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11 December 2015

The Combined Certificate of Value and Origin (CCVO)

To import your goods into Nigeria there are several required final documents that are mandatory to receive authorization for the clearance of your goods. Amongst others, these are the Final Invoice, the Transport Document (Bill of Lading/Airway Bill/Roadway Bill), the Packing List and the CCVO.

The Combined Certificate of Value & Origin (CCVO), also referred to as the Form C16, is one of the documents required for import payment under the Destination Inspection (DI) scheme of the Federal Republic of Nigeria.

According to the Federal Ministry of Finance (FMF), all imports into Nigeria shall be accompanied by the CCVO which contains the following details in addition to those on the pro-forma invoice:

  • E-Form M number
  • Adequate description of goods
  • Port of destination (the actual port shall be specified e.g. Tin Can, Apapa, Kano, Onne, etc.)
  • Shipment identification, date of shipment, Country of Origin, Country of Supply

The document serves as both an invoice and a declaration of the items of import. It is the correct full statement of the actual price paid, or to be paid, for the said goods.

The CCVO can only be endorsed by the Manufacturers/Suppliers/Exporters of the goods enumerated on the invoice.

If you need any further information on the CCVO or any other document for the import of your goods to Nigeria, please contact us.

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