Nigeria import and export guide

• Customs authority: the Nigeria Customs Service (NCS).
• Customs systems: B'Odogwu, the NCS trade management system, with the Pre-Arrival Assessment Report (PAAR) and a Single Window Portal for documents.
• Inspection: Nigeria inspects goods on arrival (destination inspection).
• Import duty: the ECOWAS Common External Tariff, with higher rates on many protected goods.
• VAT: 7.5%.
• Main ports: Apapa and Tin Can in Lagos, Onne, Port Harcourt, Calabar and Warri.
• Export registration: the Nigerian Export Promotion Council (NEPC).
• Trade agreements: ECOWAS and AfCFTA (ratified by Nigeria in December 2020).

Before the first import

• Register the company with the Corporate Affairs Commission and get a Tax Identification Number.
• Choose an authorised dealer bank. The bank submits your Form M, the import declaration, to Customs.

Steps

1. Submit Form M through your bank, with the proforma invoice, the insurance certificate and any permits or certificates the goods need.
2. Customs registers the Form M. After shipment, the bank sends the final invoice, the transport document and the packing list, and Customs generates the PAAR (Pre-Arrival Assessment Report).
3. Goods arrive and are inspected at the port. Nigeria has moved from pre-shipment inspection to destination inspection.
4. Duty is assessed and paid online, in naira, and the goods are released.

Goods regulated by the Standards Organisation of Nigeria need a SONCAP certificate for clearance. All imported goods must be insured with a locally registered Nigerian insurer.

Documents usually needed for clearance: bill of lading, commercial invoice, packing list, Form M, PAAR, Single Goods Declaration, and any product certificate.

B'Odogwu and Form M. Customs is moving its trade documents to the B'Odogwu system. The NCS says migrating an old Form M is free, and that it has not approved any fee for it. Ignore anyone who asks you to pay for a migration, and report it to the NCS.

Delays. The US Commercial Service reports clearance delays from port congestion, weak infrastructure and underused scanners. The Nigeria Customs Service Act 2023 aims at 48-hour cargo clearance and an Authorised Economic Operator programme for compliant traders.

Duties are charged on the CIF value, in naira. They are either a percentage of value or a fixed amount, depending on the product.

• ECOWAS Common External Tariff. Nigeria has applied the ECOWAS tariff since 2015 and moved to the newest edition in April 2022. The regional bands are 0%, 5%, 10%, 20% and 35%.
• Higher effective rates on protected goods. More than 80 tariff lines carry an effective duty of 50% or more, including wheat (85%), sugar (75%), rice (70%), salt (70%) and cement (55%). Alcohol is charged 75 to 95% and tobacco 95%.
• Vehicles. Used vehicles pay 20% duty plus a 15% National Automotive Council levy. New vehicles pay 20% duty plus a 20% levy.
• VAT. The VAT rate is 7.5% and stays at that rate under the 2025 tax reforms, which took effect on 1 January 2026.
• 4% charge on the FOB value. Under Section 18 of the Nigeria Customs Service Act 2023, Customs charges 4% of the free-on-board (FOB) value of imports, replacing the old 1% CISS fee. It was introduced in February 2025, suspended after complaints, and collection began again on 4 August 2025. It has changed before, so check the current status with Customs before you ship.
• Refunds. Duty on abandoned, re-exported, damaged or destroyed goods can be claimed within 90 days of the goods leaving Customs custody.

The assessed amount can change between the preview and payment, so agree with your clearing agent who bears any difference.

Step by step

1. Register as an exporter with the Nigerian Export Promotion Council (NEPC) through its e-registration page and get the exporter's certificate.
2. Sign the export contract with the buyer.
3. Get the quality certificates your goods need (see the table below).
4. Prepare the commercial documents: proforma invoice, commercial invoice and packing list.
5. Process the Nigeria Export Proceed (NXP) form through your commercial bank.. It records the export.
6. Arrange the transport document (bill of lading, air waybill or road transport bill) and, if the buyer's agreement needs it, a certificate of origin.

Who issues what

Absolutely prohibited imports (Nigeria Customs Service): counterfeit and pirated goods, second-hand clothing, indecent or obscene material, nuclear and toxic waste, spirits above 48.5% alcohol by volume (with listed exceptions), air pistols, and certain weapons and ammunition.

Other import restrictions. Nigeria has also restricted a wide list of goods, including some frozen poultry, pork, beef, bird's eggs (other than hatching eggs), bagged cement, used vehicles older than 15 years, used refrigerators and freezers, and a number of retail-pack foods and household goods. Dairy and sugar imports through the official foreign exchange window have been limited to approved companies. The list has changed several times, so ask the Nigeria Customs Service for the current position before you buy or ship.

Exports. Agricultural goods, processed food, animals and chemicals need the certificates listed in the export section.

Nigeria's main seaports are:

• Apapa (Lagos): the oldest and largest port, handling over half of Nigeria's sea trade, including containers, cereals and perishables.
• Tin Can Island (Lagos): containers, dry and liquid bulk, vehicles and a major grain terminal.
• Onne: a free zone serving the oil and gas sector, handling bulk cargo, containers, steel and fertiliser.
• Port Harcourt: a transhipment hub for Niger and Chad, handling frozen fish, rice, cement and steel pipes.
• Calabar: general cargo, containers, bagged cement, grains and seafood.
• Warri: vehicles, containers and general cargo.

• ECOWAS: Nigeria applies the ECOWAS Common External Tariff to imports from outside the region.
• AfCFTA: Nigeria ratified the African Continental Free Trade Area agreement in December 2020.
• United States: Nigeria has a trade and investment framework agreement with the US (2000) and has been an AGOA beneficiary. Current AGOA status needs checking.
• WTO: Nigeria is a member and ratified the Trade Facilitation Agreement in 2017.

• Payment demands. Customs has warned that it approved no fee for Form M migration. Pay duty only through the official online payment system and keep the receipts.
• Cost changes at payment. Clearing agents report that the assessed duty can rise between the preview and the final payment, so agree a ceiling in advance.
• Port delays. Congestion and inspection at arrival can hold goods for days, which is costly for perishables. Agree in the contract who pays storage and demurrage.
• Fake documents. Forged bills of lading, certificates and invoices are common in West Africa trade. Verify a certificate with the issuing body, and check the company before you pay.