Nigeria · Import & Export Compliance
Customs registration, controlled/restricted goods, sanctions screening, and the official customs authority.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
Nigeria applies the ECOWAS Common External Tariff, and imports are cleared by the Nigeria Customs Service. Importers need a registered business and, for most imports paid in foreign currency, a Form M processed through an authorised bank before shipment. Some goods are on import prohibition lists or need permits from regulators such as NAFDAC or the Standards Organisation of Nigeria, and imports also carry 7.5% VAT. Goods from ECOWAS member states can qualify for duty-free treatment under the regional trade scheme if they meet its rules of origin.
- Nigeria applies the ECOWAS Common External Tariff.
- Most foreign-currency imports need a Form M through an authorised bank before shipment.
- Some goods are prohibited or need permits from regulators such as NAFDAC.
- Nigeria Customs Service
Nigeria Customs Service: import and export procedures.
Government portals
- Corporate Affairs Commission (CAC) — Company registration, annual returns and company searches.
- Nigeria Revenue Service (NRS) — Federal taxes, including company income tax, VAT and the development levy.
- Nigeria Immigration Service eVisa — Online short-visit visa applications, which replaced visas on arrival in 2025.
- Nigeria Data Protection Commission (NDPC) — Data protection registration, guidance and breach notification.