Importing Into 🇳🇬 Nigeria
Nigeria Customs Service (NCS)
7.5%
N/A
De Minimis Threshold
No de minimis threshold on record for Nigeria. Duty may apply to all imports regardless of value.
VAT / GST on Imports
7.5%
Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.
Required Documentation
| # | Document |
|---|---|
| 01 | Customs declaration form on arrival |
| 02 | PAAR (Pre-Arrival Assessment Report) for commercial entry |
| 03 | Commercial Invoice and Packing List |
| 04 | Bill of Lading / Airway Bill |
| 05 | Form M (CBN, for commercial shipments over published thresholds) |
| 06 | SONCAP certificate for regulated products |
| 07 | NAFDAC permit for food, drugs, cosmetics, chemicals |
Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →
Restricted Import Categories
- ⚠Firearms and ammunition (Ministry of Interior permit required)
- ⚠Pharmaceuticals (NAFDAC registration or personal-prescription exception)
- ⚠Telecommunications equipment (NCC type approval)
- ⚠Agricultural produce (NAFDAC / quarantine inspection)
- ⚠Cultural property (National Commission for Museums and Monuments permit for antiques and artefacts)
- ⚠Used vehicles (age cap; 2015 or newer for most categories)
Prohibited Import Categories
- ✗Narcotics and psychotropic substances (NDLEA enforcement)
- ✗Counterfeit currency, banknote paper, security printing machinery
- ✗Tear gas, nerve gas and similar riot-control substances (civilian)
- ✗Obscene material
- ✗Mercury-based skin-lightening products
- ✗Frozen poultry and processed poultry products (protected domestic industry)
Special Notes
- 01Form A for cash declarations above USD 10,000 equivalent must be completed at arrival and departure; non-declaration is a criminal offence under the Money Laundering (Prevention and Prohibition) Act 2022.
- 02Pre-Arrival Assessment Report (PAAR) is required for most commercial imports; SON's Conformity Assessment Programme (SONCAP) applies to regulated products.
- 03Naira cannot lawfully be moved physically across the border (export of Nigerian currency is prohibited).
- 04The import-prohibition list is updated by the CBN — check before shipping.
Estimate duties and VAT for a specific shipment into Nigeria.
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