To import into Nigeria you need a Form M, opened through a Nigerian bank before goods ship, a PAAR (Pre-Arrival Assessment Report) issued by Nigeria Customs, and, for regulated goods like electronics, a SONCAP certificate. Import duty runs 5 to 35 percent with 7.5 percent VAT plus levies on the CIF value. Rolats prepares the documents in the UK.
Form M, the starting point
Form M is Nigeria's mandatory electronic import declaration, opened through an Authorised Dealer Bank via the Nigeria Single Window before your goods are shipped. It registers the importer, the goods and their value. No valid Form M means no clean clearance. We guide you, or your consignee, through opening it correctly so the rest follows.
PAAR, the pre-arrival assessment
Once the Form M is approved, the Nigeria Customs Service (NCS) issues a PAAR (Pre-Arrival Assessment Report) before the cargo arrives. The PAAR sets the classification and the duty rate Customs will apply, so getting the HS codes and valuation right at this stage prevents reclassification delays at the port.
SONCAP & NAFDAC for regulated goods
SONCAP, the Standards Organisation of Nigeria Conformity Assessment Programme, applies to regulated products such as electronics, electrical appliances, machinery, building materials, processed foods and chemicals. These require a Product Certificate and then a SONCAP Certificate. Food, drugs and cosmetics also need NAFDAC clearance. We flag which of your items are affected before you ship.
What you will pay: duty, VAT & levies
Charges are calculated on the CIF value (cost plus insurance plus freight). Rates change with the annual finance act, so confirm before you ship.
- Import duty: 5 to 35 percent by product category
- VAT: 7.5 percent, charged on CIF plus duty plus levies
- Levies: 7 percent surcharge on duty, 1 percent CISS on FOB, and 0.5 percent ETLS on CIF
Used personal effects of returning residents may attract concessions but are still inspected, so ask us before you pack.
Documents checklist
A complete Nigeria import file usually includes the following, with regulated-goods certificates added where they apply.
- Form M
- PAAR
- Commercial invoice
- Bill of lading or air waybill
- Packing list
- CCVO (Combined Certificate of Value and Origin)
- SONCAP or NAFDAC where applicable
How Rolats makes it painless
We are HMRC Customs Authorised and EORI registered, ship from our Dagenham depot, and prepare your UK-side documents so cargo clears Lagos (Apapa or Tin Can) or Abuja without avoidable holds. Air to Lagos takes days and sea takes weeks, all on all-in GBP pricing: air at £5.90 per kg plus £20 handling and sea from £70 per bag.