SSLT Global

Compare Country Trade Regulations

Pick up to 4 economies and see customs authorities, licensing regimes, prohibited & restricted lists, sanctions overlays and dispute forums side by side. Decision-support only - always confirm with local counsel.

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Nigeria
NG โ†’
IntroNigeria applies the ECOWAS Common External Tariff (CET) through the Nigeria Customs Service (NCS) using the NICIS II single window. Every import requires a Form M (initiated by an authorised dealer bank), PAAR (Pre-Arrival Assessment Report), and, for regulated goods, a SONCAP or NAFDAC certificate.
Primary authorities
  • Nigeria Customs Service (NCS)Customs entry, PAAR issuance, valuation, VIN (excise).
  • SON (Standards Organisation of Nigeria)SONCAP conformity for regulated products.
  • NAFDACFood, drugs, cosmetics, medical devices, chemicals registration.
  • CBNFX allocation, Form M administration, invisibles.
Licensing regimes
  • Form MMandatory FX/import authorisation before shipment; valid 180 days (360 for capital goods). ยท CBN via authorised dealer
  • SONCAP CertificateProduct Certificate + SONCAP Cert for regulated HS codes (electrical, chemicals, auto parts). ยท SON
  • NAFDAC registrationRegulated products - number required on label & CoR at entry. ยท NAFDAC
  • PAAR (Pre-Arrival Assessment)NCS-issued after Form M + final invoice; mandatory for clearance. ยท NCS
Prohibited goods
  • ยท Second-hand clothing and used underwear (Import Prohibition List).
  • ยท Refined vegetable oils in retail packs (protects local refining).
  • ยท Certain rice types by route (land border ban historically applied).
  • ยท Toothpicks, mosquito repellent coils (protected industries).
Restricted goods
  • ยท Petroleum products - PPPRA/NNPCL regime.
  • ยท Sugar & wheat - Backward Integration Programme access.
  • ยท Cement - import prohibited except gap-filling licence.
  • ยท Pharma actives - NAFDAC and PCN dual regime.
Labelling requirements
  • ยท NAFDAC registration number on all regulated products.
  • ยท English-language labelling, batch/manufacturing/expiry dates.
  • ยท SON MANCAP mark for locally manufactured; SONCAP for imports.
Sanctions overlay
  • ยท Implements UNSC 1267/1373 lists via NFIU guidance.
  • ยท No autonomous secondary sanctions; OFAC screened by banks for USD clearing.
  • ยท Terrorism Prevention Act designations by Attorney-General.
Dispute resolutionCustoms objection to Comptroller-General; Tax Appeal Tribunal for revenue disputes. Lagos Court of Arbitration (LCA) and RCICAL/Regional Centre for International Commercial Arbitration Lagos widely used. Nigeria acceded to NY Convention in 1970.
Official sources

Frequently asked questions

How do I compare import regulations between two countries?

Pick two to four countries above. The table lines up the customs authority, import licensing, VAT/GST rate, prohibited and restricted goods, sanctions overlays and dispute forums, with links to each official source.

Is this comparison legal advice?

No. It is decision support built from published government sources. Regulatory positions change often, so confirm every action with the named authority or licensed local counsel before you ship.

Where do I calculate the duty once I know the rules?

Use the Import Duty & VAT Calculator for a quick CIF-based estimate, or the Landed Cost Calculator for the full cost stack including freight, insurance and destination charges.

Next step: Import Duty & VAT Calculator or Landed Cost Calculator. Last reviewed 14 October 2026.

Comparison is decision-support only. Regulatory positions change frequently - confirm every action with the named authorities or licensed local counsel.