The “four-piece set” of requirements for importing machinery and equipment into Nigeria includes: ① SONCAP Certification (Pre-shipment certification: PC – Product Certificate + SC – Shipment Certificate; the SC is mandatory for customs clearance); ② Form M (Nigerian import declaration: opened via an Authorized Dealer Bank (ADB); valid for 365 days for machinery); ③ PAAR (Pre-Arrival Assessment Report; generated before cargo arrival); and ④ Local Import Entity (CAC registration + TIN – Tax Identification Number). Note: Without a valid SC certificate, the cargo will be denied release upon arrival (per Cotecna Nigeria advisory).
1.
SONCAP Certification
What it is: The Standards Organisation of Nigeria (SON) Pre-shipment Conformity Assessment Programme (implemented in 2005); Two types of certificates: PC – Product Certificate (product-level; valid for 6 months to 1 year) + SC – Shipment Certificate (per shipment; mandatory for customs clearance); Issuing body: SON-designated international certification companies (IAF members such as SGS, BV, Intertek, Cotecna, etc.); Cost: Approx. USD 500 per container (costs for mixed-product containers are cumulative based on the number of products); No SC: Customs will refuse release—machinery and equipment are subject to SONCAP regulation (certification must be obtained prior to shipment).
II. Form M
What it is: An electronic import declaration required by the Central Bank of Nigeria (CBN) and the Nigeria Customs Service (NCS); must be opened prior to placing an order. Where to open: Via the Nigeria Trade Hub (Single Window) platform (requires insurance policy, proforma invoice, and PC certificate). Validity: 180 days for general goods; 365 days for machinery and equipment (one-time extension allowed; further extensions require CBN approval). Bank: Must be processed through an Authorized Dealer Bank (ADB);
Form M is mandatory before ordering (remittance and customs clearance are impossible without it).
III. PAAR and Customs Clearance Process
PAAR: Pre-Arrival Assessment Report (generated before cargo arrival; mandatory for customs inspection). Process: Customs broker → Customs declaration → Payment of CISS fees → Document verification → Joint inspection → Reviews by SON/NDLEA/NAFDAC → Release. Duties: ECOWAS Common External Tariff (CET) + additional levies. Agent: Must use a local Nigerian customs broker; machinery clearance involves multiple steps (joint inspection and reviews by multiple agencies).
IV.
Local Entity and Taxation
Importer Entity: Company registered with the Nigerian CAC (under CAMA 2020 regulations) + TIN (Tax Identification Number, automatically issued under post-2025 tax laws). Bank Account: Authorized Dealer Bank (for forex/remittance). Insurance: Cargo transit insurance (required attachment for Form M). Agent: Importers may engage a customs broker; individuals cannot import goods normally without a local Nigerian company (must partner with a local importer or agent).
V. Process Checklist
The steps are: 1. Obtain SONCAP (PC → SC per shipment; prior to dispatch); 2. Open Form M (prior to placing the order; via ADB Bank); 3. Generate PAAR (prior to arrival at the port); 4. Engage a customs clearance agent (local customs broker); and 5. Prepare all necessary documents (invoice, packing list, bill of lading, insurance, SC). Requirements for importing machinery into Nigeria include: SONCAP (PC + SC), Form M (valid for 365 days), PAAR, a local entity (CAC + TIN), and a customs clearance agent. SONCAP costs approximately $500 per container;
arrange this in advance to avoid demurrage charges upon arrival.
