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Guide to Business in Nigeria



Import and Export


The importation of goods is regulated by Custom, Excise Tariff etc (Consolidation) Act No 4 of 1995 (which was enacted as Custom, Excise Tariff etc (Consolidation) Decree No 4 of 1995)


The Tariff which is a schedule to the Act is a massive document. Printed on A4 size paper, it is just over one inch in thickness. The Tariff specified rates of import duty payable on importation of goods into Nigeria.


The majority of businesses will be concerned only with what cannot be imported into Nigeria and these are as specified in the Revised Import Prohibition List (Trade) and other Fiscal Policy Measures




Standards for goods to be exported to Nigeria


Goods to be exported to Nigeria must meet the standards or rules made by Standards Organisation of Nigeria (SON)


The SON also administers the Standards Organisation of Nigeria Conformity Assessment Programme (SONCAP) Certificate in respect of importation of Regulated Products


The Central Bank of Nigeria issued a circular (REF; TED/AD/100/2005 dated 29th August 2005) and in that circular, the CBN made it mandatory that with effect from 1st December 2005,


1.     Importers of good must have a Product Certificate for the purpose of processing of Form M if they intend to import Regulated Products


2.     SONCAP Certificate for clearance of goods at Nigeria Points of Entry in respect of importation of Regulated Products


The following are Regulated Products


1.     All electrical and electronic products that could be used by members of the public whether in their homes or otherwise e.g in residential, office, retail, leisure etc environments. Examples include, but are not limited to, household appliances, IT products, communication products, lighting products, audio-visual products


2.     Motor vehicle tyres


3.    Automotive glass


4.    Vehicle spare parts


5.    Motor vehicle batteries


6.    Gas Appliances


7.    Toys


8.    Certain galvanised steel products


9.    Food and Food Products


10.  Chemicals


The SON expects Banks to bring the requirements of SONCAP to the attention of all importers who approach the Banks for the purpose of importation of goods


For additional information about SON, do visit