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This project attempts to systematically analyze the operations, rate of goods to duties payable-and the transport of cargo in the freight industry.

A lot of consideration is made to make up for the fastest means of record keeping for cargo in transit, precise item location and costing with the standard result of existing formats. In addition, the method of importation tracking and processing system have modified and reduced requirement of import key-inputs information (data). The technology of an electronic data processing system is scientific approach that stated precisely towards the understanding of importation activity as the core subject.  It has been my determination to proffer, intensive and extensive importation tracking and processing system- as a method to enhance the duties of port management that will be useful to port personnel’s over comparative import duties.



This chapter highlights aims and objectives of the study, its nature, its limitation, delimitation.


This deals with the available literature as it is related to the project.


This chapter analyses the existing system with regards to the case study and the design of the new system takes into consideration.


          This sections under takes the implementation of the new system, and the documentation of the implementation procedures of the old system.


This deals with the recommendations of the smooth running of the newly implemented system, conclusion and references.



Title page    –        –        –        –        –        –        –        –        –        i

Certification          –        –        –        –        –        –        –        –        –        ii

Dedication   –        –        –        –        –        –        –        –        –        iii

Acknowledgment   –        –        –        –        –        –        –        –        iv

Abstract       –        –        –        –        –        –        –        –        –        –        v

Organisation of the work –        –        –        –        –        –        –        vi

Table of contents   –        –        –        –        –        –        –        –        vii

Chapter One

1.1     Introduction          –        –        –        –        –        –        –        –        1

1.2     Background of the study          –        –        –        –        –        –        2-4

1.3     Statement of problem      –        –        –        –        –        –        5

1.4     Purpose of the study       –        –        –        –        –        –        5

1.5     Aims and objective          –        –        –        –        –        –        –        6

1.6     Scope of the study          –        –        –        –        –        –        –        6

1.7     Limitations and constraints       –        –        –        –        –        6

1.8     Assumptions          –        –        –        –        –        –        –        –        7

1.9     Definitions of terms        –        –        –        –        –        –        –        8-10

Chapter Two

2.1     Literature review   –        –        –        –        –        –        –  11-12

Chapter Three

3.1     Description and analysis of the existing systems   –        13

3.2     Fact finding methods used       –        –        –        –        –        14

3.3     Objectives of the existing system       –        –        –        –        15

3.4     Organizational structure –        –        –        –        –        –        16

3.5     Input, process, output analysis –        –        –        –        19

3.6     Information flow diagram          –        –        –        –        –        –        20

3.7     Problems of the existing system         –        –        –        –        21

3.8     Justification for the new system         –        –        –        –        21

3.9     Design of the new system        –        –        –        –        –        21

3.9.1  Output specifications and design       –        –        –        –        21

3.9.2  Input specifications and design          –        –        –        –        23

3.9.3  File design  –        –        –        –        –        –        –        –        24

3.9.4  Procedure chart    –        –        –        –        –        –        –        26

3.9.5  System flow chart –        –        –        –        –        –        –        27

3.9.6  System requirements      –        –        –        –        –        –        28


Chapter Four

4.1     Implementation     –        –        –        –        –        –        –        30

4.2     Program design     –        –        –        –        –        –        –        30

4.3     Design structure   –        –        –        –        –        –        –        31

4.4     Program flow chart          –        –        –        –        –        –        – 32-36

4.5     Psedocodes –        –        –        –        –        –        –        –        37

4.6     Documentation      –        –        –        –        –        –        –       –     38

4.7     System documentation   –        –        –        –        –        –        39

4.9.1  Program documentation –        –        –        –        –        39

4.9.2  User documentation       –        –        –        –        –        –        42

Chapter Five      

5.1     Conclusion and recommendation        –        –        –        –        43

Conclusion   –        –        –        –        –        –                  –        43

Recommendation   –        –        –        –        –        –        –        44

References –        –        –        –        –        –        –        –        45



          The economic basis for trade:

Stated most generally, international trade is a means by which nations can specialize increase productivity of their resources and thereby realise a larger total output than otherwise. Sovereign nations, like individuals and regions of a nation, ca gain by specializing in those products which they can produce with greatest relative efficiency and trading goods they cannot produce efficiently.

While the above rationale for world trade is quite correct. It in a sense rationale for world beings the question, ‘why do nation trade?’ a more sophisticated answer to this question wings upon two points. First, the distribution of economic resources, natural, human and capital goods among the nations of the world is quite uneven, nations are substantially different in their end-ownients of economic resources.

Second, the efficient production of various goods which requires different technologies or combinations of resources.

It is important to emphasise that the economic efficiency with which national can produce various goods can and does change over time.



The history of port development in Nigeria dates back to the middle of 19th century. This was long after the onset of sea borne trade and transactions which followed the adventures of early explorations of African coats. Initial efforts towards provision of facilities for ocean going vessels were the attempts to open up the entrance to the Lagos Lagoon. Considerable littoral drift occurred along this coast, and the constantly shifting charnels in the bar at the entrance made entry very difficult.

On February 1, 1914, the first mail-steamer s/s ‘AKOKO drawing 5.64 metres entered the Lagos harbour. Two months later, vessels began to use the facilities provided at the customs wharf on Lagos Island.

Prior to this time, explorative and trade activities involving European missionaries and businessman in Africa made the existence of a port on the wide coastal stretch from Calabar to Lagos imperative. Specifically. In the 15th century the Europeans opened marine contract and discovered the rich natural resources in the west and central African region that were needed for their economic and industrial revolution. As a result, the Bight of Benin was opened up by John d’Averro, of portuguest in 1485 and in1553, captain wyndharm of Britain landed on the nation’s coast. The first major breakthrough in opening was in 1906 up the Lagos Lagwn.

Ø    Decision to develop Apapa port was taken in 1913 and construction of the first four deep-water berths of 548.64 metres long at Apapa began in 1921.

Ø    In 1913, Port Harcourt port was opened to shipping by Lord Lugard, the Governor General. The railway line to Gugu was completed three years later in 1916.

Ø    1960, the Nigerian ports authority embarked on an elaborate manpower development through cadetship training awards, emphasis was on maririe-Engineering, accountancy, general management, civil mechanical and electrical engineering.

Lagos is the only available ports serving the country’s maritime transportation needs.

The Federal military government enacted a special decree which empowered the Nigerian ports authority to acquire the ports of narri, Bunltu and Calabar previously operated by private entrepreneurs.

  • Holts transport were former owners of werri port.
  • UAC owned bumetu port
  • Calabar port was originally owned by five operators

NPA spent N3.35 million at the time to acquire these ports.


1)       Based on the study of the current mode of the operation, the manual and recurrent procedures of working could bring about errors and reduced productivity.

2)       When the goods are entered and the amount of duty payable must be calculated to the penny, since they are market and prone to error and fractions of a penny being disregarded.

3)       Customers as a result of eargness would prefer that their goods cleared on time but since they are so many activities involved there is delay in the processing.

4)       Items may be mixed up during cole numbering and duly roles allocated for identical items.

5)       The storage method of information such as and other important documents can easily be cost hence attracting distrust of the agency by the client.


          This work is designed to quicken and improve the efficiency in import duty declaration.


          This work is aimed at improving the time constraint during clearance of arrived goods. Also provision foe security and control are made.

It is also aimed at reducing the popular problem of items being mixed up in terms of code numbering, and duty rates allocated for identical items. It is hoped that this mix up is eliminated and a proper rating will be given to items as declared in the harmonized tariff text.


          The precise limit of this study is cantered on how to computerized the import duty processing system.

It is restricted only to shipping company system operation.


          During the time of carrying out the facts and figures of this study, a lot of problems were encountered.

Firstly, it was difficult some what to get to the workers of different companies to talk about the present mode of shipping, clearing and forwarding operations. A lot of strenuous trips were made to ensure that first hand information was gotten to make this work successful and reliable one.

However, inspite of a these limitations, this project has been able to a large extent to achieve the best out of the limited resources.



The assumptions made in this study are as stated below:

1)           The proper security of the system from destruction or alteration of information is granted.

2)           It is assumed that the is lose of information to illegitimate users will be denied when the new developed software is duly used.



Cargo –       This is equivalent to the term ‘goods’ which includes shipment records.

Carriage – This is equivalent to the term transportation as a movement of goods.

Forwarding agent – This is also known as FREIGHT AGENT, a carrier employee, who receives, forwards or delivers goods or who represents or directs locally the freight functions of a carrier.

Agent –       A person who has authority to express or implied to act on behalf of another.

Rotation number- A number allocated by the department of customs and exercise to every vessel entering into a port.

Data –         With reference to this project it includes basic facts to be used for counting and for the provision of useful information.

Shipment- This is equivalent to the term consignment and refers to pieces of bundles of cargo accepted by the carrier from one shipper at one time and at one address, receipted for in the shipment record.

Shipper – This is equivalent to the term consign or and refers to the person whose name appears on the party contracting with the carrier for the carriage of cargo.

Consignee- This is the person whose name appears on the shipment record as the part to whom the shipment is to be delivered.

Port – This is or shelter for ships

Vessel – This is a ship for transport by water.

Bill of lading – This is an acknowledgment by a carrier that he has received the goods for shipment.

Days – This means the full calendar days, including sunders and legal holidays provided that for purposes of notification, the balance of days upon which notice is dispatched shall not be counted.

Freight – Cargo of goods handled by a bulk common carrier of some kind, such as roil, truck or stream ship line. Freight is usually thought of as more of bulky good and less-perishable through goods shipped by other means, such as express or parcel post in general where delivery is considered less argent.

Wharf – A landingstage built along the shore for landing or unhanding vessels.

Customs duty – This is the right of duty payable by customs tariff act that is in force at the time of the delivery or carnival of import entry to the proper officer. 

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