Facts as of 1 November 2026. Nil Ocean is preparing a China–Nigeria service and has not yet opened this lane; ask your coordinator before booking. Nigerian procedures change often, so confirm every requirement with the official sources on this page.

Key facts

What is Form M and when do you need it?

Form M is the mandatory declaration of intent to import into Nigeria, and it must be opened through an authorised dealer bank before the goods are shipped from origin.

It is required for imports regardless of value and is also the basis for accessing foreign exchange through the banking system. The proforma invoice, the supplier's details and the HS codes on the Form M must match the final commercial invoice; changes after the fact need an amendment through the bank. Shipping before the Form M is approved is one of the most expensive mistakes an importer can make, because the cargo cannot be cleared normally.

What is a PAAR?

The Pre-Arrival Assessment Report (PAAR) is the document Nigeria Customs issues after reviewing the Form M and shipping documents, and it is used to lodge the customs declaration and assess duty.

The PAAR is now processed on the Nigeria Customs Service's B'Odogwu platform. Its integration with SON in July 2025 disrupted Form M, PAAR and declaration flows for several weeks before they were restored (Nairametrics). Submit the final documents early so the PAAR is ready before the vessel arrives.

Which goods need SONCAP or NAFDAC approval?

Products regulated by the Standards Organisation of Nigeria need a SONCAP Product Certificate and a SONCAP Certificate for each shipment, issued through SON-accredited bodies, while food, drugs, cosmetics, medical devices and chemicals need NAFDAC permits or registration.

Start these steps during production, not after loading: a missing SONCAP certificate or NAFDAC permit can mean inspection, penalties and long storage. Use the HS code to check which programme applies, and keep certificate numbers in your case file.

How are duties and taxes calculated?

Duty is set by the ECOWAS Common External Tariff according to the HS code, in bands of 0%, 5%, 10%, 20% and 35%, and VAT of 7.5% is charged on top, together with other levies.

Some products carry additional import adjustment taxes or excise, and rates change with Nigerian fiscal policy. Duty is assessed on the customs value at the official exchange rate, so confirm the rate for your HS code with a licensed customs agent or the Nigeria Customs Service before you price your goods.

What problems do Nigerian importers report most often?

Unexpected charges, demurrage and cargo damage top the complaints received by the Nigerian Shippers' Council, so a written, itemised cost sheet and early documents matter more here than almost anywhere.

In the Council's complaints data for April to December 2025, “arbitrary charges” was the largest category at 13.3% of complaints, followed by damage and claims (12.6%), demurrage (11.2%), missing cargo (9.8%) and deposits and refunds (5.6%) (Nigerian Shippers' Council). Many carriers also require a container deposit at destination, which ties up the importer's cash until the empty is returned. On a Nil Ocean case, every charge, deposit and refund is tracked with its owner and status, and new charges need your approval.

How would Nil Ocean handle a shipment to Nigeria?

Once the lane opens, a Nigeria case will follow one visible checklist: Form M approved → SONCAP or NAFDAC steps → booking and loading → PAAR issued → arrival in Lagos → declaration and duty payment → release → delivery and empty return. Until then, ask your coordinator whether we can handle a specific shipment and check the lane status board.