Exporting to Nigeria from the UK and Ireland: 2026 guide

In short: before you ship, check that your product is not on Nigeria's import prohibition list, make sure your Nigerian buyer has completed their side (importer registration, Form M, and the pre-arrival assessment), confirm whether your product needs a SON or NAFDAC certificate, and complete your own export declaration in the UK or Ireland.

1. Check the product is allowed in

Start with the product's HS (tariff) code. It decides the duty rate, which Nigerian agencies are involved, and whether the goods are restricted.

Nigeria reviewed its trade rules in 2026. The Nigeria Customs Service announced on 29 July 2026 that it had approved a revised Import Prohibition List, a revised Import Adjustment Tax list and National List (used to apply the ECOWAS Common External Tariff), a revised Export Prohibition List, and a green tax surcharge on motor vehicles with engines of 2000cc and above.

A Nigerian law firm's summary of the measures, published in May 2026, reported that from 1 April 2026 imports from outside ECOWAS in 17 categories are prohibited. Reported categories include poultry and livestock products, refined vegetable oils, sugar, cocoa products, processed tomato products, medicaments, certain fertilisers, bagged cement, selected steel products, soaps and detergents, sweetened beverages and ballpoint pens. It also reported a 90-day transition for transactions supported by valid Form M documentation and irrevocable commitments made before 1 April 2026, which by our reading has now ended.

We have not seen the official list itself. Always check your HS code against the current list on the Nigeria Customs Service website before you agree a sale.

2. What your Nigerian buyer must do

Under Nigeria's official import procedure, the importer carries most of the compliance work. In order, the steps are:

Register as an importer. First-time importers need a registered company (Corporate Affairs Commission) and a tax identification number, and register on the relevant Nigerian platforms.
Apply for any licences and certificates the product needs, through Nigeria's National Single Window.
Obtain a Form M through an authorised dealer bank, on the B'Odogwu platform.
Obtain a Pre-Arrival Assessment Report (PAAR) from the Nigeria Customs Service, also on B'Odogwu.
Clear the goods by submitting the customs declaration and paying duties, VAT and levies. A licensed customs agent is required.
Inspection and release. The goods may be examined or scanned before a release order is issued.

As an exporter, ask your buyer for their Form M details before you ship, and keep a copy. Shipping before the buyer has completed their side is a common cause of delay and extra cost.

One warning from Nigeria Customs itself: in July 2025 it said that claims that importers must pay a fee to move a Form M from the old NICIS II system to B'Odogwu are false, and that it has never authorised such a fee. Tell your buyer not to pay anyone who asks for one.

3. Standards and certificates

Nigeria's standards are set by two agencies, and their requirements are mandatory.

SON (Standards Organisation of Nigeria) runs SONCAP, the conformity programme for imported goods, which checks that imports meet the applicable Nigerian Industrial Standards or approved equivalents.
NAFDAC regulates food, drugs, cosmetics, chemicals, detergents, medical devices and packaged water. These products must be registered or certified before import.

Products made to UK or EU standards still have to go through Nigeria's own conformity or registration process. Ask the buyer's agent which certificate your product needs, and confirm it with SON or NAFDAC directly. The online documentation can lag behind recent changes.

4. Duties and taxes

Nigeria applies the ECOWAS Common External Tariff, which has five bands: 0% (essential social goods), 5% (goods of primary necessity, raw materials and capital goods), 10% (intermediate goods and inputs), 20% (finished consumer goods) and 35% (specific goods for economic development). Nigeria then applies its own Import Adjustment Tax and National List on top, which is why the HS code matters so much.

Nigeria's official import procedure page also lists VAT at 7.5% (where applicable) and a CISS levy of 1% of the goods' CIF value, plus regulatory fees. Confirm the current rates for your code with a licensed customs agent before you quote a landed price.

The UK government also publishes a service on international trade barriers, where UK exporters can check or report problems in a market. It has, for example, recorded a barrier on UK solar equipment exports to Nigeria that was resolved in January 2024.

5. Your side: the export from the UK

Following the UK government's step-by-step guidance for exporting goods:

Check the rules for your goods, including any licences or certificates, and the duties and restrictions in the destination.
Get an EORI number starting with GB, and check whether you need to register for VAT.
Confirm that your buyer can import the goods.
Decide who will make the customs declarations and arrange transport. You can do it yourself or use a freight forwarder or customs broker.
Find the correct commodity code.
Prepare the invoice and any licences or certificates, which must travel with the goods. Get proof of origin if the destination offers a reduced duty rate. Check whether the sale can be zero-rated for VAT.
Make the export customs declaration and clear the goods through UK customs.
Keep invoices and customs records.

5b. Your side: the export from Ireland

Revenue, the Irish tax and customs authority, sets out the process for goods leaving the EU:

Register for customs and obtain an EORI number.
Decide whether you or an agent will submit your electronic customs declarations to Revenue.
Prepare the export declaration in Revenue's Automated Export System (AES).
Have your supporting documents ready if requested: commercial invoice, bill of lading or airway bill, packing list, and any health certificates or licences.

Check Revenue's current guidance on VAT treatment of exports for your sale. We have not covered that here.

Documents checklist

Commercial invoice and packing list
Bill of lading, airway bill or road waybill
The buyer's Form M and PAAR
Combined Certificate of Value and Origin (CCVO) where required
Product certificate, phytosanitary certificate or chemical analysis report, depending on the product
SONCAP, NAFDAC or other permits where required
Marine insurance certificate
Your own export declaration and EORI details

Before you commit: check who you are dealing with

Most losses in this trade come from the other party, not the paperwork. Before you ship or release goods, confirm that your buyer is a real, registered business, that its details match, and that any agent you are asked to use is genuine. On ExporterIQ you can look up companies, see which markets import your product, and find freight forwarders and customs brokers for this route.

Sources

Everything above comes from the sources below, read on 10 October 2026. Rules change, so always check the current version.

This guide is general information, not legal or customs advice. Confirm the requirements for your goods with the authorities named above or a licensed customs agent.

Written by Andre B, ExporterIQ.

Exporting from the UK and Ireland to Nigeria: documents, duties and restrictions