Frequently Asked Questions
What is a Form M?
Importer intending to import into Nigeria shall process Form ‘M’ through any Authorized dealer bank in Nigeria irrespective of the value and whether or not payment is involved.
Form M is mandatory for importation
What is PAAR?
Pre Arrival Assessment Report, It is the responsibility of the importers to apply for the PAAR through the bank; the final PAAR document will be issued by the Nigerian customs
What does SONCAP stand for?
Standards Organization of Nigeria Conformity Assessment Program.
What is the objective of SONCAP?
The SONCAP is a product conformity scheme whose objective is to help ensure that products exported to Nigeria meet minimum safety requirements. This will help ensure that Nigerian consumers are not exposed to potentially unsafe and sub-standard goods
Every importer is expected to provide a product certificate, after which a SONCAP Certificate will be processed from SON.
What does NAFDAC stand for?
National Agency for Food and Drug Administration and Control
What is the objective of NAFDAC?
Nafdac regulates and controls quality standards for Foods, Drugs, Cosmetics, Medical Devices, Chemicals, Detergents and packaged water imported or manufactured locally.
What does NESREA stand for?
The National Environmental Standards and Regulations Enforcement Agency
What is the objective of NESREA?
They are responsible for enforcing all environmental laws, policies, guidelines, standards and regulations in Nigeria
Importers are required to present NESREA certificate for the importation of all used items into Nigeria, This can be obtained at NEREA office
How is Duty Calculated in Nigeria?
Base Duty = Duty on CIF Value
7% Surcharge = 7% of Base Duty
0.5% TLS ( Ecowas Levy ) = 0.5% of CIF Value
1% CISS ( Inspection Fee ) = 1.0% of FOB Price
5% VAT = 5% of ( CIF + Duty + Surcharge + TLS + CISS )
C = Cost (FOB Value)
I = Insurance
F = Freight
Documents Required for Importation
Mawb & or original Bill of Lading – stamped & endorsed.
- Copy of the bank authorised Form M
- Copy of PAAR
- Proforma/Final Invoice
- C-16 ( Combined Certificate of Value & Origin )
- Packing List
- Nafdac Permit for hazardous goods
- Soncap Cetificates where required
- Insurance Certificate
- Fumigation Certificate ( if wooden crates / pallets used for shipping goods )
Import Prohibition List
We can refer to this link for this https://www.customs.gov.ng/ProhibitionList/import.php