At a glance

First steps (do these now)

1. Stay calm and log facts. Record date, time, border post, officer names, and reference numbers.
2. Collect the official papers. Ask for the Notice of Seizure and keep copies of every page.
3. Check the clock. You have one month to file a Notice of Claim.
4. Assemble your file: Form M, PAAR, invoice, packing list, bill of lading/air waybill, duty payments, permits (SONCAP, NAFDAC, NESREA), insurance, valuation, ID.
5. Engage representation. Ask your agent and lawyer to draft the Notice of Claim and, if needed, a petition for remission or mitigation.

Time is critical: missing the 30-day window can lead to deemed condemnation and disposal.

Step-by-step path to getting your goods back

1. Review the Notice of Seizure. Identify the stated offence: false declaration, prohibited item, under-valuation, or other grounds.
2. File your Notice of Claim within 30 days. Do it in writing. Keep dispatch proof. If you’re abroad, appoint a Nigerian legal practitioner for service.
3. Submit your evidence and explanations. Prove lawful importation: correct tariff, value, origin, and permits. If there was an error, explain and show the fix.
4. Seek administrative resolution. Ask for release or mitigation of penalties where there was no willful negligence or fraud.
5. If refused, escalate. Where Customs is not satisfied with your claim, condemnation should go to court. Your lawyer can contest there and on appeal.

If it escalates

• No claim filed in time: the goods may be deemed condemned and then disposed of under law.
• After condemnation: some items are destroyed; others may be auctioned on approved platforms.
• Seizures away from the border: facts matter. Speak to your lawyer if a highway or market seizure seems irregular.

Evidence and documents to gather

• Importer/consignee and agent IDs.
• Form M, PAAR, invoice, packing list, bill of lading or air waybill.
• Duty and fee payments, insurance, valuation.
• Permits and certificates: SONCAP, NAFDAC, NESREA, others as required.
• Supplier contract, emails, and bank transfer proof or LC.
• Photos of goods, packaging, and container seals.
• Any prior rulings or clarifications obtained.

Common mistakes to avoid

• Waiting. Do not sit on the notice. Act within the month.
• Incomplete files. Missing Form M or PAAR stalls your case.
• Weak valuation arguments. Bring comparable invoices, catalog prices, or contracts.
• Casual admissions. Keep explanations factual and brief. Let your lawyer argue the law.

Costs and penalties (what to expect)

• Duty and fees: you may need to settle outstanding duty or differences.
• Administrative penalties: can be mitigated on petition where justified.
• Storage and demurrage: terminals and shipping lines may keep billing while the case runs.
• Disposal risk: if you lose, condemned goods may be destroyed or auctioned as the law provides.

Your rights (in simple terms)

• To be told what was seized and why via a Notice of Seizure.
• To contest by filing a Notice of Claim within one month.
• To seek remission or mitigation of penalties where the facts support it.
• To a court process if Customs rejects your claim.

FAQs

What if I never received a Notice of Seizure?
Ask your agent or lawyer to obtain it. File your claim promptly; do not wait.

Can Customs sell my goods?
After condemnation or deemed forfeiture, disposal follows law. Some goods are destroyed; others may be auctioned.

Is overtime cargo the same as a seizure?
No. Overtime cargo relates to port time limits. A seizure alleges a legal breach.