Import & Export Guide: Nigeria
Comprehensive guide to trading with Nigeria. Import procedures, tariffs, customs regulations, and Africa's largest economy logistics.
$102.6B
Total Trade Volume (2024)
7-14 days
Avg. Customs Clearance
5-35%
Import Duty Range
Import Procedures
1. Pre-Shipment Requirements
- Form M (Import Permit): Mandatory for all imports. Apply via Nigeria Single Window for Trade portal or authorized banks. Valid for 6 months.
- Pre-Arrival Assessment Report (PAAR): Obtain from Nigeria Customs Service (NCS) destination inspection agents before shipment.
- SONCAP Certificate: Standards Organisation of Nigeria Conformity Assessment Programme certificate for regulated products.
- Import License: Category-specific licenses (NAFDAC for food/drugs, SON for consumer goods, NBC for beverages).
- Commercial Documents: Invoice with HS code, packing list, certificate of origin, insurance certificate.
2. Customs Clearance Process
- Submit Pre-Arrival Assessment Report (PAAR) application 5 days before vessel arrival
- File Single Goods Declaration (SGD) via Nigeria Customs Integrated System (NCIS II)
- Upload supporting documents: Bill of Lading, Form M, SONCAP, invoice, permits
- NCS assigns risk profile: Green (non-intrusive inspection), Yellow (documentary check), Red (physical examination)
- Physical inspection at port/border if flagged (Apapa, Tin Can Island, MMIA)
- Duty assessment and payment via e-payment platform (Remita, bank transfers)
- Generate Release Note after payment confirmation and final inspection approval
3. Required Documents
- ✓ Bill of Lading / Airway Bill
- ✓ Commercial Invoice
- ✓ Packing List
- ✓ Form M (Import Permit)
- ✓ PAAR (Pre-Arrival Assessment Report)
- ✓ SONCAP Certificate
- ✓ Certificate of Origin
- ✓ Insurance Certificate
- ✓ NAFDAC Permit (food/drugs)
- ✓ Company Registration (CAC)
4. Typical Clearance Timeline
Green Lane (Low Risk): 3-5 days (document-based clearance)
Yellow Lane (Medium Risk): 7-10 days (documentary examination)
Red Lane (High Risk): 10-14 days (full physical inspection + laboratory testing)
Port Congestion Impact: Additional 3-7 days during peak periods (Apapa, Tin Can)
Tariffs & Duties
ECOWAS Common External Tariff (CET)
Nigeria applies a 5-band ECOWAS CET structure:
- 0%: Essential social goods, strategic inputs (pharmaceuticals, medical equipment, certain raw materials)
- 5%: Primary goods, basic raw materials
- 10%: Raw materials, capital goods, semi-processed goods
- 20%: Intermediate goods, industrial inputs
- 35%: Finished consumer goods, final products
Additional Levies & Charges
| Levy Type | Rate | Applied To |
|---|---|---|
| Import VAT | 7.5% | CIF + Duty (exemptions apply) |
| ETLS Levy | 0.5% | CIF value (ECOWAS Trade Liberalization Scheme) |
| CISS Levy | 1% | CIF value (Comprehensive Import Supervision Scheme) |
| Surcharge | 7% / 70% | Specific goods (furniture, tomato paste, vehicles, etc.) |
| Excise Duty | Varies (20-50%) | Alcohol, tobacco, luxury vehicles |
Import Prohibitions & Restrictions
- Absolute Prohibitions: Used vehicles over 15 years, used refrigerators/air conditioners, used tires, textiles via land borders, poultry products, cassava products
- Restricted Items: Rice (70% levy + 20% duty), vehicles (35% duty + 35% levy), sugar, wheat, maize (high protection tariffs)
- ECOWAS Duty-Free: 0% for ECOWAS-origin products with ECOWAS Certificate of Origin (must meet 30% value-added rule)
- AfCFTA Implementation: Progressive liberalization starting 2024 (excluding sensitive products)
Logistics Infrastructure
Major Ports & Gateways
- Apapa Port (Lagos): Nigeria's largest and busiest port. 40M+ tons/year. Containerized cargo, general goods. Chronic congestion (7-21 day dwell time).
- Tin Can Island Port (Lagos): Second largest container port. 25M tons/year. RoRo terminal, vehicles, heavy machinery.
- Lekki Deep Sea Port: New deep-water port (opened 2023). 18-meter draft, 2.5M TEU capacity. Modern automated facilities.
- Onne Port (Rivers State): Oil & gas logistics hub. 10M tons/year. Free trade zone, containers, breakbulk.
- Murtala Muhammed International Airport (Lagos): Main air cargo hub. 180K+ tons/year. Perishables, pharmaceuticals, high-value goods.
Domestic Transport & Costs
| Route | Mode | Transit Time | Est. Cost (20ft) |
|---|---|---|---|
| Apapa → Lagos Mainland | Road Truck | 4-8 hours | $350-500 |
| Apapa → Kano | Road Truck | 3-5 days | $2,500-3,200 |
| Apapa → Port Harcourt | Road Truck | 2-3 days | $1,800-2,400 |
| Lagos → Abuja | Road Truck | 10-14 hours | $1,400-1,800 |
| Tin Can → Calabar | Coastal Shipping | 3-4 days | $800-1,200 |
Infrastructure Challenges & Solutions
- Port Congestion: Apapa/Tin Can gridlock. Solution: Use Lekki Deep Sea Port, Onne Port, or bonded terminals.
- Road Conditions: Deteriorated highways. Lagos-Ibadan expressway rehabilitation ongoing.
- Security: Interstate transport risks. Use tracked convoys, avoid nighttime transit.
- Alternative Routes: Coastal shipping Lagos → Port Harcourt → Calabar reduces road dependency.
Regulatory Authorities
- Nigeria Customs Service (NCS): Import/export control, duty collection, border management.→ customs.gov.ng
- Standards Organisation of Nigeria (SON): SONCAP administration, product certification, quality standards.→ son.gov.ng
- National Agency for Food & Drug Administration (NAFDAC): Food, drug, cosmetics regulation and import permits.→ nafdac.gov.ng
- Nigerian Ports Authority (NPA): Port operations, harbor management, maritime services.→ nigerianports.gov.ng
- Nigerian Shippers Council (NSC): Freight rate regulation, shipper protection, port monitoring.
- Federal Ministry of Industry, Trade and Investment: Trade policy, Form M administration, ECOWAS/AfCFTA coordination.
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