AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
A spedizioniere doganale lodges your import declaration, classifies the goods, calculates and pays duty and VAT on your behalf, and coordinates any health or product checks. For goods from Nigeria you give them your EORI, the commercial invoice, packing list, bill of lading or air waybill, any statement on origin for a preferential rate, and the certificates the product needs, such as the documents required under the EU’s special import conditions for Nigerian sesame.
Most small Italian importers do not lodge their own customs declarations. They use a spedizioniere doganale, a customs broker or forwarder who knows the commodity codes, the systems and the people at the port or airport. For goods from Nigeria, where food checks and origin rules come up often, a good broker saves time and money; a poor one can leave you paying for mistakes made in your name.
What a broker does
- Classification: chooses the commodity code, which sets the duty rate, any preference and any checks.
- Valuation: works out the customs value from your invoice, freight and insurance.
- Declaration: lodges the import declaration naming you, with your EORI.
- Preference: claims the GSP rate where the goods qualify and the origin proof is in order.
- Checks: coordinates documentary, identity and physical checks for regulated food and products.
- Payment: pays duty and import VAT, often on its own account, and invoices you.
- Records: sends you the declaration, which you keep with your accounts.
The documents to give them
| Document | From | Why the broker needs it |
|---|---|---|
| EORI number | You | Identifies the importer on the declaration |
| Commercial invoice | Nigerian supplier | Value, description, currency, Incoterm |
| Packing list | Nigerian supplier | Quantities and weights for checks |
| Bill of lading or air waybill | Carrier | Proves the goods and the shipment |
| Statement on origin | REX-registered exporter (or any exporter up to €6,000) | Claims the GSP preferential rate |
| Health or product certificates | Nigerian authorities or labs | Needed for food and listed products |
Your EORI is IT plus your partita IVA, per partitaiva.it; see getting an EORI. On origin, business.gov.nl explains that a statement on origin goes on the invoice or another trade document, in English, Spanish or French, and that the exporter must be registered in the REX system when the consignment is worth more than €6,000.
Food from Nigeria
Some Nigerian foods need extra documents at entry. Regulation 2019/1793, as amended by Regulation 2025/1441 of 18 July 2025, lists Nigerian sesame seeds in Annex II for Salmonella, with special import conditions and checks on 50% of consignments. NAFDAC’s 2018 export guideline lists a health certificate for processed and semi-processed food. Send these to the broker before the goods arrive, not after.
What the Nigerian exporter must do
Your broker deals with Italy; the Nigerian side has its own steps. The Nigeria Trade Information Portal’s export procedure says the exporter files Form NXP, obtains any permits (NAFDAC, plant quarantine and others), arranges pre-shipment inspection and clears through Nigerian customs with a licensed agent. If those steps slip, the goods leave late or with the wrong papers. Ask the exporter for copies as soon as they exist; see the NXP form.
Air, sea or courier
Small, urgent consignments from Lagos often come by air into Milan Malpensa or Rome Fiumicino, while larger volumes come by sea, for example into Genoa or Naples, sometimes via a northern European port. Express couriers often clear their own parcels with their in-house brokers, which suits samples but gives you less control over classification. Choose a broker who works at the point where your goods actually enter, because food checks happen there and local knowledge of the inspection office saves days.
Questions to ask before you sign
- Does it act in your name or in its own name on your behalf, and what does that mean for who is liable if duty is later reassessed?
- Does it handle food checks at your port or airport regularly, including for Nigerian products?
- What is included in the quote: declaration fee, per-line charges, check coordination, storage, transport?
- Does it advance duty and VAT, and on what payment terms?
- Will it give you a copy of every declaration lodged in your name?
- How does it confirm the commodity code, and will it put its classification advice in writing?
A worked example
Example only: a Rome shop imports a mixed air consignment of €4,500 from Lagos: spices, dried crayfish and packaged snacks. Because it is under €6,000, the Nigerian supplier can make the statement on origin without REX registration. The broker classifies three lines, claims the preference where it applies, coordinates the food checks, pays duty and VAT, and invoices the shop for those amounts plus its fee. The shop files the declaration and the broker’s invoice together with the supplier’s invoice.
Where Pryme fits
The broker is usually paid in euros in Italy and the supplier in Nigeria in naira or dollars. A Pryme Business Account keeps those currencies side by side, so each payment goes from the right balance after you see the rate and the fee. Outside Nigeria, Pryme’s activities are carried out by regulated partners. For payment routes and records, see paying a Nigerian supplier.
Questions people ask
Do I need a spedizioniere doganale to import from Nigeria?
Not by law in every case, but most small importers use one because of classification, origin and food check rules.
What documents does a customs broker need?
Your EORI, the commercial invoice, packing list, transport document, any statement on origin and any certificates the product requires.
When does a Nigerian exporter need REX registration?
For a statement on origin on consignments worth more than €6,000, according to business.gov.nl.
Who is liable if the broker makes a mistake?
It depends on how the broker represents you and on your contract. Ask before you sign and check every declaration made in your name.
Sources
- partitaiva.it: Codice EORI, cos’è, a cosa serve, richiesta e verifica (1 Mar 2023) · accessed Oct 2026
- business.gov.nl: Statement on origin · accessed Oct 2026
- Commission Implementing Regulation (EU) 2025/1441 amending Implementing Regulation (EU) 2019/1793 (18 Jul 2025, text via LawPlayer) · accessed Oct 2026
- NAFDAC: Guideline for export of NAFDAC regulated products (2018, PDF) · accessed Oct 2026
- Nigeria Trade Information Portal: Export procedure · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.