How to Sell in Nigeria as a Foreign Manufacturer: Standards, Duty and Getting Started

If you manufacture overseas and want to sell in Nigeria as a foreign company, the product is only half the job. Before your goods reach a Nigerian buyer they must pass a pre-shipment conformity check, be declared to customs through a Nigerian importer, and, for foods, drugs and similar products, be registered with the health regulator. This guide walks through the main steps using the Standards Organisation of Nigeria (SON), the Nigeria Customs Service (NCS) and NAFDAC pages we checked in October 2026. Rules and lists of regulated products change, so confirm each point with the authority or a licensed clearing agent before you ship.

Who actually imports your goods into Nigeria?

As a foreign manufacturer you generally sell to a Nigerian business that acts as importer: a distributor, a trader, or a retailer buying direct. The NCS service-level agreement describes the first customs step, Form M, as something the importer files through an authorised dealer bank for approval by the Central Bank of Nigeria, on the Single Window for Trade portal. The same document says an importer or an agent generates the declaration later in the process. In practice that means you will need a Nigerian counterpart who is willing and able to handle the import side, and you should agree early who pays for what. Our guide to Incoterms helps you set that out in your quote.

SONCAP: the conformity check for regulated products

SON describes SONCAP as a pre-shipment process that verifies imported products meet Nigeria's applicable standards and technical regulations. Checks happen in the exporting country, and the outcome is either a SONCAP Certificate or a Non-Conformity Report. SON calls the SONCAP Certificate a mandatory customs clearance document.

The process runs through two mandatory steps, per SON:

• A Product Certificate. PC1 (Route A, unregistered status) covers one shipment. PC2 (Route B, registered status) and PC3 (Route C, licensed status) are each valid for one year. A Product Certificate of the right route is needed to open Form M.
• A Certificate of Conformity from one of the International Accreditation Firms that run the scheme for SON. SON lists eight, and says importers can choose any of them to test samples. SON then issues the SONCAP Certificate once it receives the Certificate of Conformity.

Assessment can include physical inspection, sampling, laboratory testing, process and system audits, and document checks. The list of regulated products is set by the Federal Government's Inter-ministerial Technical Committee on the Comprehensive Import Supervision Scheme and can change, so check whether your exact product is covered before you ship.

SON also says some goods are excluded from SONCAP, including food, drugs, chemicals used as raw materials by bona fide manufacturers, military equipment and used products other than automobiles. It directs bona fide manufacturers who import machinery or spare parts for their own production to apply for a SONCAP import permit instead. If you are unsure which route applies, ask SON or one of the accredited firms.

NAFDAC: if you sell food, drugs, cosmetics or similar

Foods and drugs fall outside SONCAP but inside NAFDAC. NAFDAC's guidelines for registering imported food products say the applicant acts on behalf of a manufacturer outside Nigeria and must be a company incorporated in Nigeria with the Corporate Affairs Commission. The documents include a power of attorney from the manufacturer (the guideline asks for validity of at least five years), a free-sale or certificate of manufacture from the regulator in the country of manufacture, a certificate of analysis, label artwork, and an invitation from the manufacturer for NAFDAC to inspect the factory. NAFDAC says a successful application gets a Certificate of Registration valid for five years, and that registration takes 120 working days from acceptance of submissions, with the clock paused while compliance queries are open. Those guidelines show an effective date of 1 March 2021, so confirm that they are still current. NAFDAC also publishes separate guidelines for drugs, cosmetics and herbal products.

The practical lesson: start NAFDAC registration well before you plan to ship, and pick a Nigerian partner who has done it before.

Customs, import duty and Form M

The NCS service-level agreement, uploaded in May 2026, describes this sequence:

• Form M registration, with any regulatory certificates, a pro forma invoice and an insurance certificate.
• Pre-Arrival Assessment Report (PAAR), which assesses duties before the goods arrive and is mandatory for goods subject to destination inspection. Supporting documents include the registered Form M, the bill of lading or airway bill, commercial invoice, packing list and certificate of origin.
• Single Goods Declaration and release. The importer or agent generates the declaration and an assessment notice, pays as the notice states, and requests inspection where it applies. Cargo is released when the inspection report confirms compliance.

The same agreement says timelines are indicative and depend on workload. It does not list duty rates and refers readers to the Common External Tariff on the NCS website, so we have not quoted a rate here. Duty depends on the HS code of your product, and your Nigerian importer or clearing agent should confirm the code and the current rate before you agree a delivered price. Our guide to navigating customs duties when importing into Nigeria has more background, and landed cost shows how to add it all up.

How Comilmart fits in

Comilmart is a marketplace where you can meet Nigerian buyers. Foreign sellers can register for free and list products for African buyers. You ship to Nigeria yourself: Comilmart does not handle freight, customs clearance, import duties or delivery for you, and does not guarantee orders. What you do get is a way to show wholesale terms: list minimum order quantities and tiered pricing, offer sample orders, receive requests for quotation, and chat with buyers. Verified supplier checks (KYS) are optional and help a new supplier look credible. Buyers on Comilmart also get buyer protection, where payment is held until delivery is confirmed and there is a seven-day window to report issues, which can make a first order less risky for a buyer who has never heard of your factory. See how MOQ and price tiers work before you set yours.

Frequently asked questions

Do I need a Nigerian company to sell in Nigeria? Not necessarily to list or talk to buyers, but the import process runs through a Nigerian importer, and NAFDAC requires a Nigerian incorporated applicant for food registration. Many foreign manufacturers work through a distributor.

Is SONCAP required for every product? No. It applies to products on the regulated list, and SON excludes categories such as food and drugs. Confirm your product with SON.

Does Comilmart clear my goods through Nigerian customs? No. You ship the goods yourself and your buyer or their clearing agent deals with customs. Comilmart does not provide clearance, freight or duty payment.

How much import duty will I pay? The rate depends on the HS code and changes with policy. The NCS refers to its Common External Tariff, so ask your clearing agent for the current figure.

Getting started

List your checks in order: confirm your HS code, check whether SONCAP or NAFDAC applies, find a Nigerian importer, and only then agree your price. When you are ready to meet buyers, create a free Comilmart account, list your products with MOQs and tiers, and browse how wholesale listings are presented to buyers. Official pages used: SON SONCAP service page, Nigeria Customs Service service-level agreement and NAFDAC guidelines for registering imported food products.