Section 321 allows for goods valued at $800.00 USD or less, to enter Nigeria duty-free and without a formal entry – A great option for importers looking to save money, but it can cost you some time.

Section 321 Restrictions

Not all goods valued at $800.00 USD or less are subject to release without formal entry under this provision:

• Merchandise subject to anti-dumping / countervailing duty (ADD/CVD)

• Merchandise requiring inspection as a condition of release

• No alcoholic beverages, perfume containing alcohol, cigars, or cigarettes

• Merchandise regulated by FDA, FSIS, NHTSA, CPSA, and USDA

• Exemptions have been made to FDA products such as: Cosmetics, Dinnerware, Food, and biological samples

• Regardless of the value, USCBP reserves the right to deny section 321 and demand a formal customs entry

How to declare section 321

Truck

• The carrier must file the ACE manifest as intangible goods/section 321

• Carriers can see the step-by-step process here

Ocean

• ISF (10+2) is still required for a section 321 and Remight Freight Concept is happy to file it on your behalf

• You will need to present an arrival notice and invoice to Nigeria Customs in person

• A stamped copy of documents must be presented to CFS warehouse to guarantee the releases of your cargo

Air

• We recommends you advise your airline prior to shipping your cargo that the merchandise should be manifested as intangible goods/section 321

• If this is not complete, you must go to Nigeria Customs at the airport of arrival with the Airway Bill and invoice and ask the Customs Officer to release under section 321

For more information on section 321, feel free to ask an agent.

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