# Nigeria (NG)

**Capital:** Abuja  
**Currency:** Nigerian naira (NGN) (NGN)  
**Population:** 232,679,478 — Older stored figure; source year not documented.  
**Area:** 923,768 km²

> Nigeria is Africa's largest economy and a key oil and gas exporter. Sea trade runs mainly through the Lagos ports of Apapa and Tin Can plus the new Lekki Deep Sea Port, while Onne serves the oil and gas sector. Import VAT is 7.5 per cent and tariffs follow the ECOWAS common external tariff. An e-Form M and PAAR via the Single Window are mandatory. Key risks are port congestion, security and naira volatility.

Nigeria (NG) is Africa's largest economy, acting as West Africa's import and transit hub and a major oil and gas exporter. The country belongs to ECOWAS and applies its common external tariff with bands of 0/5/10/20/35 per cent; import clearance runs through the new B'Odogwu system (replacing NICIS II) with a mandatory e-Form M and PAAR, and import VAT is 7.5 per cent. The main gateways are the Lagos ports of Apapa and Tin Can Island, the Lekki Deep Sea Port and Onne for the oil and gas sector; air cargo is dominated by Lagos (LOS) and Abuja (ABV). Key axes are the Lagos–Ibadan–Abuja and Lagos–Abidjan (ECOWAS) road corridors plus the Lagos–Ibadan and Abuja–Kaduna rail lines. Exports centre on crude oil, natural gas and cocoa, while imports comprise machinery, vehicles and chemicals; the main trading partners are China, India, the Netherlands and the United States.

**Top Import Partners:** CN, NL, US, IN, BE

**Top Export Partners:** IN, NL, ES, FR, US

**Top Import Goods:** Machinery, Vehicles, Petroleum products, Chemicals, Foodstuffs

**Top Export Goods:** Crude oil, Natural gas, Petroleum products, Cocoa, Sesame

**Key Airports:**
- [Murtala Muhammed International Airport (LOS)](https://www.freight-academy.com/en/information/airports/murtala-muhammed-international-airport-los)
- [Nnamdi Azikiwe International Airport (ABV)](https://www.freight-academy.com/en/information/airports/nnamdi-azikiwe-international-airport-abv)
- [Akanu Ibiam International Airport (ENU)](https://www.freight-academy.com/en/information/airports/akanu-ibiam-international-airport-enu)
- [Akure Airport (AKR)](https://www.freight-academy.com/en/information/airports/akure-airport-akr)
- [Akwa Ibom International Airport (QUO)](https://www.freight-academy.com/en/information/airports/akwa-ibom-international-airport-quo)
- [Asaba International Airport (ABB)](https://www.freight-academy.com/en/information/airports/asaba-international-airport-abb)
- [Bayelsa International Airport](https://www.freight-academy.com/en/information/airports/bayelsa-international-airport-37187)
- [Benin Airport (BNI)](https://www.freight-academy.com/en/information/airports/benin-airport-bni)
- [Gombe Lawanti International Airport (GMO)](https://www.freight-academy.com/en/information/airports/gombe-lawanti-international-airport-gmo)
- [Gusau Airport](https://www.freight-academy.com/en/information/airports/gusau-airport-dngu)

## Customs & Import

**Import VAT:** Import VAT 7,5 percent on customs value (CIF plus duty and levies)  
**Customs complexity:** High  
**Customs system:** Electronic clearance via NICIS II, migrating to the new B'Odogwu Unified Customs Management System. Mandatory: e-Form M and the PAAR (Pre-Arrival Assessment Report) via the Single Window (trade.gov.ng).  
**Customs authority:** [Nigeria Customs Service (NCS)](https://customs.gov.ng)

## Logistics & Risk

**Logistics role:** Africa's largest economy; oil and gas exporter and West African import and transit hub  
**Economic area:** ECOWAS  
**Logistics risk:** High  
**Dangerous goods relevance:** medium to high  
**Pharma/cold chain:** medium to high

## FAQ

### What is the import VAT rate in Nigeria?

Import VAT is 7,5 percent and is levied on the customs value (CIF plus duty, surcharge and levies). Since 1.1.2026, staple foods and medicines are VAT-exempt.

### Which customs tariff rates apply in Nigeria?

Nigeria applies the ECOWAS Common External Tariff with bands of 0, 5, 10, 20 and 35 percent. The 2026 fiscal policy reduces import duties on vehicles, rice, palm oil and sugar from 1.4.2026.

### Which documents do I need for an import into Nigeria?

Required are an e-Form M, the Pre-Arrival Assessment Report (PAAR), commercial invoice, packing list and bill of lading. For regulated goods, a SONCAP certificate (SON) and, where applicable, NAFDAC registration are also required.

### What is the B'Odogwu system?

B'Odogwu is the new Unified Customs Management System of the Nigeria Customs Service. It is gradually replacing NICIS II and is intended to shorten clearance times and increase transparency.

### What are Nigeria's most important ports?

The Lagos ports Apapa and Tin Can Island handle most of the container traffic. The Lekki Deep Sea Port, opened in 2023, is the largest deep-sea port; Onne and Port Harcourt serve the oil and gas sector.

### Which goods are prohibited from import into Nigeria?

The NCS Import Prohibition List prohibits, among other things, used vehicles older than 12 years, rice across land borders, frozen poultry and used tyres. The current list is available at customs.gov.ng.

### How do I export from Nigeria?

Exporters register with the Nigerian Export Promotion Council (NEPC) and open a Form NXP at an authorised bank. In addition, they need a commercial invoice, packing list, certificate of origin and bill of lading.

## Sources & Last Verified

- [https://customs.gov.ng](https://customs.gov.ng)
- [https://taxsummaries.pwc.com/nigeria/corporate/other-taxes](https://taxsummaries.pwc.com/nigeria/corporate/other-taxes)
- [https://www.firs.gov.ng/vat](https://www.firs.gov.ng/vat)
- [https://kpmg.com/ng/en/insights/2025/07/the-nigeria-revenue-service-establishment-act-2025.html](https://kpmg.com/ng/en/insights/2025/07/the-nigeria-revenue-service-establishment-act-2025.html)
- [https://customs.gov.ng/?page_id=3161](https://customs.gov.ng/?page_id=3161)
- [https://customs.gov.ng/?page_id=3075](https://customs.gov.ng/?page_id=3075)
- [https://www.trade.gov/country-commercial-guides/nigeria-import-tariffs](https://www.trade.gov/country-commercial-guides/nigeria-import-tariffs)
- [https://www.trade.gov/country-commercial-guides/nigeria-import-requirements-and-documentation](https://www.trade.gov/country-commercial-guides/nigeria-import-requirements-and-documentation)

*Last verified: 2026-07-23*

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