| Intro | Nigeria 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). · CBN via authorised dealer
- SONCAP CertificateProduct Certificate + SONCAP Cert for regulated HS codes (electrical, chemicals, auto parts). · SON
- NAFDAC registrationRegulated products - number required on label & CoR at entry. · NAFDAC
- PAAR (Pre-Arrival Assessment)NCS-issued after Form M + final invoice; mandatory for clearance. · NCS
|
|---|
| Prohibited goods | - · Second-hand clothing and used underwear (Import Prohibition List).
- · Refined vegetable oils in retail packs (protects local refining).
- · Certain rice types by route (land border ban historically applied).
- · Toothpicks, mosquito repellent coils (protected industries).
|
|---|
| Restricted goods | - · Petroleum products - PPPRA/NNPCL regime.
- · Sugar & wheat - Backward Integration Programme access.
- · Cement - import prohibited except gap-filling licence.
- · Pharma actives - NAFDAC and PCN dual regime.
|
|---|
| Labelling requirements | - · NAFDAC registration number on all regulated products.
- · English-language labelling, batch/manufacturing/expiry dates.
- · SON MANCAP mark for locally manufactured; SONCAP for imports.
|
|---|
| Sanctions overlay | - · Implements UNSC 1267/1373 lists via NFIU guidance.
- · No autonomous secondary sanctions; OFAC screened by banks for USD clearing.
- · Terrorism Prevention Act designations by Attorney-General.
|
|---|
| Dispute resolution | Customs 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 | |
|---|
