Importing goods into Nigeria can be profitable, but the process involves more than finding a supplier and paying for products. You need to understand the product requirements, shipping method, customs procedures, documentation, duties and final delivery before placing an order.
The Nigeria Customs Service currently handles import procedures through its electronic customs systems, with processes covering trader registration, Form M, customs declarations, assessment and cargo release. (Nigeria Customs Service)
Start by Choosing What to Import
Before contacting a supplier, determine exactly what product you want to bring into Nigeria.
Consider:
- Product demand
- Purchase price
- Shipping cost
- Customs duty and taxes
- Local transportation
- Expected selling price
- Product quality
- Import restrictions
- Required regulatory approvals
Do not assume that a product with a cheap supplier price will automatically produce a good profit. What matters is the landed cost after transportation, duties, taxes and other expenses.
You should also check whether the product is prohibited or subject to special regulatory requirements before paying the supplier.
Find and Verify Your Supplier
Once you know what you want to import, find a supplier in your chosen country.
Common sourcing markets for Nigerian importers include China, the United Kingdom, the United Arab Emirates, India and the United States.
Before making a large payment, verify:
- Supplier identity
- Business registration where available
- Product specifications
- Minimum order quantity
- Product price
- Packaging
- Production time
- Shipping terms
- Payment terms
- Previous trading history
Request a proforma invoice showing the products, quantities, prices and other relevant commercial details.
The proforma invoice is important because it forms part of the documentation used during the import process. Nigeria Customs identifies obtaining the seller’s proforma invoice as an early step before shipment. (Nigeria Customs Service)
Check the HS Code and Import Requirements
One of the most important steps is identifying the correct HS code for your goods.
The HS code is used to classify products for customs purposes. The classification can affect the applicable duty rate and whether additional requirements apply.
Do not simply use the code supplied by a foreign seller without checking it against the Nigerian tariff and applicable requirements.
Depending on the product, you may also need approvals or certificates from relevant Nigerian agencies.
For example, the Nigeria Customs Service identifies SONCAP requirements for applicable regulated products as part of the pre-shipment process. (Nigeria Customs Service)
Register and Get Your Tax Identification Number
Importers need to be properly registered for customs and trade procedures.
The Nigeria Customs Service’s current guidance identifies the Tax Identification Number as a key registration element for customs processes, including the Nigeria Single Window Trade Portal, Form M, PAAR and customs declarations. (Nigeria Customs Service)
If you are operating a business, make sure your tax and business registration information is properly arranged before beginning regular commercial imports.
Arrange Form M
Form M is an important part of Nigeria’s import process.
The Nigeria Customs Service describes Form M registration as a mandatory process for importing goods into Nigeria and says it is processed through an Authorised Dealer Bank. (Nigeria Customs Service)
The information used should correspond with your commercial documents and the actual goods being imported.
Errors or inconsistencies between the documents can create problems later during customs processing.
Choose Between Sea and Air Freight
Your next major decision is how the goods will enter Nigeria.
Ocean Freight
Sea freight is generally suitable for larger or heavier shipments where delivery speed is less important.
It can be useful for:
- Furniture
- Machinery
- Building materials
- Vehicles
- Large quantities of clothing
- Wholesale inventory
- Bulky goods
Air Freight
Air freight is generally more appropriate when the shipment is relatively small or time-sensitive.
It can be useful for:
- Samples
- Small electronics
- Fashion products
- Spare parts
- Urgent stock
- High-value compact goods
Do not compare only the freight price. Compare the complete landed cost and the time required to get the goods into your hands.
Prepare the Import Documents
The exact documentation depends on the goods and transaction, but common import documents can include:
- Proforma invoice
- Commercial invoice
- Packing list
- Form M
- Bill of Lading for sea freight
- Air Waybill for air freight
- Certificate of origin where applicable
- Relevant permits or certificates
- Customs declaration documents
Nigeria Customs’ import procedure guidance identifies documents such as invoices, packing lists and other supporting documents as part of the pre-shipment process. (Nigeria Customs Service)
Keep the information consistent across the documents, especially the product description, quantity and value.
Calculate Your Landed Cost Before Shipping
This is where many new importers make mistakes.
Your purchase price is only one part of the cost.
A basic landed-cost calculation can include:
Product cost + freight + insurance + customs duty + applicable taxes and levies + port or airport charges + clearance costs + inland transportation + delivery
Nigeria’s customs valuation rules use transaction value as the primary basis for customs value, subject to the applicable rules and adjustments. The valuation framework operates alongside the ECOWAS Common External Tariff and Nigerian customs legislation. (Nigeria Customs Service)
Calculate this before ordering a large quantity. Otherwise, you may discover after the cargo arrives that your total cost is much higher than expected.
Ship the Goods to Nigeria
Once your documentation and arrangements are ready, the supplier can dispatch the goods.
For sea freight, the cargo will travel to a Nigerian seaport.
For air freight, it will arrive through the relevant airport cargo system.
The carrier or shipping line submits the relevant cargo manifest information to customs as part of the import process. (Nigeria Customs Service)
At this stage, keep your shipping documents accessible because they will be needed for clearance.
Complete Customs Declaration and Assessment
After the necessary pre-arrival procedures, the importer or authorised representative submits the customs declaration and supporting documents electronically.
Nigeria Customs describes the Single Goods Declaration as the declaration containing information about the imported goods, including details such as description, value and country of origin. (Nigeria Customs Service)
Customs assessment determines the applicable duties and taxes based on the declared goods, classification and customs valuation rules.
Pay the Applicable Duties and Charges
Once the customs assessment has been completed, the applicable duties and taxes must be paid before the goods can be released, subject to the relevant procedures.
Remember that customs duty is not necessarily your entire import cost.
You may also have expenses involving:
- Terminal handling
- Storage
- Shipping line charges
- Clearance
- Documentation
- Port or airport charges
- Inland transportation
- Delivery
This is why landed-cost planning should happen before you place the order.
Clear and Move the Goods to Their Destination
After the required customs and release procedures have been completed, the cargo can leave the port, airport or other approved location.
At this point, you still need to think about the final leg.
For example, goods arriving at Apapa or Tin Can Island may need transportation to a warehouse in Lagos or another state. Air cargo arriving in Lagos may also need onward delivery to the buyer’s business premises.
The import process therefore does not really end when customs releases the goods. The final transportation stage is part of the overall logistics cost.
How Travo.ng Can Help With Import Logistics
Travo.ng can support the transportation and delivery side of the import process.
For example, after cargo has been cleared and released, an importer may need a vehicle to move goods from a Lagos port to a warehouse, shop or distribution centre. Smaller shipments may require delivery arrangements rather than a full truck.
Travo.ng can support relevant cargo transportation, delivery and vehicle-hire requirements, helping connect the arrival point with the final destination.
Travo.ng is not Nigeria Customs Service, a port authority or a replacement for a licensed customs agent. Customs classification, valuation, duty assessment, declarations and regulatory approvals remain separate responsibilities handled through the appropriate authorities and authorised professionals.
Common Mistakes New Importers Should Avoid
Before starting your first shipment, watch out for these mistakes:
Ordering before calculating landed cost: A cheap supplier price can become expensive after freight, duties and local charges.
Using the wrong HS code: Incorrect classification can affect the duty assessment and compliance requirements.
Ignoring product restrictions: Some goods require specific approvals or may be prohibited.
Using incomplete documents: Missing or inconsistent paperwork can delay clearance.
Paying an unverified supplier: Supplier verification should happen before a significant payment.
Choosing freight based only on price: Delivery time and reliability also affect the real cost of importing.
Forgetting inland delivery: Budget for moving the cargo from the port or airport to its final destination.
A Simple Import Process to Remember
For a first-time importer, the process can be simplified to:
Choose product → Verify supplier → Check HS code and requirements → Get proforma invoice → Arrange registration/Form M → Prepare documents → Ship goods → Complete customs declaration → Pay applicable duties and charges → Clear cargo → Arrange final delivery
The exact requirements can vary depending on the product, origin, value and import arrangement, so check the applicable Nigerian requirements before shipping.
Start With the Numbers, Not the Supplier
Importing successfully is largely about knowing your numbers before committing your money.
Calculate the expected purchase cost, freight, customs-related costs and local delivery expenses. Then compare that total with the price you expect to sell the goods for in Nigeria.
Once the numbers make sense, proper documentation and logistics planning can help reduce avoidable delays.
Nigeria Customs provides current digital trade and customs services through its official platforms, including B’Odogwu, while its customs valuation guidance explains the current framework used to assess imported goods. (Nigeria Customs Service)
