Nigeria

Export to Nigeria:

Some goods essential for human welfare and economic development are admitted duty-free. Non- Essential goods and luxury items are subject to the highest rate of duties.

The products on the negative list are used vehicles and motorcycles more than eight years old from the date of the manufacture, buses, trucks and lorries more than 10 years, mineral water, soft drinks, beer and stout, maize and maize products, vegetable oils, fresh or preserved vegetables, meat and meat products, live or dead poultry (except a day old chicks and parent stock), eggs in the shell, fertiliser, bentonite and barytes, retreated and used tires, textile fabrics of all types, processed wood, furniture and furniture pieces, fluorescent light bulbs and kaolin.

Commercial invoice: four to six copies of the special form of Nigerian invoice are required. The invoice must be signed by the manufacturer, supplier or by exporter. Company stamps and facsimile signatures and not acceptable on the original invoice. The invoice must contain the full name and address of the manufacturer, supplier or exporter, full name of business and street address of importer, the importer’s order number, certificate of value by the manufacturer, supplier or exporter clearly indicating whether the exporter is the manufacturer or supplier of the goods and whether or not the exporter is any way connected with the importer, certificate of origin, specific description of the goods consigned, unit and total price of each type of goods on the invoice, cost of packing, freight and insurance, commissions, other charges and total price of all the goods on the invoice indicating clearly the FOB and CIF prices. Metric units must be used to designate weights and measures. Separate invoices must be completed for each model of vehicle in a consignment regardless of the number of the vehicles. Consular legalisation of the invoice no longer is required.

Packing  list  :  When  the  invoice  does  not  show  packing  details,  a  packing  list  must  be attached. The list should show the marks and the numbers, weight (gross and net), and a careful description of the goods. Due to space limitations on the commercial invoice, it is advisable to use a separate packing list for details when necessary.

In addition, a packing list certified by the producer, manufacturer, supplier, or exporter must accompany goods imported in a container.

Pro forma invoice: Four copies of a pro forma invoice are required for submission to the central bank for foreign exchange purposes. The pro forma invoice must show FOB price, freight, and all ancillary charges such as commission and the interests’ charges separately.

Bill of lading: No special bill of lading form is required. Shipping marks and numbers on the bill of lading must correspond exactly with those of the invoices and on the goods.

A “notify address” at the port of entry should be given on the bill of lading or on the airway bill especially for goods entering via Lagos.

Exporters should check with their importers to determine whether an additional copy of the bill of lading is required for exchange control purposes.

The airway bill replaces the bill of lading on air cargo shipments.

HALAL Certificate: For all neat products (to get more details about HALAL Certification please visit HALAL Section in the Irish Islamic Chamber of Commerce).

other formalities and documents:

Samples of value may be imported duty-free by businessmen upon payment of a bond or of a deposit of the import duty leviable on such goods. The bond is cancelled and / or the deposit refunded when the samples are re-exported.

The Board of Customs and Excise is authorised to permit temporary importation, without payment of duty, of mention picture films intended for advertising, educational and scientific purposes or for exhibition at international fairs, trade shows and similar events. Catalogues and similar printed matters are allowed duty-free entry.

Standards and provisions:

Nigeria is a member of the African Regional Organisation for Standardisation; an intergovernmental body designed to harmonise standards of member states and to promote standardisation in Africa. Additional information concerning ARSO is available from the Secretary General, African Regional Organisation For Standardisation, PO.BOX. 57363 Nairobi, Kenya. Tel: 254-224561. Fax: 254-2218792.

Food and drugs: the manufacture, sale and advertising of food, drugs and cosmetics are regulated by decree. Certain drugs are prohibited importation into Nigeria and some permitted imports require special certificate. All pharmaceuticals and drugs for sale in Nigeria must be registered in accordance with regulations issued by the Ministry of Health.

  • Labelling: Pre-packaged goods sold in or imported into Nigeria require exclusive metric units for content marking. All imports with dual labelling in metric and non-metric units will be confiscated or refused entry.
  •  Marking: There are no general marking regulations, but packages should be marked according to sound shipping practises, with the consignee’s mark, including port marks and they should be numbered to correspond with the number of packages shown on the invoice.
  • Packing: No special regulations applied to packing; however, goods packed in straw will not be admitted because materials, such as straw, originating from small cereals are prohibited importation. Parcels should be packed securely and should have waterproof covers to guard against the elements, pilferage and rough handling.