Section 160: Clearance of postal items and low value shipments

1 The customs clearance of postal items or low value shipments shall be carried out expeditiously.

2 For the purpose of clearance, postal items or low value shipments shall be classified under categories 2 and 3 in the World Customs Organisation Guidelines for the immediate release of consignments except where circumstances dictate otherwise as determined by the Service.

3 The Service shall put in place the appropriate and simplified procedure or system to enable payment of import duties and Customs duties for items delivered to the addressee.

4 The importation of postal items shall be allowed whether or not they are intended to be released for free circulation or placed under another customs procedure.

5 The postal service shall produce postal items for the purposes of customs control.

6 The Service may not require the following categories of postal items to be provided -
a post cards and letters containing personal messages only;
b literature for the blind; and
c printed papers not subject to duties, excise Customs duties, other Customs duties and fees.

7 Appropriate Forms shall constitute the goods declaration for postal items where all the information required by the service are contained on those Forms;

8 Declarations made on the appropriate Form shall be required in the following instances
a shipments above the nominal value or de minimis threshold as may be specified by regulations;
b goods subject to prohibition or restrictions or to export duties, excise Customs duties, or other Customs duties;
c goods, the export of which must be certified; or
d imported goods intended to be placed under a procedure other than release for free circulation.

9 Postal items or low value shipment shall not be subject to customs formalities when conveyed in transit, except in the case involving fulfilment houses or centre.

10 Where such shipments are stored in a fulfilment house or centre within Nigeria before onward transit to another territory, customs formalities shall be guided by international agreements.

11 The procedures for the collection of any duties, Customs duties and fees on postal items or low value shipments shall be simplified.

12 Where the Service may not be able to collect duties and excise Customs duties directly, subject to the terms of a memorandum of understanding between the Service and the postal service, the postal service may collect any duties, Customs duties and fees due at the time the postal items are delivered and remit the amount collected to the Federation account in line with the import guideline and documentation requirements.

13 A person who fail to remit duties, Customs duties and fees collected to the Federation Account commits an offence and is liable on conviction to a fine of N20,000,000 or imprisonment for a term of at least five years, or both.