Customs declaration requirements for Nigeria
Customs Declare produces the completed Single Goods Declaration (SGD), Form C 2010, filed electronically via NICIS II / Nigeria Single Window (Trade Portal Management) for Nigeria’s own customs authority, in English, from your invoice and supporting documents. You or your broker review and submit it -- nothing leaves your workspace automatically.
Declaration form
Confirmed against the authority’s own published source- Form
- Single Goods Declaration (SGD), Form C 2010, filed electronically via NICIS II / Nigeria Single Window (Trade Portal Management)
- Issuing authority
- Nigeria Customs Service
- Primary language
- English
- Accepted languages
- English
- Required supporting documents
- Commercial invoice, bill of lading or airway bill, packing list, form m, combined certificate of value and origin, insurance certificate, pre arrival assessment report paar
- Last verified
- Aug 26, 2026
Import requirements & restrictions
Import prohibited
Import of ordinary Portland cement in bagged/retail form is prohibited into Nigeria per the Import Prohibition List (bulk cement for industrial use may be treated differently -- not confirmed here). Primary source (customs.gov.ng) returned HTTP 403 on direct verification attempt 2026-09-12; corroborated by two independent secondary summaries.
HS 2523.29 -- Nigeria Customs Service
Import prohibited
Import of used/second-hand passenger motor vehicles beyond a maximum age from year of manufacture is prohibited into Nigeria. CAVEAT: secondary sources disagree on the exact threshold -- one (awajis.com) states 15 years, another (mondaq.com) states 12 years for the "2026 Import Prohibition List". Do not rely on either figure without checking the current NCS list directly; primary source (customs.gov.ng) returned HTTP 403 on verification attempt 2026-09-12.
HS 8703 -- Nigeria Customs Service
Import prohibited
Import of spaghetti and noodles is prohibited into Nigeria per the Import Prohibition List. Primary source (customs.gov.ng) returned HTTP 403 on direct verification attempt 2026-09-12; corroborated by two independent secondary summaries that agree on this item.
HS 1902 -- Nigeria Customs Service
Import prohibited
Import of specific medicaments in retail-pack form is prohibited into Nigeria, including paracetamol, chloroquine, and metronidazole tablets, per the Import Prohibition List -- intended to protect local pharmaceutical manufacturing. The exact full sub-list of restricted drug formulations was not independently confirmed (primary NCS source, customs.gov.ng, returned HTTP 403 on verification attempt 2026-09-12) -- verify against the current NCS list before relying on this for a specific product.
Nigeria Customs Service
Import prohibited
Import of rethreaded and used pneumatic tyres is prohibited into Nigeria under the Import Prohibition List. Long-standing item on the NCS absolute prohibition list. Primary source (customs.gov.ng) returned HTTP 403 on direct verification attempt 2026-09-12; corroborated via secondary summary (awajis.com).
HS 4012.20 -- Nigeria Customs Service
Import prohibited
Import of live or dead birds, including frozen poultry and other poultry meat/products, is prohibited into Nigeria under the Federal Government's Import Prohibition List (administered by the Nigeria Customs Service). Primary source (customs.gov.ng) returned HTTP 403 on direct verification attempt 2026-09-12; corroborated by two independent secondary summaries (awajis.com, mondaq.com) that agree on this item.
HS 0207 -- Nigeria Customs Service
Import prohibited
Import of fruit juice in retail packs is prohibited into Nigeria per the Import Prohibition List. Primary source (customs.gov.ng) returned HTTP 403 on direct verification attempt 2026-09-12; corroborated by two independent secondary summaries that agree on this item.
HS 2009 -- Nigeria Customs Service
Duty & tax
- VAT (default rate)
- 7.5%
- MFN duty rate data
- Available
- Preferential rate
- Available under an applicable trade agreement
- Free duty calculator
- Check a duty rate for Nigeria
Quick answers
What customs declaration form does Nigeria require?
Nigeria’s import declaration is the Single Goods Declaration (SGD), Form C 2010, filed electronically via NICIS II / Nigeria Single Window (Trade Portal Management), issued by Nigeria Customs Service.
Which languages does Nigeria accept on a customs declaration?
English
What supporting documents are required to import into Nigeria?
Commercial invoice, bill of lading or airway bill, packing list, form m, combined certificate of value and origin, insurance certificate, pre arrival assessment report paar
What is the VAT rate on imports into Nigeria?
The default VAT rate on record for Nigeria is 7.5%.