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The short answer
You must file Electronic Export Information (EEI) for an export to Nigeria when any single Schedule B commodity line is worth more than $2,500, and for some goods at any value, such as items needing an export licence and used vehicles. You file in ACE AESDirect, which is free, and for vessel shipments the filing must be done and the ITN given to the carrier 24 hours before loading.
What EEI is
Electronic Export Information is the export declaration the US government uses for trade statistics and export control. It is filed through the Automated Export System (AES), most often via the free ACE AESDirect portal. The party responsible is the US Principal Party in Interest (USPPI), usually the seller or exporter, or an agent such as a freight forwarder acting on its written authority.
When the $2,500 rule applies
The headline exemption is in 15 CFR 30.37(a). EEI is not required when the value of the goods is $2,500 or less per Schedule B number (or HTSUSA code), shipped from one USPPI to one ultimate consignee on a single exporting conveyance. The test is per commodity code, not per shipment. That is the point people most often get wrong.
- A mixed shipment only needs EEI for the lines whose code value is over $2,500.
- Several items under the same code are added together; if the total for that code is over $2,500, it must be reported.
- US-origin and foreign-origin goods under the same code are reported separately, and filing is required if either group exceeds $2,500.
Worked example (illustration only)
Example: a container to a Lagos buyer holds clothing classified under one Schedule B number worth $1,800, kitchen appliances under another worth $2,600, and hand tools under a third worth $900. The total is $5,300, but only the appliances line, at $2,600, is over the threshold. EEI is required, and it reports that line. If the appliances were $2,400 instead, no line would exceed $2,500 and the exemption would cover the shipment, provided nothing in it falls under the always-file rules below.
When you must file at any value
The $2,500 exemption applies "except as noted in" 15 CFR 30.2(a)(1)(iv). That section requires EEI regardless of value for, among others:
- Items that need a licence from the Bureau of Industry and Security (BIS) or the State Department.
- Items exported under certain ITAR exemptions or DEA permits.
- Used self-propelled vehicles, as defined in CBP regulations, which is why every used car to Nigeria needs a filing.
Household goods shipped to your own new home abroad, not for sale, are exempt from the commodity detail (no Schedule B numbers) under 15 CFR 30.38, but EEI is otherwise still filed. Other exemptions in 30.37 include some temporary exports returned within 12 months and gift parcels under licence exception GFT; read the section before relying on one.
Filing deadlines
15 CFR 30.4(b)(2) sets the pre-departure deadlines for filing EEI and giving the carrier the filing citation:
| Mode | Deadline |
|---|---|
| Vessel | 24 hours before loading at the US port |
| Air (incl. air express couriers) | 2 hours before scheduled departure |
| Truck | 1 hour before reaching the US border |
| Rail | 2 hours before reaching the US border |
| 2 hours before exportation |
For Nigeria, almost all commercial exports go by vessel or air, so the 24-hour and 2-hour rules are the ones to plan around.
How to file in ACE AESDirect
- Register for an ACE Secure Data Portal account using the Census Bureau's "Guide to Register & Access ACE AESDirect". Filing through AESDirect is free.
- Find the Schedule B number for each product and its value at the US port of export.
- Collect party details: USPPI (with EIN), ultimate consignee in Nigeria, any intermediate consignee and the forwarder.
- Determine the export licence position: most goods are "NLR" (no licence required), but check first; see export controls on electronics.
- Enter the shipment in AESDirect and submit. When AES accepts it, you receive an Internal Transaction Number (ITN).
- Give the ITN to the carrier or forwarder before the deadline; it goes on the bill of lading or air waybill.
The Census Bureau publishes an ACE AESDirect user guide and training videos. If a forwarder files for you, give them a written authorisation and check the data they file, because the USPPI remains responsible for accuracy.
Nigeria-side paperwork to line up
EEI is a US requirement only. Your Nigerian buyer will separately need a Form M and, for regulated products, a SONCAP certificate or NAFDAC registration. See how Form M works for US goods and SONCAP for US exports.
Common mistakes
- Adding up the whole shipment instead of testing each Schedule B line against $2,500.
- Forgetting that a used car, however cheap, always needs EEI.
- Letting the forwarder file without written authority, or without checking the values and codes they enter.
- Missing the vessel deadline: the ITN must be with the carrier 24 hours before loading, not 24 hours before sailing.
- Treating household goods as exempt from filing; only the commodity detail is exempt.
Where Pryme fits
When you sell to Nigerian buyers, you may be paid in dollars or naira. A Pryme Business Account opened from the US holds both with local details, and invoicing lets you send an invoice that matches your export documents. See business multicurrency accounts.
Questions people ask
Is the $2,500 EEI threshold per shipment?
No. It applies per Schedule B number per shipment from one USPPI to one consignee. A shipment worth more than $2,500 in total may still be exempt if no single code line exceeds $2,500.
Does a used car to Nigeria need EEI if it is cheap?
Yes. Used self-propelled vehicles need EEI regardless of value under 15 CFR 30.2.
Does AESDirect cost anything?
No. The Census Bureau says filing through ACE AESDirect is free of charge.
When must EEI be filed for ocean freight to Lagos?
24 hours before the goods are loaded on the vessel at the US port, with the ITN given to the carrier.
Sources
- eCFR: 15 CFR 30.37, Miscellaneous exemptions from filing EEI (current text) · accessed Oct 2026
- eCFR: 15 CFR 30.2, General requirements for filing EEI (current text) · accessed Oct 2026
- eCFR: 15 CFR 30.4, EEI filing procedures and deadlines (current text) · accessed Oct 2026
- eCFR: 15 CFR 30.38, Exemption from commodity detail for household goods (current text) · accessed Oct 2026
- US Census Bureau: ACE AESDirect (page reviewed 15 Apr 2019) · 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.