Nigeria Customs: no goods clear without the trader being registered.

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Shipping From China to Nigeria? Sort Your Agent and Your Papers Before the Goods Leave

The PFC Royal Logistics team, Shenzhen, since 2010 · Facts checked

Ground crew load cargo into an aircraft hold

We can fly or ship your goods to Lagos. What happens after they land depends on your side of the paperwork. Here is what to sort first, how customs values your goods, and a calculator for your own order.

"No goods clear without the trader being registered."

Nigeria Customs Service, Customs Valuation in Nigeria, 2026. Read the guide

You will meet this rule the day your goods land. Better to meet it now.

Picture the day your goods land in Lagos

The factory finished on time. The goods left Shenzhen. The tracking says "arrived".

Then your phone rings. "Who is your clearing agent? What is your Form M number?"

You have no agent yet. You have not opened a Form M. The goods sit there, and you cannot take them.

This is avoidable. Every step below can start while the factory is still making your order.

What you will learn on this page

  • Who clears your goods in Nigeria, for each way of shipping.
  • The 5 things to sort before you ship.
  • How customs values your goods, and why your freight cost changes your duty.
  • A calculator that shows the duty on your own order.
  • 5 questions to ask any forwarder, including us.

Who clears your goods in Nigeria?

This depends on how you ship. Be clear on it before you pay.

How you shipWho clears in Nigeria
ExpressThe express company
Postal packetYour agent in Nigeria
Air freightYour agent in Nigeria
Sea freightYour agent in Nigeria

We do not offer DDP to Nigeria. DDP means we pay the duty and clear the goods for you.

On air, sea and post, we hand your goods to your agent. So you need one before you ship.

The 5 things to sort before you ship

1Choose your agent in Nigeria

Customs says only people with a customs mandate may lodge a declaration. That is why most importers use an agent.

A good agent checks your papers before they go in. Ask for the fee in writing, and ask what is on the bill besides their fee.

A hand checks a packing list on top of a sealed carton

2Get your tax number (TIN)

Nigeria Customs says a valid TIN opens every door: registration on the Single Window trade portal, the Form M, the PAAR and the declaration.

  1. Register your businesswith the Corporate Affairs Commission.
  2. Get a TINfrom the Nigeria Revenue Service, formerly the Federal Inland Revenue Service.
  3. Register on the Single Window trade portal.Use your TIN and a valid email, and pick an authorised dealer bank.

Start now. Registration takes time, and your factory will not wait.

3Open the Form M and get the PAAR

The importer opens a Form M before the goods ship. Then the PAAR comes before arrival. Customs now runs both online, on its B'Odogwu system.

Does your product need a SONCAP certificate? The Standards Organisation of Nigeria says a Product Certificate and a SONCAP Certificate are required to process the Form M for goods it regulates. Ask your agent before you order, not after.

4Check that your goods are allowed

A US government guide, citing Nigeria Customs, lists second-hand clothing as absolutely prohibited. New clothes are not on that list.

The same guide, published in 2023, also names most footwear and bags, some food and medicines, and used tyres and fridges. Lists change. Ask your agent for the current one.

Our own rules apply as well. We do not accept loose batteries, flammable liquids, white powders, tobacco, weapons or narcotics.

5Know how customs values your goods

Customs starts from your invoice. Then it adds:

  • Transport to the Nigerian port.
  • Loading, unloading and handling for that transport.
  • Insurance.

Duty is the tariff rate times that total. So your freight cost is part of what you pay duty on. A cheaper freight price lowers your duty too.

Customs also converts at the official rate of the Central Bank of Nigeria, on the day your declaration goes in. It cannot use a made-up value. If you disagree with a valuation, you can appeal without a fine.

Do the duty sum for your order

Customs value: $11,600

Duty: $2,320

Of that, duty on freight and insurance: $320

This follows the method in the Nigeria Customs Service guide. 20% is only a starting number: your tariff code sets the real rate, so ask your agent. VAT and any other charges come on top. Nigeria's standard VAT rate is 7.5%, but ask your agent how it applies to your goods. Agent fees, port charges and delivery in Nigeria are not in this sum.

Which way fits your goods?

GoodsWayTime
Clothes and other light bulk, 21 kg and upAir freightUsually 5 to 10 days. Your agent's clearing time comes on top.
Machinery and heavy cargoSea freightA carrier lists 25 to 60 days to Lagos, port to port
Small items under 2 kgPostal packet10 to 28 days
Small and urgentExpressAsk us for your city

Sea time comes from DP World, for routes from Shanghai, Ningbo and Guangzhou, with weekly sailings. Customs checks and inland delivery add days.

5 questions to ask any forwarder

1Who clears my goods in Nigeria?

Ask: "Who clears in Lagos, and what do they charge?"

Red flag: "Don't worry about it." Someone always clears. Someone always charges.

Our answer: on express, the express company clears. On post, air and sea, your agent in Nigeria clears, and we hand the goods to that agent.

2What is the full price to my door?

Ask: "What do I pay in total, with Nigerian charges?"

Red flag: a freight price and nothing else.

3Does my product need SONCAP?

Ask: "Is my product regulated? Who gets the certificate?"

Red flag: "It is fine, ship it." Check before you order.

4Will the declared value match my invoice?

Ask: "Will you declare the true value and the right tariff code?"

Red flag: "We can make the invoice smaller."

5What if goods are lost or damaged?

Ask: "Is cover included? What does it cost?"

Our answer: cover is not included automatically. We offer it for an extra fee. Ask before you ship.

See what a carrier pays by law in our insurance guide.

Buying from several suppliers?

Many Nigerian importers buy from three or four factories. Shipping each alone repeats the fixed fees every time. Our warehouse in Shenzhen can receive them all and ship once. New customers get the first 30 days of storage free, counted from the first delivery. Read how it works in Buying from 3 or more suppliers? Ship it all as one.

Where PFC fits

We are PFC Royal Logistics. We work from Shenzhen, and have since 2010.

2010year we started
110+people on our team
50,000sq ft warehouse
190+countries we ship to
Workers load cartons into the back of a truck
  • Your suppliers send goods to our warehouse. We charge no receiving fee.
  • We count and check every carton, and tell you the result.
  • We combine everything into one shipment.
  • We ship by express, post, air or sea, and clear export customs in China.

What happens when you ask for a quote

  1. You tell us what you ship.The goods, the weight and your city in Nigeria. It takes 2 minutes.
  2. We reply within 24 hours.You get a price, and we tell you how long it is valid. Our prices update every day.
  3. You add it to the calculator.You see your freight and your duty side by side. A quote is free.

Quick questions

Who clears my goods in Nigeria?

It depends on how you ship. On express, the express company clears the parcel. On postal packets, air freight and sea freight, your own agent in Nigeria clears it. We hand the goods over to that agent. Find your agent before the goods leave China.

Do I need a tax number to import into Nigeria?

Yes. The Nigeria Customs Service says no goods clear without the trader being registered, and a Tax Identification Number (TIN) is the key to registration, the Form M, the PAAR and the customs declaration. You get a TIN from the Nigeria Revenue Service, formerly the Federal Inland Revenue Service.

What are the Form M and the PAAR?

They are two electronic customs documents. The importer opens the Form M before the goods ship. The PAAR is the pre-arrival assessment report. Customs now handles both on its online system, called B'Odogwu. Your agent or your bank can walk you through them.

Does my product need a SONCAP certificate?

Some do. The Standards Organisation of Nigeria says a Product Certificate and a SONCAP Certificate are required to process the Form M and to clear goods that it regulates. Ask your agent whether your product is on the list before you order.

Can I ship second-hand clothes to Nigeria?

No. A US government guide to Nigeria, citing Nigeria Customs, lists second-hand clothing as absolutely prohibited. New clothes are not on that list.

How is customs value worked out?

The Nigeria Customs Service starts from the invoice price, then adds transport to the Nigerian port, loading and handling, and insurance, when you pay them. Duty is the tariff rate times that value. So your freight cost raises your duty.

What exchange rate does customs use?

The official rate from the Central Bank of Nigeria on the day your declaration is lodged, says the Nigeria Customs Service.

How long does shipping from China to Nigeria take?

Postal packets take 10 to 28 days. Our usual air freight time is 5 to 10 days, and your agent's clearing time comes on top. A carrier's own page lists 25 to 60 days for sea freight to Lagos, port to port. Ask us for your route.

Does a quote cost anything?

No. A quote is free. Tell us what you ship, the weight and your city in Nigeria. We reply within 24 hours.

Where this comes from

Rules change. We checked these on 1 November 2026. Check again before you ship.