Powerful Guide to Import and Export Procedures in Nigeria
Introduction
Nigeria, Africa’s largest economy by GDP, offers vast opportunities for international trade. With a growing population and increasing demand for foreign goods and services, it has become a hub for both importers and exporters. However, navigating the import and export procedures in Nigeria can be daunting for both new and experienced traders. This article provides a comprehensive and human-friendly guide to the procedures, legal frameworks, and practical tips for seamless trading across borders in Nigeria.
Whether you’re a business looking to bring goods into the country or planning to tap into international markets, understanding the import and export procedures in Nigeria is vital. This article will break down the process step by step, highlight key regulatory bodies, list essential documents, and provide helpful legal insight.
Legal and Regulatory Framework
Nigeria’s trade is governed by a blend of local laws and international agreements. The major laws and institutions that regulate import and export procedures in Nigeria include:
Customs and Excise Management Act (CEMA)
Nigeria Customs Service (NCS)
Central Bank of Nigeria (CBN)
Standards Organization of Nigeria (SON)
National Agency for Food and Drug Administration and Control (NAFDAC)
Federal Ministry of Industry, Trade and Investment
These institutions ensure that goods imported or exported comply with national standards, tax regulations, and international obligations.
Import Procedures in Nigeria
Importing into Nigeria requires adherence to several procedures. Below is a detailed explanation of the import procedures in Nigeria.
Step 1: Registration with the Corporate Affairs Commission (CAC)
Before any business can engage in international trade, it must be duly registered with the Corporate Affairs Commission (CAC). A Registered Company Name or Business Name is necessary to open a corporate bank account, apply for licenses, and process other documents related to trade.
Step 2: Obtain Tax Identification Number (TIN)
A Tax Identification Number (TIN) is required for all transactions with government agencies including the Nigeria Customs Service. It is issued by the Federal Inland Revenue Service (FIRS).
Step 3: Registration with Nigeria Customs Service
To import goods into Nigeria, you must register with the Nigeria Customs Service (NCS) on the Trade Portal (https://app.trade.gov.ng/) using your TIN and CAC documents. This grants you access to the Single Window Trade Portal for processing Form M, SONCAP, and PAAR.
Step 4: Opening Form M
A Form M is the initial import permit required by the CBN and NCS to control imports into Nigeria. This form is initiated electronically via an Authorized Dealer Bank (ADB). Key requirements include:
Proforma Invoice
Insurance Certificate
Product Certificate (if applicable)
Regulatory Certificates (e.g., SONCAP, NAFDAC)
Step 5: Obtain SONCAP or NAFDAC Approval (if required)
Depending on the nature of goods, Standard Organization of Nigeria Conformity Assessment Programme (SONCAP) or NAFDAC certification may be required.
SONCAP: Applies to electronics, vehicles, machinery, etc.
NAFDAC: Applies to consumables like food, drugs, cosmetics, etc.
Step 6: Obtain Pre-Arrival Assessment Report (PAAR)
The PAAR is a customs clearance document issued by the Nigeria Customs Service based on Form M. It provides detailed information for customs duty calculation and is required before the goods arrive at Nigerian ports.
Step 7: Shipping and Clearance
Once the goods are shipped:
The Bill of Lading/Air Waybill and other shipping documents are forwarded to the consignee.
The goods arrive at the port and a Customs Agent processes the clearance through the ASYCUDA system.
Duties and taxes are paid.
Goods are inspected and released for delivery.
Export Procedures in Nigeria
Exporting from Nigeria requires a slightly different approach but follows a structured pattern. Here’s a breakdown of export procedures in Nigeria:
Step 1: Registration with NEPC
Exporters must register with the Nigerian Export Promotion Council (NEPC) to obtain a Registered Exporter Certificate (REC).
Step 2: Obtain TIN and Register with Customs
As with imports, a TIN and registration on the Trade Portal with the NCS are required to begin exportation.
Step 3: Product Certification and Quality Assurance
Products must meet both local and international standards. The following certifications may be required depending on the product:
SON for manufactured goods.
NAQS (Nigeria Agricultural Quarantine Service) for agricultural exports.
NAFDAC for consumables.
Step 4: Negotiate Sales Contract
Ensure there is a valid contract with the foreign buyer detailing the terms (Incoterms), price, delivery timeline, and payment method (e.g., Letter of Credit, Advance Payment, Open Account, etc.)
Step 5: Process the Nigerian Export Proceeds (NXP) Form
The NXP Form is mandatory for every export transaction and is completed online through the Authorized Dealer Bank (ADB) and the Single Window Portal. It provides details about the shipment and value of goods.
Step 6: Obtain Phytosanitary Certificate (for agro-exports)
This certificate is issued by the NAQS for agricultural commodities to ensure they are pest and disease-free.
Step 7: Shipping and Documentation
Required documents for export include:
Commercial Invoice
Packing List
Bill of Lading
Certificate of Origin (from Chamber of Commerce)
NXP Form
Export License (if applicable)
The shipping process is handled through freight forwarders, and goods are cleared at the port by Customs after inspection.
Common Challenges in Import and Export Procedures in Nigeria
Despite efforts to simplify the process, several challenges persist:
Corruption and Bureaucracy: Unofficial payments and lengthy approvals slow down the process.
Infrastructure Deficit: Poor roads and congested ports affect the speed and efficiency of shipments.
Foreign Exchange Volatility: Affects pricing and sourcing of goods.
Regulatory Overlap: Multiple agencies requesting similar documentation.
Case Law Insight: Import and Export Disputes
West African Shipping Agency (Nig.) Ltd. v. Kalla (1978)
In this case, a dispute arose due to the failure of the consignee to receive imported goods. The court ruled in favor of the importer, emphasizing the need for clear documentation and adherence to contractual terms.
Adeyemi v. Federal Board of Inland Revenue (1966)
The Supreme Court emphasized the necessity for businesses engaging in international trade to comply strictly with customs and tax regulations. Ignorance of procedures was not accepted as a defense.
These cases illustrate the importance of thorough legal compliance in import and export procedures in Nigeria.
Tips for Smooth Import and Export Operations
Work with certified customs agents and freight forwarders.
Always ensure your documents are complete and accurate.
Maintain good relationships with your banks and regulatory agencies.
Stay updated on government policies affecting foreign trade.
Use digital platforms like the Nigeria Trade Hub to monitor the progress of shipments.
Role of CHAMAN Law Firm
At CHAMAN Law Firm, we provide legal advisory and regulatory compliance services to businesses engaged in international trade. Whether you need help with import licensing, dispute resolution, or export documentation, we’ve got your back.
👉 Visit CHAMAN Law Firm for more information or to schedule a consultation.
Conclusion
Understanding the import and export procedures in Nigeria is not just a legal formality—it’s essential for the success of your business. With the right knowledge, proper documentation, and legal support, you can avoid costly mistakes and thrive in international trade.
From registration with CAC to obtaining Form M or NXP, working with the right agencies and fulfilling compliance requirements, the process may seem complex but is very navigable with the right guidance.
If you’re ready to expand your business through international trade, ensure you comply with the procedures outlined in this guide. And remember, CHAMAN Law Firm is always ready to help you navigate the terrain safely and successfully.
Contact Us
For Import and Export Procedure in Nigeria, contact Chaman Law Firm today. Our offices are conveniently located in Lagos, FCT Abuja, Ogun State, and the UK. We are readily available to assist you with your legal needs. Whether you require consultation, representation, or ongoing legal support, Chaman Law Firm is your trusted partner in navigating Import and Export Procedure in Nigeria.
Call us at 08065553671 or email us at info@chamanlawfirm.com to schedule a consultation.
Chaman Law Firm: Your Trusted Legal Partner in Import and Export Procedure
By choosing Chaman Law Firm, you are selecting a team of dedicated professionals committed to providing exceptional legal services tailored to your unique needs. Let us be your advocate and guide in the complexity of import and export procedure, ensuring your interests are protected and your goals are achieved.