What It Means
The Assessment Notice, commonly referred to alongside the SGD, is the most critical piece of paperwork in the vehicle clearing process. It outlines the specific details of the vehicle, the HS code applied, the exchange rate used on the day of clearance, and the comprehensive breakdown of tariffs, levies, and VAT paid to the Nigeria Customs Service.
In the Nigerian Market
Due to the high cost of import duties in Nigeria, forged or "under-declared" SGDs are a massive problem. If a vehicle is cleared using a compromised Assessment Notice, the vehicle remains liable for seizure by Customs strike forces anywhere in the country, even years after the current owner bought it.
How It's Used
"I have seen the vehicle license, but I cannot pay until my clearing agent verifies the SGD and Assessment Notice on the Customs portal."
Buyer's Tip
Never buy a freshly cleared Tokunbo without seeing the original SGD. More importantly, take the C-number from the document and have an independent customs agent verify it in the official database to ensure the duty paid matches the car.
Seller's Tip
Keep the original Assessment Notice pristine. When buyers request it, allow them to verify the C-number. Having verifiable, fully paid customs documentation is one of your strongest negotiating tools.
Common Misconceptions
A common misconception is that having a valid Nigerian license plate means the SGD was legitimate. Vehicle licensing offices rarely verify the authenticity of customs documents deeply; they only check for their presence.
Effect on Price
Vehicles lacking a verifiable Assessment Notice are heavily discounted (often by millions of Naira) because the buyer assumes the massive legal and financial risk of the car being impounded.