Nigeria Customs Requirements

Nigeria is one of the busiest UK cargo destinations, and its customs process is more involved than most. Here's what you need to know before shipping.

Who handles customs

We handle your UK customs export entry — the declaration that lets your shipment leave the UK. As the shipper, you are responsible for ensuring the correct export documentation is in place. In Nigeria, import clearance is handled by the importer or their appointed clearing agent, and duties and taxes are paid locally.

Documents and requirements for Nigeria

• Cargo Tracking Note (CTN) — Nigeria requires a CTN (also referred to as an ECTN) for shipments — obtained before the goods leave the UK. The unique CTN number must appear on the shipping documents.
• SONCAP certification — Regulated products need a SONCAP (Standards Organisation of Nigeria Conformity Assessment Programme) certificate, confirming the goods meet Nigerian standards.
• Form M and PAAR — Commercial importers must open a Form M through a Nigerian bank, and obtain a PAAR (Pre-Arrival Assessment Report) — both arranged by the importer in Nigeria.
• Commercial invoice & HS codes — On company letterhead, describing each item, its value and HS commodity code.
• Packing list — Itemising contents, weights and dimensions.
• Certificate of Origin — From your local UK Chamber of Commerce, where required.

Nigeria Customs Service may require additional clearing fees on higher-value or commercial goods. Duties and taxes are the importer’s responsibility and are paid locally. Customs requirements change from time to time and depend on what you’re shipping — always confirm the current rules before you ship. We’ll advise you on your specific shipment.

See also our full customs guide and our air cargo to Nigeria service.