Importing into Nigeria: A Comprehensive Guide

For businesses looking to expand into new markets, Nigeria offers exciting possibilities, and its growth momentum shows no signs of slowing down.

Understanding the local rules, customs procedures, and consumer preferences is crucial whether you're considering exporting to Nigeria or expanding your existing operations.

This guide provides a detailed overview of the import process in Nigeria, covering essential regulations, required documentation, and steps for smooth customs clearance.

Key Regulatory Bodies

Several regulatory bodies oversee the import and export of goods in Nigeria:

• Nigerian Customs Service (NCS): The GON agent responsible for import duty collection.
• National Agency for Food and Drug Administration and Control (NAFDAC): The GON regulatory body responsible for the regulation and control of food product manufacturing, importation, exportation, advertisement, sale, and distribution in Nigeria.
• Standards Organisation of Nigeria (SON): Charged with the responsibility of issuing patents, trademarks, and copyrights.

Restricted Items

It is critical to be aware of the country’s Import Prohibition List when exporting to Nigeria. Certain items face import restrictions. As of 2015, the Central Bank of Nigeria (CBN) restricted access to foreign exchange at the official window for importers of several items.

Read also: Comprehensive Import Guide

Some of the restricted items include:

• Refined vegetable oils and fats (includes mayonnaise), but excluding refined linseed, castor and olive oil.
• Exhausted tea or tea mixed with other substances.
• Spirits containing more than forty-eight and one-half per centum of pure alcohol by volume except denatured, medicated and perfumed spirits, and such other spirits which the Comptroller-General, in his discretion, may allow to be imported subject to such conditions as he may see fit to impose.

In 2020, the government of Nigeria added milk and other dairy to the original list of 41 items ineligible for foreign exchange to import. Later, the government restricted the import of milk and dairy products to six dairy companies said to be promoting backward integration in a partial reversal of the same ban.

Import Process in Nigeria

The import process in Nigeria involves a number of steps:

1. Select a Bank of choice in Nigeria to act as the Authorised Dealer Bank (ADB).
2. The importer opens a Form M on the Nigerian Trade Platform (Single Window system) attaching the required documents.
3. Once the above is done, the importer is now ready to import into Nigeria.
4. The importer gets his Regulatory Certificates, e.g.

Essential Documents for Importing

Having your paperwork in order is essential for a smooth customs clearance and timely delivery:

• Air Waybill: Given by the airline or freight forwarder, showing who’s sending the goods, who’s receiving them, and where they’re going.
• Bill of Lading: The official contract between you and the carrier, listing everything being shipped and where it's headed.
• Commercial Invoice: A detailed receipt for your shipment, showing the value, description, origin, and any agreed-upon terms for the goods.
• Exit Note: This document proves that your goods have officially left the exporter's hands.
• Form 'M' Entry Declaration: A must-have document from an Authorized Dealer Bank.
• Packing List: Your shipment's packing slip.

Import Duties and Collections

Nigeria's tariff structure is based on the ECOWAS 2015-2019 Common External Tariff (CET). Under the new structure established on March 1, 1995, import taxes ranging from 5-60 percent are levied on imported goods.

Read also: Flight into Egypt

The Nigerian Customs and Excise Tariff uses the Customs Cooperation Council Nomenclature (CCCN). Duties are either specific or ad valorem, depending on the commodity, and are payable in Naira upon entry. Import tariff is non-preferential and applies equally to all countries.

Payments for Customs Duties and CISS Administration charge shall be based on the Import Duty Report (IDR) without any amendment. However, the Nigerian Customs Service (NCS) may, with the permission of the Minister of Finance, assess additional duties if it is found that the duty on the IDR is not correct.

Additional taxes may include:

• ECOWAS Levy (0.5%)
• VAT (7.5%)
• CISS (1%)
• ETLS Levy (0.5%)

Labeling Requirements

NAFDAC regulations require food labeling to be informative, accurate, and not fraudulent or misleading. The following is the outline of NAFDAC‟s minimum labeling requirements:

1. A product's brand name or common name must appear in bold letters.
2. Name and full "location" address of the manufacturer showing country of origin must be provided on the product label.
3. The production "batch" or "lot" number, date of manufacture and best before/expiry date.
4. Net content, specifying essential ingredients in metric weight for solids and metric volume for liquids.
5. Ingredients must be listed by their common names in order of their prominence by weight.
6. Food additives and colors must be declared on the label.
7. NAFDAC registration number must be included on the product label.

Labeling should be in English. Stick-on labels meeting NAFDAC requirements are permitted provided they don‟t remove easily. Foreign labels must be adhered prior to the product arrival at the Nigerian port of entry.

Read also: A Journey of Faith and History

For production and expiry dates, Nigerians write the date before the month. Exporters are advised to specify the month in words (July 1, 2005 or indicate mm/dd/yr) to avoid conflicts that may arise in mistaking the day for the month.

Packaging and Container Regulations

At present, NAFDAC regulations are not specific on packaging, but the agency is in the process of developing regulations on packaging. No specific waste disposal laws or product recycling regulations impact imported food products and NAFDAC does not impose any specific restrictions on packaging materials.

However, plastics must be of food grade and should not leach into the product. Nigerian importers, however, often express a marked packaging preference for certain high value food products (HVP), namely:

• Relatively small sized products prepared and packaged for one-time use.
• Products that can be shipped in bulk and re-packaged locally.
• Perishable food products that undergo processing/packaging treatment to achieve an extended shelf life without refrigeration.

Other Regulations and Requirements

The manufacturer shall make an application for the registration of processed food. In case of a manufacturer outside Nigeria, such shall be represented in Nigeria by a duly registered Nigerian company with facilities to effect a recall of the product when necessary.

Importers of food products must first submit an application on a prescribed form to the Directorate of Registration and Regulatory Affairs, NAFDAC, stating the name of the manufacturer, name (brand name where applicable) of the product. Product license or evidence of product registration in the country of origin is an added advantage.

All importers must submit the certificate of registration of brand name/ trademark with the trademark Registry in the Ministry of Commerce in Nigeria. The process also involves advertisement (optional) control to ensure that it is not deceitful, fraudulent or misleading.

These activities culminate in the issuance of a NAFDAC Registration Number, which is an attestation of product quality and safety. The process of registration now involves GMP audit visits by inspectors of the agency to factory locations in the respective countries of origin.

The registration of any food product with NAFDAC is a detailed process and could take between 1-3 months from the date samples are submitted for laboratory tests to be completed.

A successful application will be issued a certificate of registration with a validity period of five years.

Product Registration with NAFDAC

All processed foods must be registered with Nigeria‘s food regulatory agency--National Agency for Food & Drug Administration and Control (NAFDAC)--to be legally imported into Nigeria. Under the provisions of the GON Act No 19 of 1993 (as amended) and the Food and Related Products (Registration) Act No. 20 of 1999 and the accompanying Guidelines, no food item may be imported, manufactured, advertised, sold or distributed in Nigeria unless it has been registered by NAFDAC.

The main strategy employed by the Agency for the enforcement of Nigeria’s food laws is the process of product registration. Contravention of the provisions of existing food laws is subject to prosecution and punishment as specified in the code.

In recent years, NAFDAC appears to have become more active and stringent in enforcing existing food laws, which has increased the level of awareness of the consumer to make informed choices and has also encouraged local producers.

Registration Fees

The initial fee for registering each product is 750,000 naira (about $5,800). The license is renewable every five years. The renewal fee is 450,000 naira per product. Additionally, NAFDAC requires and additional payment of port inspection and clearance fees of 90,000 Naira for each container.

All fees for processing and registration have to be paid in 'bank draft' payable in favor of the "National Agency for food and Drug Administration and Control plus five percent value added tax for each transaction.

In addition to the fees, normal port handling charges are assessed.

Copyright and Trademark Laws

Nigeria is a member of the World Intellectual Property Organization (WIPO) and a signatory to the Universal Copyright Convention (UCC) and other major International Agreements on Intellectual Property Rights (IPR). Despite active participation in international conventions and an apparent interest in IPR issues, GON efforts are largely ineffectual in curtailing widespread copyright violations.

The Trade Marks Registry of the Federal Ministry of Commerce is responsible for issuing patents, trademarks, and copyrights. Once conferred, a patent conveys the exclusive right to make, import, sell, use a product, or to apply a patented process.

Tips for Successful Importing

Ensure smooth clearance: To avoid any unexpected delays when exporting to Nigeria, make sure you have all the necessary customs clearance documents prepared accurately and completely.

• Use a licensed clearing agent with experience at either Apapa or Tin Can.
• Double-check your HS Codes to avoid classification errors.
• Start early to avoid demurrage or port congestion delays.
• Automate payments where possible.

The Future of E-commerce in Nigeria

The number of online shoppers in Nigeria is expected to grow to 122.5 million in 2025, making it one of Africa’s most promising e-commerce markets. As Nigeria's e-commerce scene continues its rapid expansion, businesses looking to tap into this vibrant landscape must navigate unique opportunities and challenges.

Nigerian consumers are becoming mindful of sustainability and ethical practices. They're looking for brands that share their values, not just in the products they offer but also in how those products are made and shipped.

Popular articles:

• Buea Celebrations: 50 Years of Unity
• Kenya Beauty Services Prices
• Influential Black Guitarists
• History of the Nigerian Muslim Council of USA
• The state of Christianity in Chad