourable Minister of Finance. 10. The Issuance of bank draft by the customer s bank and the payment thereof into the designated bank shall be done and cleared and receipt issued by the designated bank before the counterpart original CRI for customs purpose is released to the import for clearance of goods. 11. The bank draft for import duties must be paid to the designated banks and receipt issued with the number of the SGD Form stated thereon before goods are cleared. 12. All designated banks are to open branch offices at the ports where customs duties shall be paid. 13. Where the guidelines are satisfactorily implemented by importers, the Nigeria Customs Service shall release the goods within 48 hours.

FOREIGN EXCHANGE AND TRADE RELATIONS DEPARTMENT FEDERAL MINISTRY OF FINANCE CENTRAL DISTRICT ABUJA.

Export Prohibition List

1. Maize

2. Timber (rough or sawn)

3. Raw hides and skin (including Wet Blue and all unfinished leather) H.S. Codes 4101.2000.00 - 4108.9200.00

4. Scrap Metals

5. Unprocessed rubber latex and rubber lumps

6. Artifacts and Antiquities

7. Wildlife animals classified as endangered species and their products e.g. Crocodile; Elephant, Lizard, Eagle, Monkey, Zebra, Lion etc.

8. All goods imported.

Guidelines For Importation Of Drug Products into Nigeria NAFDAC | October 29, 2007 All drug products imported into Nigeria must be registered with NAFDAC (See Guidelines for Registration of imported Drug Products). NOTE: All controlled drugs require a special permit from the Narcotics Control Division of NAFDAC All importation of Drugs must be by pharmaceutical companies whose premises are duly registered with the Pharmacists Council of Nigeria. 3. All drug importers must make available to NAFDAC Ports Inspectorate Directorate (PID) the following pre-shipment information, before any drug consignment arrives Nigeria from any part of the world. (i) Name of the drug product (ii) Manufacturers Name and Address (iii) Quantity being imported (iv) Various pack sizes, strength of the drug and the dosage form (tablets, capsules, Injectable etc) (v) Batch number, Manufacture and Expiry dates (vi) Conveying Vessel and expected date of arrival This pre shipment information will help NAFDAC to inspect, analyze and release imported products on time.

4. To ensure the quality, safety and efficacy of the drugs imported from India, NAFDAC has appointed foreign analytical laboratories to inspect and analyze products at the country of origin before shipment to Nigeria. All drug products imported into Nigeria from India must be certified to be of acceptable standards by the coordinator of all NAFDAC appointed laboratories in India.

2 All importers from India are therefore to advise their suppliers to comply fully with the laid down procedure for inspection, laboratory analysis and subsequent issuance of Clean Report of Inspection and Analysis by QCS. The supplier is therefore expected to send an inspection and sampling request to QCS, accompanied by import/export order, packing list and full payment for inspection, sampling and analysis. Any shipment of drugs and other regulated products leaving India from the 1st of June 2002 must be accompanied by the confirmed Clean Report of Inspection and Analysis issued by QCS. 5. The superintendent pharmacist of the importing company shall present: (i) Single Goods Declaration (SGD) Form, and (ii) Original Copy of all relevant shipping documents, to the NAFDAC Port Office. If (i) and (ii) are satisfactory, the following fees shall be paid

Inspection fee of N20,000.00 per consignment and a Laboratory Analysis Fee of N50,000.00 per sample of an ethical (prescription) drug. Inspection fee of N100,000.00 per consignment and a Laboratory fee of N200,000.00 per sample of a non-prescription (OTC) drug. A consignment is defined as packaged goods in not more than 20 feet container. NOTE: All payments must be in bank draft in favour of National Agency for Food and Drug Administration and Control. 6. In addition to (3) above, the following documents are required before a pre-release first stamp is endorsed on the original SGD form. 3(i) A letter of undertaking stating that: (a) The products will be forfeited if found unsatisfactory by NAFDAC (b) The products will not be sold/used/distributed until certified fit for human consumption by NAFDAC. (ii) The address of the warehouse where product will be stored shall be stated. (iii) Photocopy of the SGD Form containing name(s) of the imported products typed on the Form. (iv) Evidence of payment of the assessed fee. (v) Photocopy of the Current Annual License to practice as a Pharmaceutical Chemist. (vi) Evidence of the premises registration with the Pharmacists Council of Nigeria. (vii) Evidence of the Products Registration with NAFDAC (viii) Photocopy of Certificate of Pharmaceutical Product (COPP)

(ix) Certificate of Analysis (Original) issued by the manufacturer (x) Clean Report of Inspection and Analysis (CRIA) issued by Quality Consultancy Services (QCS) for all drug imports from India. (xi) Photocopy of Packing List. (xii) Photocopy of Narcotics Permit to import and Permit to clear (where applicable). (xiii) Photocopy of attested Invoice (xiv) Photocopy of Bill of Lading/Airway Bill (xv) Photocopy of Clean Report of Inspection/Import Duty Report (xvi) Photocopy of Form M. (xvii) Photocopy of the Clearing Agent s Custom authority card (Form C30) NOTE: Originals of documents (xi) (xvii) must be presented for sighting. 7. The Original SGD Form after the endorsement shall then be taken to the Custom Processing Unit at the relevant port of entry. 8. The drug is then released to the importer pending satisfactory laboratory analysis within two weeks of sample collection. NOTE :- ALL MATERIALS WHERE FROM THE OFFICIAL DOCUMENTS OF THE GOVERNMENT AND HAS NOT BEEN ALTERED IN ANY WAY. NO IMPUT WAS ADDED BY US SO AS NOT TO ALTER THE INFORMATION. END

ALIEXPRESS.COM ACCOUNT OPENING & 10 PRODUCT ANALYSIS A SHORT PDF #1,000.

AMAZON.COM ACCOUNT OPENING AND 10 PRODUCT ANALYSIS A SHORT PDF #1,000.

VIRTUAL IMPORTATION TRANING GUIDE WITH 30 DAYS STEP BY STEP GUIDE #2500.

OPENING A WEBSURFER MASTERCARD TO MAKE YOUR WEB PAYMENT A SHORT PDF #1,000.

BECOME A VIRTUAL IMPORTER IN LESS THAN 3O DAYS A SHORT PDF #1,000

CONTACT DETAILS ODUSANYA JOSEPH ADD :- 7 AKARIGBO ROAD SAGAMU, OGUN STATE, NIGERIA. PHONE NO 07039138772 :-08023913838,

FOR SEMINAR BOOKINGS AND PERSONAL CONSULTATION AT OUR OFFICE, AND ALSO FOR ON SITE GROUP SEMINAR QUOTATIONS CALL US NOW.

OUR DRIVE
THE INNER STEAM THAT DRIVES US IS THE PASSION TO HELP MANY NIGERIANS AS POSSIBLE TO MEET THEIR OWN FINANCIAL NEEDS BY MEETING THE NEEDS OF OVER 150,000,000 (FIFTEEN MILLION) NIGERIANS.