Every import into Nigeria starts with a Form M, filed through an authorised bank on the Nigeria Trade Portal before the goods ship. Regulated products need a SONCAP certificate, and food, medicines and cosmetics must be registered with NAFDAC. Duty follows the ECOWAS common external tariff, and VAT is 7.5%.
Step by step: how an import into Nigeria works
- Your bank opens a Form M on the Nigeria Trade Portal, with the proforma invoice from the Indian exporter.
- For regulated products, the Indian exporter arranges SONCAP inspection, so the product certificate and SONCAP certificate are ready.
- Food, drugs, cosmetics and chemicals must be registered with NAFDAC before commercial import.
- Before arrival, customs issues the Pre-Arrival Assessment Report (PAAR) based on the Form M and shipping documents.
- Your clearing agent files the entry, you pay duty and VAT, and the goods are released.
Duty and taxes
| Item | What applies |
|---|---|
| Customs duty | ECOWAS common external tariff bands, from 0% to 35% depending on the HS code |
| VAT | 7.5% |
| Other levies | Small customs and ECOWAS levies on top of duty |
| Free trade agreement with India | None |
Some products are restricted or banned from import; check the Nigeria Customs Service list for your HS code before you place the order.
Documents to ask the Indian exporter for
- Proforma invoice for the Form M, then the final commercial invoice that matches it
- Packing list
- Bill of lading or airway bill
- SONCAP certificate for regulated products
- Certificate of Origin
- Health or analysis certificates for food and pharmaceuticals
- The exporter's IEC and GST details
Payment: keep it tied to the Form M
Pay the Indian exporter only against the approved Form M, by letter of credit or bank transfer through your bank. Paying outside the Form M makes it hard to get foreign exchange and to clear the goods. A genuine Indian exporter will expect this and will quote the same values on the proforma and the final invoice.
What Nigeria buys most from India
Pharmaceuticals, vehicles and motorcycles, auto parts, machinery and engineering goods, rice, plastics, iron and steel products, and textiles.
Frequently asked questions
What is Form M in Nigeria?
Form M is the mandatory import declaration that your authorised bank files on the Nigeria Trade Portal before the goods ship. Duty assessment, foreign exchange and clearance are all based on it.
Do I need SONCAP to import from India to Nigeria?
Yes, for regulated products. Food and drugs are exempt from SONCAP but must be registered with NAFDAC instead.
How do I find genuine Indian suppliers for Nigeria?
Post your requirement on BuyGenix for free. Our team reviews it and shares it with at most 5 matching Indian exporters, and you can check each supplier's IEC and GST before your bank opens the Form M.
How BuyGenix helps buyers in Nigeria
Post what you want to buy, with quantity and target price, for free. Our team reviews every requirement and shares it with at most 5 matching Indian exporters, so you get a few serious quotes instead of a flood of messages. We check that the supplier holds an active IEC and GST registration and help them prepare the Certificate of Origin and the documents your customs needs. See live demand from your market on live buyer requirements.
Sourcing from India? Post your requirement, free
BuyGenix Solutions verifies Indian suppliers, prepares compliant export documentation, and helps businesses in Nigeria source from India with confidence. Tell us the product and quantity you need, and our team connects you with suitable Indian suppliers.
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