Step-by-Step Export Process
This section provides a general description of the processes to export goods from Nigeria. For regulatory requirements for exporting 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. The exporter is still required to fulfil the import controls in the destination country.
1. Register as an Exporter
- 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.
- Open an export proceeds domiciliary account with any authorised dealer bank.
- Register with the Nigeria Export Promotion Council (NEPC) for an exporter's certificate.
- Register on the National Single Window platform
2. Check HS Code & Export Tariff
- Confirm HS code classification of goods.
- Verify if goods are regulated or prohibited for export.
3. Obtain Form NXP / NCX
- Exporter fills out and submits a Form NXP or NCX on TRMS, depending on whether the export is commercial.
4. Apply for Permits & Certifications on the National Single Window platform (if applicable)
- Pre-Shipment Inspection Agents (PIA) (quality)
- NAQS (Nigeria Agricultural Quarantine Service) - phytosanitary certificate, mandatory
- Federal Produce Inspection Service (FPIS) - grade and quality inspection, issues produce certificate
- NAFDAC - applies if cashew is processed (cashew nuts, cashew juice, cashew butter)
- CBN - export proceed repatriation, forex compliance
- Nigeria Customs Service - export declaration via B'odogwu
- NEPC - exporter registration and certificate
- NACCIMA/Customs - certificate of origin
5. Obtain Letter of Credit / Payment Instruments
- Exporter arranges financial settlement with buyer (Letter of Credit, Bills for Collection, or Open Account).
- Ensure compliance with Central Bank of Nigeria (CBN) export guidelines.
6. Pre-shipment Inspection
- Conduct quality checks (e.g., PIA, SON, NAQS, NAFDAC) where required
- Ensure conformity to the buyer's specification
7. Customs Clearance
- Submit documents through the B'odogwu platform.
- Risk profiling (green, yellow, red lane)
8. Shipment & Logistics
- Goods loaded at port (Apapa, Tin Can, Lekki, Onne, Seme, etc.).
- The carrier issues the Bill of Lading/Air Waybill/Road Waybill
9. Post-Export Processes
- Repatriation of export proceeds via CBN-approved banks.
- 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
- Non-commercial exports require form NCX instead of form NXP
- 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.
Cashew-Specific Notes
- Moisture content must not exceed 9% for raw cashew nuts
- Outturn grade (KOR - Kilogram Outturn Ratio) is a key quality metric buyers will require - typically 48 KOR minimum for premium grades
- EU and US buyers increasingly require food safety certifications (HACCP, ISO 22000) for processed cashew
- Aflatoxin testing may be required by destination country - factor into pre-shipment timeline
Document Checklist
- NEPC Export Certificate
- Form NXP
- Certificate of Origin
- Proforma / Commercial Invoice
- Packing List
- Bill of Lading / Airway Bill / Road Waybill
- Product Certifications (SON, NAFDAC, Quarantine, etc.)
Fees & Charges
- Company registration fee.
- NEPC registration fee.
- Bank account opening fee.
- Form NXP/NCX fee
- NESS levy
- Regulatory fees
- Port charges, inspection fees, and shipping line charges.
Nigerian Export Promotion Council
Plot 424, Aguiyi Ironsi Street, Maitama, Abuja, NigeriaP. M. B. 133 Garki, Abuja+234 705 162 1328
Disclaimer: Export procedures vary depending on product category; confirm requirements with relevant agencies