Guide: Full List of Required Documents for Importing Items to Nigeria

If you’re thinking of importing goods into Nigeria—whether you’re bringing in raw materials to manufacture or simply bringing in finished products to sell—you’ll need to navigate a complex maze of documentation and processes. But don’t worry, you’re not alone in this journey. Thousands of businesses import items into Nigeria everyday. In this article, we will walk you through the key documents required to import goods into Nigeria, helping you understand what’s needed, why it’s required, and at what stage of the process each document comes into play. 

1. Proforma Invoice

Before your goods even leave the warehouse, one of the first documents you’ll need is the Proforma Invoice. This is essentially a quotation from the exporter to the importer. It lists all the goods, their specifications, and pricing, and gives a rough estimate of what the total cost will be for the goods. It’s your first handshake with the supplier, and it helps you lay the groundwork for the entire transaction. The Proforma Invoice is essential for two main reasons:

• It allows your bank to open the Form M (more on that later).
• It helps to clarify all pricing, including shipping and insurance, so you know exactly what you’re getting.

How to Obtain: The proforma invoice is typically provided by the exporter or supplier. You should request it from your supplier once you’ve agreed on the products and their specifications.

When to present it: This document comes into play early in the process—during negotiations and before your bank can help you open Form M, which you’ll need to proceed with the import.

2. Combined Certificate of Value and Origin (CCVO)

Next up is the Combined Certificate of Value and Origin (CCVO). This document serves two purposes: it verifies the value of the goods and proves their origin. This is critical because the Nigerian government uses this information to assess the import duties and taxes that will be applied to your goods. By providing accurate information on the value of your products and where they come from, you help the authorities correctly calculate the cost of bringing your goods into Nigeria. It also helps ensure that you comply with any trade agreements Nigeria has with the exporting country, as some countries enjoy reduced tariffs.

How to Obtain: The CCVO is usually issued by the exporter or their agent in the country of origin. You should request it when finalizing the purchase of goods.

When to present it: This document is presented during the customs clearance stage. After your goods arrive in Nigeria, you will submit the CCVO to customs to assist in clearing your goods.

3. Commercial Invoice

While the Proforma Invoice is the initial estimate, the Commercial Invoice is the real deal. This invoice lists the final price of your goods, quantity, and any applicable discounts, taxes, and delivery charges. It’s the final price tag, and it’s what Nigerian Customs will use to assess the value of your shipment for import duties and taxes. This is one of the most important documents because it officially establishes the value of your goods and acts as the basis for your duty payments.

How to Obtain: The commercial invoice will be issued by the exporter after the goods are ready for shipment. It is often sent to you electronically or in hard copy by the supplier.

When to present it: The Commercial Invoice is presented when your goods arrive in Nigeria and during the customs clearance process. You will submit this document along with your other customs documentation.

4. Bill of Lading / Airway Bill

If you’re shipping goods by sea, the Bill of Lading is a must-have document. It serves as a receipt for the goods being shipped and as a contract between you (the importer) and the carrier (the shipping company). It also gives you ownership rights over the goods once they arrive at the port in Nigeria. For air shipments, this document is called an Airway Bill, but it works the same way.

How to Obtain: This document is issued by the shipping company or airline once the goods are shipped. You can obtain it from the shipping agent or airline representative after payment for the transportation of goods.

When to present it: The Bill of Lading or Airway Bill will be required when the goods arrive at the port or airport. It is necessary for claiming your goods from the carrier and for clearing your shipment through customs.

5. Packing List

The Packing List is not just a detail—it’s an essential document for both you and the customs authorities. It provides a breakdown of how the goods are packed (box sizes, pallet counts, etc.), the weight of each package, and any special handling instructions. It’s used by Nigerian Customs to inspect the contents of your shipment and ensure everything matches what’s listed on the other documents, such as the Commercial Invoice and Bill of Lading.

How to Obtain: The packing list is prepared by the exporter or their logistics provider. You can request it when you place the order, and it should be sent to you alongside the commercial invoice.

When to present it: The Packing List is needed at the customs inspection stage, when your goods are being cleared. Customs officers use it to verify the goods physically and ensure the shipment matches what’s been declared.

6. Form M

Form M is a document that plays a vital role in monitoring the flow of foreign currency for imports in Nigeria. This form is required by the Central Bank of Nigeria (CBN) and must be approved before you can ship your goods into the country. Think of it as your “permission slip” to import goods into Nigeria. The form helps track the goods you’re importing and ensures that you have the necessary funds to complete the transaction.

How to Obtain: Form M is available through the Nigeria Single Window Trade Portal (trade.gov.ng) or directly through your bank. To obtain it, visit your bank and submit your transaction details, including the proforma invoice.

When to present it: This form must be filled out and approved before the goods are shipped. It is submitted to your bank, which will then forward it to the CBN for approval. You cannot move forward with your import until this step is complete.

7. Single Goods Declaration (SGD)

The Single Goods Declaration (SGD) is the official document that you submit to Nigeria Customs to declare the goods you’re bringing in. It provides a detailed breakdown of the import, including the goods’ description, country of origin, and total value. The SGD is used by the Nigerian government to assess the appropriate customs duties and taxes based on your shipment’s content.

How to Obtain: The SGD is submitted electronically through the Nigeria Single Window Trade Portal. You can fill out the form online by visiting the portal and following the instructions for your specific shipment.

When to present it: You’ll present the SGD during the customs clearance process after the goods arrive. This is part of the documentation that ensures your goods are legally entered into the country and that the necessary duties are paid.

8. Insurance Certificate

If you want to protect your goods during transit, you’ll need an Insurance Certificate. This document provides proof that your goods are covered by insurance during their journey, protecting against any potential loss or damage. If you’re shipping valuable items (electronics, for instance), insurance is highly recommended.

How to Obtain: The insurance certificate is obtained through an insurance company or broker. You should contact a reputable provider and ensure that your goods are adequately covered before shipment.

When to present it: The Insurance Certificate is required both before the shipment leaves the exporter’s country (to secure the goods during transit) and during the customs clearance process if the goods are damaged or lost.

9. Import Duty Payment Evidence

Import duties and taxes are a significant part of the cost of bringing goods into Nigeria. The Import Duty Payment Evidence is proof that you’ve paid the necessary duties and taxes on your goods. This is crucial because customs will not release your goods until they’ve verified that duties have been paid in full.

How to Obtain: The evidence is provided by Nigerian Customs once the duties are paid. You can pay the duties directly at the NCS office or through the bank, depending on the customs procedure for your specific shipment.

When to present it: This evidence is presented during customs clearance. After paying the duties to the relevant authorities, you’ll submit proof of payment before your goods are allowed to leave the port.

10. Standards Organization of Nigeria Conformity Assessment Programme (SONCAP) Certificate

If you’re importing regulated goods like electrical appliances, vehicles, or food products, you’ll need to present the SONCAP Certificate. This certificate ensures that the products meet the standards set by the Standards Organization of Nigeria (SON), helping to protect Nigerian consumers from substandard goods.

How to Obtain: The certificate is issued by the Standards Organization of Nigeria (SON). To obtain it, you need to apply directly to SON and submit the required documents for your goods. More details can be found on the SON website (son.gov.ng).

When to present it: This certificate must be presented during customs clearance if you’re bringing in regulated goods. For example, if you’re importing electrical appliances, electronics, or processed foods, the SONCAP certificate is mandatory.

11. Pre-Arrival Assessment Report (PAAR)

Before your goods arrive in Nigeria, customs requires a Pre-Arrival Assessment Report (PAAR). This report gives an initial estimate of what the duties will be and helps customs prepare for your shipment’s arrival. It helps speed up the clearance process once your goods arrive.

How to Obtain: The PAAR is generated electronically once you’ve submitted Form M and other supporting documents. You can access it via the Nigeria Single Window Trade Portal (trade.gov.ng).

When to present it: The PAAR must be obtained before the goods arrive and submitted to customs for review as part of the customs clearance process.

12. National Agency for Food and Drug Administration and Control (NAFDAC) Certificate

For any goods related to food, drugs, or cosmetics, you’ll need to present a NAFDAC Certificate. NAFDAC is Nigeria’s health and safety watchdog for these types of products, ensuring that they meet Nigerian standards for consumer safety.

How to Obtain: You must apply to NAFDAC for the certificate. This can be done online through the NAFDAC website, where you can find detailed procedures for obtaining the certification.

When to present it: The NAFDAC Certificate is presented during customs clearance, especially if you’re importing food products, cosmetics, or medicine.

13. Product Certificate of Conformity

Certain products, like machinery or construction equipment, require a Product Certificate of Conformity. This certificate proves that your goods meet Nigerian industrial standards and specifications. It’s required to protect consumers and ensure that only safe, high-quality products enter the market.

How to Obtain: The certification can be obtained from the relevant regulatory bodies or certification agencies in the country of export. You should consult with your supplier for the correct certification process

When to present it: This certificate is required during customs clearance if the goods fall under specific standards or regulatory guidelines.

14. Quota Allocation Certificate

If you’re importing restricted goods—such as certain agricultural products, firearms, or luxury items—you may need a Quota Allocation Certificate. This certificate ensures that you comply with import quotas set by the Nigerian government, limiting how much of certain goods can be brought in at any given time.

How to Obtain: The Nigerian government or relevant regulatory authority issues this certificate. To obtain it, you need to apply to the appropriate department, such as the Ministry of Trade and Investment.

When to present it: This certificate is needed before shipping and must be presented when you are submitting your customs declaration.

15. Radiation Certificate

Certain electronic goods, such as radio transmitters, satellite equipment, or even mobile phones, may require a Radiation Certificate. This certificate confirms that the items meet safety standards for radiation emissions.

How to Obtain: You must apply to the relevant regulatory body for testing and certification. The certificate can be obtained from agencies such as the Nigerian Atomic Energy Commission (NAEC)

When to present it: The Radiation Certificate is needed during customs clearance to ensure that any electronic goods comply with Nigeria’s health and safety standards.

Conclusion: Stay Ahead of the Curve in Importation

Successfully navigating the importation process into Nigeria is all about preparation. With the right documents in hand, you can ensure a smooth transition from shipment to delivery, avoiding delays and unnecessary costs. 

At Oze, we are passionate about helping small business owners succeed by empowering you with the right tools and knowledge. If you’re looking for more practical insights on running your business smoothly, from importing goods to managing finances, make sure to sign up for the Oze blog. We’re constantly creating content designed to support your growth every step of the way. Stay informed, stay ahead, and keep growing your business with Oze.