Sending a package to Nigeria: Customs, VAT and delivery time
From Germany to Lagos, Abuja or Port Harcourt: How to properly prepare business shipments
Nigeria is the most populous country in Africa and one of the continent's most important economic and trade markets. For German companies, machinery, spare parts, electrical engineering equipment, medical technology, energy equipment, and industrial components can be particularly interesting export goods.
- Shipping from Germany to Nigeria
- Parcel, express and freight solutions
- Shipping to Lagos, Abuja and other regions
- Prepare customs and goods data digitally
- 7,5% VAT included
- Check ECOWAS customs tariff
- Prepare Form M and PAIR
- Clarify SONCAP obligations before shipping
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Nigeria requires particularly thorough preparation before shipping.
For commercial imports, the goods description, HS code, value of goods and importer should be determined before the goods leave Germany.
For numerous products, additional requirements such as Form M, PAAR, and certification or approval procedures apply.
Calculate 7,5% VAT
Nigeria levies a standard VAT of 7,5 percent on taxable goods. For imports, the tax base includes not only the price of the goods but also certain customs duties, fees, and transport and insurance costs up to the point of import.
Note form M and PAIR
Form M is one of the key pre-arrival documents for commercial imports. Based on the import data and other documents, the Nigerian Customs Administration then prepares the Pre-Arrival Assessment Report, or PAAR for short.
Check SONCAP before collection
For many regulated products, proof of compliance with Nigerian standards must be provided in the exporting country. A missing SONCAP certificate can prevent customs clearance.
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Important information about customs and import duties
DAP or DDP to Nigeria: Clarify importer and duties beforehand
When shipping to Nigeria, it should be arranged who will handle the import clearance before booking the shipment.
For DAP The seller organizes the transport to the agreed destination.
The import formalities and the agreed import costs are generally the responsibility of the recipient.
This can include:
- Import duty
- 7,5% VAT
- Import Adjustment Tax
- Excise taxes, if applicable
- SONCAP costs
- product-specific approvals
- Customs broker fees
- Carrier handling fees
For DDP The seller assumes further obligations and agreed import costs, provided that the carrier and specific import structure allow this.
This needs to be examined particularly carefully in the case of Nigeria.
The import process may require, among other things:
- registered importer
- Tax Identification Number
- Form M
- PAAR
- SONCAP if applicable
- NAFDAC or other permits, if applicable
Nigeria Customs Service points out that the TIN is practically the central identification for registration, Form M, PAAR, and customs declarations. dev.customs.gov.ng
Therefore, before making a DDP offer, the importer and the process should be checked just as thoroughly as the actual customs duty rate.
What is the import duty in Nigeria?
Nigeria uses the common external tariff of the Economic Community of West African States (ECOWAS).
The current ECOWAS-CET basically has five inch scales:
- 0%
- 5%
- 10%
- 20%
- 35%
The applicable tariff level depends on the specific tariff position and product category. customs.gov.ng
A single, flat-rate "Nigeria customs duty" would therefore be practically worthless from a technical standpoint.
The following factors are particularly important for the calculation:
- eight-digit CET code
- Product description
- Customs value
- Country of origin
- Import Adjustment Tax
- further product-specific taxes
The customs measures were adjusted again in 2026.
Nigeria has 2026 new:
Fiscal Policy Measures and Tariff Amendments
introduced.
They have been in effect since then:
April 1, 2026.
The measures include, among other things, supplementary safeguards to ECOWAS-CET, changes to excise duties and adjustments to the import ban list.
New Green Tax regulations for certain vehicles have also been in effect since July 1, 2026. knowledgenavigator.pwc.com
Therefore, the currently applicable tariff should always be checked for a specific shipment.
How is the customs value determined?
Nigeria generally uses the WTO-compliant transaction value method.
In many cases, the starting point is the actual invoiced value.
The following can be added, among others:
- Transport to the point of import
- Insurance
- Packing
- certain commissions
- certain licensing and ancillary costs
The Nigeria Customs Service describes this method in detail as the preferred customs valuation method.
What is the value-added tax (VAT) rate in Nigeria?
The Nigerian value added tax is known as:
Value Added Tax (VAT)
bezeichnet.
The regular rate is:
7,5%.
This provision was also retained in the new Nigeria Tax Act, which has restructured the tax framework since 2026.
For imported taxable goods, VAT is not simply calculated on the invoice amount.
Under the Nigerian Tax Act, the tax base includes the price of the goods plus certain:
- Customs duties
- taxes and expenses
- Commissions
- Packaging costs
- Transport costs
- Insurance costs
to the point of import.
However, the new tax law provides for zero rates or exceptions for various basic products.
These include, for example, certain:
- Staple food
- medical products
- pharmaceutical products
- Educational materials
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Regular VAT: 7,5%
Form M, PAAR and B'Odogwu: How importing to Nigeria works
Nigeria has a comparatively structured, multi-stage import process.
Nigeria Customs Service describes the process in simplified terms as follows:
1. Prepare form M
The Nigerian importer initially receives a pro forma invoice from the supplier.
He then requests the following:
Form M
via an authorized bank.
For regulated goods, the necessary certificates or permits must already be available at this stage.
2. Complete SONCAP, if necessary, before shipping.
For goods subject to SONCAP compliance, the conformity assessment is generally carried out in the exporting country.
Depending on the procedure, the following are among the items required:
- Product certificate
- Certificate of Conformity
- SONCAP Certificate
The Product Certificate is already required for processing Form M.
The SONCAP certificate is then an important document for customs clearance.
3. Send goods
The German exporter or supplier provides the shipping documents.
These typically include:
- Commercial Invoices
- Packing List
- Bill of Lading or Air Waybill
- Combined Certificate of Value and Origin, CCVO
- Further certificates depending on the goods
The Nigerian customs administration explicitly recognizes the CCVO as a document confirming value and origin.
4. A PAIR is created
Based on Form M, freight information, SONCAP and other documents, the customs administration creates the:
Pre-Arrival Assessment Report, PAIR.
This then serves as an important basis for the actual customs declaration.
5. Customs declaration via B'Odogwu
Nigeria has now comprehensively modernized its customs platform.
The:
B'Odogwu Unified Customs Management System
It replaces the previous NICIS-II system and includes, among other things:
- Amount
- Exports
- Transit procedure
- Tariff administration
- Risk Management
- Rating
- permits
- electronic payments
Nigeria Customs Service explicitly designates B'Odogwu 2026 as its current Trade Platform.
Sending a package to Nigeria: What companies should know beforehand
Nigeria is one of the most important economic centers in West Africa.
Particularly large goods and logistics centers are located in:
- Lagos
- Abuja
- Port harcourt
- Canoe
- Ibadan
- Onitsha
International parcel and express services are suitable for small and time-critical goods.
Machines, pallets and larger quantities of goods, on the other hand, are often transported by air or sea freight.
What documents do I need for Nigeria?
For a commercial delivery, the following are typically required:
- Proforma invoice before import
- Form M
- Commercial invoice
- Packing List
- Bill of Lading or Air Waybill
- Combined Certificate of Value and Origin
- PAAR
- SONCAP Certificate (if applicable)
- NAFDAC approval, if applicable.
- further product-specific documents
Which documents are actually required depends on the goods and the import situation.
Which products does SONCAP need?
SONCAP affects a large portion of the imported products regulated by the Standards Organisation of Nigeria.
According to the authority, certain groups are exempt from the SONCAP procedure, including:
- Food products
- Drugs
- medical products excluding equipment and machinery
- certain industrial raw materials
- military equipment
For individual machines, raw materials and packaging materials, special SONCAP Import Permits may also be applicable.
NAFDAC instead of SONCAP for certain products
For food, medicines, cosmetics, medical devices and various chemicals, the following is often the case:
National Agency for Food and Drug Administration and Control, NAFDAC
relevant.
The authority operates its own registration and import procedures for these product groups.
Therefore, it should not be assumed that a product without SONCAP can automatically be introduced without further approval.
Do I need a EUR.1 for Nigeria?
For a normal German export to Nigeria, an EUR.1 currently does not bring any general EU customs preference.
An economic partnership agreement was indeed negotiated between the EU and West Africa.
However, Nigeria still has this agreement to this day:
not signed and not ratified.
The European Commission explicitly lists Nigeria with this status in 2026 as well.
Therefore, the following does not apply:
EU origin = automatically lower Nigerian customs duties.
For importation, the ECOWAS-CET or the current Nigerian customs regulations for the specific goods must be checked.
An original document may still be required for other purposes.
How long does it take to send a package to Nigeria?
DHL Parcel currently states a delivery time estimate of:
20 to 28 working days.
The storage period is currently 30 days.
Express shipments are significantly faster.
DHL Express states the following for key destination areas in Nigeria:
2 business days
for DHL Express Worldwide.
For shipments subject to customs duties, an additional working day is indicated as a guideline.
However, the actual duration may vary due to:
- Form-M process
- PAAR
- SONCAP
- Customs inspection
- missing permits
- Recipient region
extend.
What language should the customs declaration be in?
DHL accepts delivery to Nigeria:
English.
The product description should be specific and easy to understand.
Not:
“Machine parts”
but for example:
“Stainless steel impeller for industrial centrifugal water pump”
This makes it much easier to identify the material, product, and intended use.
Write the address to Nigeria correctly
DHL requires Latin letters and Arabic numerals.
A complete address format should also include the respective state.
For example:
ADEBAYO INDUSTRIAL LTD.
15 INDUSTRIAL ESTATE ROAD
IKEJA, LAGOS 100271
LAGOS STATE
NIGERIA
The recipient's phone number and email address should also be provided.
DHL recommends using a complete address for shipments to Nigeria.
These errors are delaying shipments to Nigeria
Nigeria has more import levels than many traditional parcel destinations.
Therefore, even minor discrepancies between documents can delay the process.
Typical errors are:
- Form M was not opened in time
- SONCAP compliance was not checked before shipping.
- HS code is incorrect
- The product description is too general.
- The commercial invoice and form M do not match.
- The value of the goods cannot be verified.
- CCVO is missing or contains differing information
- A PAIR cannot be created correctly.
- NAFDAC or other permits are missing.
- Recipient data is incomplete
Especially in the case of Nigeria, the chain of documentation should therefore be consistent.
The importer's name, product description, quantity, value, and HS code should match on the various documents.
For exports from Germany, a power of attorney may also be relevant if a service provider handles the customs clearance.
You can find out more at Digital customs power of attorney: How to properly prepare EORI and signature.
What goods are shipped from Germany to Nigeria?
Nigeria has a large domestic market and a diversified economy.
This creates demand for a wide variety of investment and consumer goods.
For German companies, the following goods, for example, may be relevant:
- Machines and production facilities
- Machine spare parts
- Electrical Engineering
- Automation and control technology
- Pumps and water technology
- Energy and solar technology
- Vehicle and commercial vehicle parts
- Measurement and testing technology
- IT and communication technology
- medical equipment
- Tools and workshop equipment
For technical products, the HS code should be determined before the shipment is booked.
Nigeria uses the:
ECOWAS Common External Tariff, CET for short.
The Nigerian customs tariff is based on the Harmonised System and uses eight-digit tariff codes. The customs duty rate is determined based on the specific tariff heading.
Shipping information: Nigeria
Standard, express or freight to Nigeria.
Different shipping methods are available depending on the size, value of the goods and the urgency.
Standard package
For smaller and less time-critical shipments, a traditional parcel service can be used.
DHL Parcel currently states:
20 to 28 working days.
Express Shipping
For urgent spare parts, production materials or technical equipment, Express is significantly faster.
DHL Express estimates a delivery time of approximately two working days for central destinations in the main transit, plus any potential customs delays.
Freight shipping
Air and sea freight are options for pallets, machinery, and larger quantities of goods.
Nigeria's large seaports provide several logistics hubs for B2B deliveries.
Lagos is the most important gateway for international goods
Nigeria has several large international seaports.
The Nigerian Ports Authority lists, among other things:
- Lagos Port Complex in Apapa
- Tin Can Island Port
- Lekki Deep Sea Port
- Rivers Port
- One Port
- Delta Ports
- Calabar Port
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The Lagos region is particularly important for German goods deliveries.
The:
Lagos Port Complex in Apapa
According to the Nigerian Ports Authority, it is the oldest and largest port in the country and has road, rail and water links.
Tin Can Island also plays an important role for vehicles and containers.
For time-critical goods, however, air freight is often used.
For companies with other West African target markets, a comparison with neighboring markets may also be useful.
Further country information can be found, for example, at Send a package to Cameroon.
What import costs might arise in Nigeria?
An import can consist of several cost components.
Depending on the product, the following may be relevant:
- 0%, 5%, 10%, 20% or 35% import duty
- 7,5% VAT
- Import Adjustment Tax
- further taxes and levies
- Excise tax (if applicable)
- SONCAP costs
- Permit fees
- Customs broker fees
- Carrier handling fees
The tariff level is determined based on the ECOWAS-CET.
Additionally, it should be checked whether the respective HS code is affected by the Fiscal Policy Measures 2026.
Therefore, the value of the goods and a flat customs duty rate are not sufficient for a reliable calculation of landed costs.
How much does a package to Nigeria cost?
The transport price depends on several factors, including:
- Weight
- Dimensions
- Volumetric weight
- Carrier
- Standard or express shipping
- Target region
- Type of goods
- Additional Services
Additionally, significant differences can arise in Nigeria due to the chosen import process.
A simple standard shipment may incur different costs than a SONCAP-mandated technical product or a shipment with additional regulatory requirements.
Therefore, the pure transport price should not be considered in isolation.
Online trade to Nigeria: Product data is just as important as the shipping price
Nigeria has a large e-commerce market.
For German retailers, however, shipping remains classic third-country trade.
In addition to the cost of goods and transport, the following may also apply during import:
- Import duty
- 7,5% VAT
- further import duties
- Carrier fees
- potential regulatory costs
For regulated goods, a B2C package can therefore be significantly more complex than a typical order within Europe.
Complete product data is particularly important.
Ideal are:
- specific product name
- HS code
- cart value
- Country of origin
- Weight
- Material and intended use
For larger shop volumes, it is worthwhile to transfer this data into the shipping process as automatically as possible.
Those who have previously worked with a different platform can find, for example, at Shipcloud alternatives for shipping processing Further information.
SONCAP makes Nigeria particularly attractive in exports.
One of Nigeria's most important features is the conformity assessment of imported products.
SONCAP is explicitly defined as:
Pre-Shipment Verification of Conformity
designed.
The inspection therefore takes place before the regulated goods are shipped to Nigeria.
This is crucial.
Sending goods to Lagos first and then discovering that the necessary certificate should have been issued before export is logistically about the most expensive sequence one can choose.
For regulated products, the following should therefore be clarified before collection:
- Does the product fall under SONCAP?
- Which Product Certificate status is required?
- Is an examination or laboratory analysis required?
- Is the Certificate of Conformity available?
- Can the SONCAP certificate be issued?
If the required SONCAP certificate is missing, regulated goods can be detained, inspected, or, in the worst case, rejected or destroyed at the importer's expense.
Pay particular attention to textiles and import bans
Nigeria also has a regularly updated Import Prohibition List.
The Nigeria Customs Service published a revised version in 2026.
Especially with textiles and other sensitive product groups, the customs duty rate should not be the only factor examined.
The specific product classification and current import capability are also important.
You can find more information on the correct classification at How to correctly determine HS codes for textiles.
Which carrier is suitable for Nigeria?
For shipments from Germany to Nigeria, various international parcel, express and freight providers are available.
Depending on the program, offers from, for example, the following may be available:
- DHL
- DHL Express
- UPS
- FedEx
- international air freight partners
- Sea freight and forwarding partners
be eligible.
When comparing prices, one should not only consider the base price.
Also important are:
- Runtime
- Customs service
- Support with DDP or DAP
- Tracking
- Insurance
- Weight limits
- maximum dimensions
- Target region
- possible surcharges
Therefore, a different solution may be more appropriate for an urgent spare part to Lagos than for a pallet of machine components to Port Harcourt.
Frequently Asked Questions about Shipping
Can I send a package from Germany to Nigeria?
Yes. Parcels, express shipments, and business goods can be sent from Germany to Nigeria. Since Nigeria is outside the EU, shipments require complete customs information.
How long does it take to send a package to Nigeria?
DHL Parcel currently estimates a delivery time of 20 to 28 working days. DHL Express Worldwide estimates approximately two working days for the main route to key destinations, with an additional working day as a guideline for goods subject to customs duties.
What is the value-added tax (VAT) rate in Nigeria?
The standard VAT rate is 7,5 percent. This rate was also retained under the new Nigeria Tax Act, which came into effect in 2026.
What is the import duty in Nigeria?
Nigeria uses the ECOWAS Common External Tariff. The basic customs duty rates are 0, 5, 10, 20, and 35 percent. The applicable rate depends on the specific eight-digit tariff code.
What is Form M in Nigeria?
Form M is a key advance document for commercial imports. The Nigerian importer applies for it through an authorized bank based on the pro forma invoice and required regulatory documents.
What is a PAIR?
PAAR stands for Pre-Arrival Assessment Report. Nigeria Customs Service prepares the report based on import and shipping data before the actual release of the goods.
What is SONCAP?
SONCAP is Nigeria's conformity program for regulated import products. The goods are generally inspected for compliance with applicable standards in the exporting country before shipment.
Do I need a SONCAP certificate for every item?
No. There are exempt product groups and special procedures. Whether SONCAP is required depends on the goods and the import situation. Special import permits may be relevant for certain machinery, raw materials, or other goods.
Do I need a EUR.1 for Nigeria?
An EUR.1 certificate does not currently generally lead to EU tariff preferences for imports into Nigeria. Nigeria has not yet signed or ratified the EU-West Africa Economic Partnership Agreement.
What is B'Odogwu?
B'Odogwu is the current digital trade and customs platform of Nigeria Customs Service. It replaces NICIS II and integrates import, export, transit, valuation, and payment processes, among others.
What language should the customs declaration be in?
DHL specifies English as an acceptable language for the customs declaration to Nigeria. The goods description should identify the product, material, and intended use as specifically as possible.
What documents do I need for Nigeria?
Depending on the goods, Form M, commercial invoice, packing list, transport document, CCVO, and PAAR are typically required. For regulated products, SONCAP, NAFDAC, or other permits may also be necessary.
