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NGVerified 2026-07-22

Nigeria - Import & Export Regulatory Guide

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.

Regulatory authorities

Customs entry, PAAR issuance, valuation, VIN (excise).
SONCAP conformity for regulated products.
Food, drugs, cosmetics, medical devices, chemicals registration.
CBN
FX allocation, Form M administration, invisibles.

Licensing regimes

LicenceScopeIssuer
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.

Key official sources

Frequently asked questions

Why can't I clear cargo without a Form M?
Form M is the pre-arrival authorisation for FX and import: the authorised dealer bank enters the transaction on the Trade Monitoring System and CBN allocates FX (or 'Not Valid for Forex' if own-funded). Without a valid Form M and matching PAAR, NCS will not release the goods.
How is SONCAP different from MANCAP?
SONCAP (Standards Organisation of Nigeria Conformity Assessment Programme) applies to regulated imports and is issued by SON-appointed IVAs (Intertek, SGS, Cotecna, TÜV Rheinland) after Product Cert + shipment inspection. MANCAP is for locally manufactured products certified by SON directly.

Landed-cost examples for Nigeria

Customs duty and VAT/GST scenarios for specific HS codes when importing into Nigeria.

Templates & guides

Compliance templates

Essential documentation for physical trade flows with ${c.country} counterparties.

Last review: 2026-07-22. SSLT Global regulatory guides are for decision-support only. Always verify with local counsel.