Overview

The Pre-Shipment of Exports Decree No. 10 of 1996 (Act CAP. P25 L.F.N. 2004) is a Nigerian law enacted on 19 April 1996 to mandate pre-shipment inspection of certain goods exported from Nigeria. The Act is divided into five parts. Part I (Sections 1-6) establishes that no goods subject to the Act may be exported without a Clean Certificate of Inspection from an appointed inspecting agent, outlines the goods liable to inspection, and provides exemptions. Part II (Sections 7-9) governs the issuance of Provisional and Clean Certificates of Inspection and their distribution. Part III (Sections 10-11) regulates payment modes for exports and requires exporters to open foreign currency domiciliary accounts. Part IV (Sections 12-17) addresses the appointment of inspecting agents by the Central Bank of Nigeria, general administration, establishment of a special account, formation of a Technical Committee to assist the Central Bank, saving of pre-shipment duties of other departments, and modifications to existing legislations. Part V (Sections 18-26) covers offences and penalties for unlawful exportation, proof of documents, prosecution, compounding of proceedings, power to issue directives, annual reports, protection of contractual obligations, interpretation, and short title. The Act aims to ensure quality and quantity of exports, prevent fraudulent practices, and facilitate international trade compliance.

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