Step-by-Step Import Process
This section provides a general description of the processes to import goods into Nigeria. For regulatory requirements to import specific goods, use the "Search" toolbox. The Search toolbox will provide, for each product, the procedure, associated costs (regulatory fees, customs duties and taxes), regulations, documentary requirements, and export controls in Nigeria.
1. Register as an Importer
- Incorporate the company with the Corporate Affairs Commission (CAC) for first-time exporters.
- Register with the Nigeria Revenue Service (NRS) for a TIN for first-time exporters.
- Register on the National Single Window platform
- Register with the Nigeria Agricultural Quarantine Service (NAQS) for the import of agricultural produce, animals, and plants via the National Single Window platform
2. Check HS Code & Export Tariff
- Confirm HS code classification of goods.
- Confirm duty rates, levies (e.g., CET, CISS), and agency requirements.
3. Apply for Import Licenses & Certificates on the National Single Window platform (if applicable, depending on product)
- SON - SONCAP certificate for vehicle standards compliance
- NESREA - emissions and environmental compliance
- NCC - only if the vehicle contains embedded telecoms/connected car technology
Key specifics for automobiles:
- Age restriction - vehicles over 15 years old are banned from import
- Right-hand drive only permitted
- Levy - National Automotive Council (NAC) levy applies on top of customs duties
- Insurance companies (Marine Insurance Certificate)
4. Obtain Form M
- Apply via authorised dealer banks on the B'odogwu platform.
5. Apply for Import Permits & Certificates on the National Single Window platform (if applicable, depending on product)
- NAFDAC (food, drugs, chemicals).
- SON (standards compliance – SONCAP).
- NESREA (environmental permits)
6. Obtain Pre-Arrival Assessment Report
- Apply for a Pre-Arrival Assessment Report from the Nigeria Customs Service through the B'odogwu platform.
7. Customs Clearance
- Submit your goods declaration to the Nigeria Customs Service through the B'odogwu platform
- Pay applicable duties, VAT, and levies.
8. Inspection & Release
- Physical examination/scanning (where required)
- Release order issued after compliance verification
9. Delivery
- Goods moved from the port to the final destination.
- Post-Clearance Audit (if flagged).
Note
- While the processes are described sequentially, in reality, some are interwoven and can run in parallel.
- While you can process your licenses, permits and certificates as an organisation or an individual, you will require the services of a licensed customs agent for customs clearance processing
- Certain items are exempt from the Pre-Shipment Inspection Agents' mandatory inspection of goods. Please refer to the export guidelines for an indicative list of items exempt from inspection.
Document Checklist
- Proforma / Commercial Invoice
- Form M
- Bill of Lading / Airway Bill / Road Waybil
- Combined Certificate of Value and Origin (CCVO)
- Packing List
- Product Certificate, Phytosanitary Certificate or Chemical Analysis Report (if applicable).
- Product Licenses/Permits/Certificates (e.g., SONCAP, NAFDAC)
- Insurance Certificate
Fees & Charges
- Company registration fee.
- NAQS registration fee (if applicable).
- Form M fee.
- Regulatory fees.
- Customs Duties (based on HS Code).
- VAT (7.5%) (if applicable).
- Levies (e.g., CISS Fee – 1% of CIF value).
Nigeria Customs Service
Nigeria Customs Service HeadquartersNo 2. Lake Taal Close, off Tigris Crescent, Off Aguiyi Ironsi St, Maitama, Abuja, Nigeria07037891156, 02018898888, 02018898889 | |
Disclaimer: Procedures may vary depending on product category; confirm requirements with relevant agencies