Importer intending to import into Nigeria shall process Form ‘M’ through any Authorized dealer bank in Nigeria irrespective of the value and whether or not payment is involved. Form M is mandatory for importation

Pre Arrival Assessment Report, It is the responsibility of the importers to apply for the PAAR through the bank; the final PAAR document will be issued by the Nigerian customs

Standards Organization of Nigeria Conformity Assessment Program.

The SONCAP is a product conformity scheme whose objective is to help ensure that products exported to Nigeria meet minimum safety requirements. This will help ensure that Nigerian consumers are not exposed to potentially unsafe and sub-standard goods Every importer is expected to provide a product certificate, after which a SONCAP Certificate will be processed from SON

National Agency for Food and Drug Administration and Control

NAFDAC regulates and controls quality standards for Foods, Drugs, Cosmetics, Medical Devices, Chemicals, Detergents and packaged water imported or manufactured locally.

The National Environmental Standards and Regulations Enforcement Agency

They are responsible for enforcing all environmental laws, policies, guidelines, standards and regulations in Nigeria Importers are required to present NESREA certificate for the importation of all used items into Nigeria, This can be obtained at NEREA office

7% Surcharge = 7% of Base Duty 0.5% TLS ( Ecowas Levy ) = 0.5% of CIF Value 1% CISS ( Inspection Fee ) = 1.0% of FOB Price 7.5% VAT = 7.5% of ( CIF + Duty + Surcharge + TLS + CISS ) NOTE: C.I.F C = Cost (FOB Value) I = Insurance F = Freight

Mawb & or original Bill of Lading – stamped & endorsed. Copy of the bank authorized Form M Copy of PAAR Proforma/Final Invoice C-16 ( Combined Certificate of Value & Origin ) Packing List Nafdac Permit for hazardous goods Soncap Certificates where required Insurance Certificate Fumigation Certificate ( if wooden crates / pallets used for shipping goods )

We can refer to this link for this https://www.customs.gov.ng/ProhibitionList/import.php