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Trade · Nigeria

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.

6
steps
5
agencies involved
Who you will deal with
Nigeria Customs Service (NCS)NAFDAC and/or SONAuthorised Dealer Bank → NCSSON / accredited firmNCS (Nigeria Single Window)
The steps
  1. 1Confirm 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. 2Obtain 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. 3Open 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. 4Obtain 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. 5Apply 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. 6Pay 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)

Primary source: https://pavestoneslegal.com/the-regulatory-procedure-for-importation-of-goods-into-nigeria/ · confidence: high

Also in trade
Export goods from NigeriaImport a vehicle into NigeriaSet up an enterprise in a Free Trade Zone (NEPZA)

The numbers behind the decision

Knowing the process is half of it. ONYX also tracks the operating environment you are entering — daily grid generation, official FX, state-level input prices and inflation, and sector output — each figure source-linked and dated.

ONYX publishes what the responsible agencies publish, with a link to each source. Requirements, fees and timelines change, and an officer's reading of a rule can differ from the published text. Verify against the linked source before you commit money — this is reference information, not legal advice.

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