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Import goods into Nigeria

End-to-end regulatory procedure to import commercial goods into Nigeria: prohibition check → agency permits → e-Form M → SONCAP → PAAR → duty & clearance.

Procedure
6steps
Coordination
5agencies
Category
Trade & mobilityTrade
Task links

Go to the exact next page

Application, requirements, forms, fees, and tracking are labelled separately.

Routing map

Who you will deal with

Nigeria Customs Service (NCS)NAFDAC and/or SONAuthorised Dealer Bank → NCSSON / accredited firmNCS (Nigeria Single Window)
Procedure

The steps, in order

Each route below is scoped to the step it can actually complete.

  1. 01

    Confirm goods are importable

    Agency
    Nigeria Customs Service (NCS)
    What is required
    Check the NCS Import Prohibition List; confirm goods are not banned or restricted.
    Documents
    None
    Typical timeline
    Immediate
  2. 02

    Obtain product regulatory permit(s)

    Agency
    NAFDAC and/or SON
    What is required
    For food/drugs/cosmetics/chemicals: obtain NAFDAC permit/registration. For SON-regulated products (electronics, machinery, many consumer goods): prepare for SONCAP certification.
    Documents
    NAFDAC permit; product certificate
    Typical timeline
    Weeks (product-dependent)
  3. 03

    Open e-Form M via Authorised Dealer Bank

    Agency
    Authorised Dealer Bank → NCS
    What is required
    Open and submit an electronic Form M through your bank; bank validates and forwards to NCS. Form M validity: 6 months (12 months for plant & machinery).
    Documents
    Proforma invoice; insurance certificate; product certificate; relevant permits
    Typical timeline
    Validity 6 months (12 for machinery)
  4. 04

    Obtain SONCAP Certificate (SON-regulated goods)

    Agency
    SON / accredited firm
    What is required
    Exporter contacts an accredited firm with the Form M to obtain the SONCAP certificate; importer activates it.
    Documents
    Form M; final invoice; Bill of Lading/Airway Bill; packing list
    Typical timeline
    Days–weeks
  5. 05

    Apply for PAAR

    Agency
    NCS (Nigeria Single Window)
    What is required
    Apply for the Pre-Arrival Assessment Report on the Nigeria Single Window; PAAR is issued to enable clearance.
    Documents
    Activated SONCAP; Form M; shipping documents
    Typical timeline
    Days
  6. 06

    Pay duty & levies and clear goods

    Agency
    Nigeria Customs Service (NCS)
    What is required
    Compute and pay import duty + levies + VAT (see cost components); clear cargo at the port of discharge.
    Documents
    PAAR; final invoice; Certificate of Origin; transport docs; packing list
    Typical timeline
    Days (subject to inspection)
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