Lesson Notes By Weeks and Term - Senior Secondary School 1

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Term:2nd Term

Week: 10

Class: Senior Secondary School 1

Age: 15 years

Duration: 40 minutes of 2 periods each


Subject:    Commerce

Topic:-      Documents used in foreign trade

SPECIFIC OBJECTIVES: At the end of the lesson, pupils should be able to

  1. Identify and explain the documents used in import trade

INSTRUCTIONAL TECHNIQUES: Identification, explanation, questions and answers, demonstration, videos from source

INSTRUCTIONAL MATERIALS: Videos, loud speaker, textbook, pictures








The teacher reviews the previous lesson on balance of payment deficit

Students pay attention



She lists some documents used in import trade


Students pay attention and participates



She discusses some documents used in import trade


Students pay attention and participate



The teacher writes a summarized note on the board

The students copy the note in their books




  1. Form M

This is one of the documents for Customs Clearance. It is a mandatory statutory document to be completed by all importers for the importation of goods into Nigeria. This simply implies that without the form, goods can not be approved for importation into Nigeria.

The documentation process is put in place by the Federal Government of Nigeria through the Central Bank of Nigeria (CBN) and the Nigeria Customs Service (NCS). In other words, this document is issued by the CBN through Commercial Banks for import permit procedure. It states the product Harmonized Codes for customs import duty, the amount as well as other basic information.


  1. Bill of Lading or Airway Bill

A bill of lading is just like a ‘receipt’ and it is one of the most important documents for customs clearance purposes. It is a legal document or contract between the carrier and shipper. This document is issued by the shipping company that transport the goods from the ports of loading to destination. The bill of lading contains details of the type, quantity, and destination of goods being carried.

It also carries the information of the shipper, consignee and the notifying party of the imported goods. Details of ports of loading and discharging are included in the document. When a carrier receives a shipment, it is important he obtains a document which must state the details of the shipment, the Shipper, Carrier, Exporter, Consignee and Notify.


  1. Agency Certificate

Without obtaining approvals or certifications from agencies responsible for a related type of consignment, the customs clearance process may not work out well. This type of certificate usually depends on the goods you are importing.

For manufactured goods, SONCAP Certificate will be issued by the Standard Organization of Nigeria. For importation of food items, cosmetics, drugs etc, NAFDAC certificate must be issued. NDLEA and NAFDAC certificates are required for clearing of imported drugs. NESREA certificate is required for customs clearance of second-hand goods.

For more explanation or clarity, you’d need the service of a freight forwarding company for professional guides and advise. They’d explain the exact Agency certificate that will be needed for the shipping process, in order to prepare you for success.


  1. Commercial or Pro Forma Invoice

The Commercial invoices are other documents for Customs Clearance required for ease of passage. It is a monetary value declaration of goods. It is always issued by the seller or the shipper of the goods. This invoice will be needed in two ways. For form M and Pre Arrival Assessment Reports by the customs for import duty.


  1. Insurance Certificate

This is a document indicating the type and amount of insurance coverage in force on a particular shipment. It is used to assure the consignee that insurance is provided to cover loss or damage to cargo during the shipment process. It is needed to cover any loss or damage during shipping of the goods to Nigeria.

For this, you need to approach any reputable insurance company for issuance of the certificate. An insurance certificate will be needed when raising Form M at the banks for imported goods. This certificate is usually needed when raising a Form M for imported goods, at the bank.


EVALUATION:   1. List and explain the documents for import trade

CLASSWORK: As in evaluation

CONCLUSION: The teacher commends the students positively