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The short answer
For most goods, Nigeria does not require a general import licence; imports are documented through Form M, processed by your bank, followed by Customs clearance and payment of duty. What you must check is whether the goods are on the import prohibition list, the absolute prohibition list, or under a regulator such as NAFDAC that requires its own registration or permit.
Many first-time importers assume they need a government licence before ordering from abroad. For most products they do not. They need a bank-processed Form M, a Customs-cleared consignment and, for some products, a regulator's approval. What stops people is not a missing licence but goods that cannot be imported at all. This guide separates the three.
The general rule: Form M, not a licence
Form M is the import documentation you raise through an authorised dealer bank before goods are shipped to Nigeria. It records what you are importing, from whom and at what value, and Customs and inspection processes refer back to it. Our guide to Form A and Form M explains the form, and the import documents checklist lists the proforma invoice and other papers banks ask for.
Nothing in that process is a licence to import. It is the record of an import, which is why a trader buying ordinary stock such as clothing fabric or electronics does not apply to any ministry first.
Goods you cannot import
Nigeria keeps two kinds of import ban. The Nigeria Customs Service has an import prohibition list page, but it did not display its contents when we checked in October 2026. The US International Trade Administration's country guide (published June 2023) summarises both lists:
Import prohibition list (examples)
- Live or dead poultry, pork, beef and birds' eggs (hatching eggs excepted).
- Refined vegetable oils and fats; retail-pack sugar with added flavouring; spaghetti and noodles; retail-pack fruit juice; beer and stout.
- Bagged cement and retail-pack tomato paste.
- A list of named pharmaceuticals, including paracetamol and multivitamins.
- Retail-pack soaps and detergents; used and retreaded tyres; toilet paper; recharge cards; carpets; most footwear and bags; glass bottles over 150 ml.
- Used fridges and compressors, and used vehicles more than 15 years old from the year of manufacture.
Absolutely prohibited
- Counterfeit or pirated goods and counterfeit coins.
- Second-hand clothing.
- Toxic and nuclear waste.
- Indecent or obscene materials.
- Spirits above 48.5% alcohol by volume, with listed exceptions.
These summaries are secondary and dated. Confirm your product against the current NCS list, or ask a licensed customs agent, before you pay a supplier.
Goods that need a regulator's approval
Some products are not banned but are controlled. Examples from the sources we read:
- Industrial methylated spirit may be imported under licence from the Comptroller-General of Customs, according to the ITA guide.
- Food, drugs, cosmetics and other NAFDAC-regulated products need NAFDAC registration; see registering an imported product with NAFDAC.
- Some manufactured goods need a product certificate under SON's conformity programme; see who needs a SONCAP certificate.
The ITA guide also lists milk and sugar as restricted to named approved importers under 2020 and 2021 policies. Check whether those arrangements still apply before you plan to import either.
Duty, VAT and clearance still apply
Not needing a licence does not mean an import is free of formalities. Every consignment is declared to Customs, classified under an HS code and charged the duty set for that code, with VAT and other charges added on the assessment. The person declaring is usually a licensed customs agent acting for you, and the declaration is made in your name, so errors are yours too.
- Classify the product correctly; the wrong code means the wrong duty.
- Declare the true value; under-declaration is a frequent cause of seizure and penalty.
- Keep the Form M, invoice, bill of lading and duty receipts together for each shipment.
For the tax side of running an import business, including duties, VAT at the port and company income tax, see tax for an import business.
Personal effects and samples
The same lists apply to small quantities. A traveller carrying banned goods, or a business receiving "samples" of a prohibited product by courier, can have them seized just as a container would be. If you plan to bring in samples before a larger order, check the code and the lists first, and keep the supplier's description with the parcel.
Worked example: the cost of skipping the check
Example only. A trader orders 2,000 pairs of shoes at the naira equivalent of ₦9,000 a pair, ₦18,000,000 in all, plus ₦3,000,000 of freight. Footwear is on the import prohibition list summary, with exceptions for safety, sports and canvas shoes. If the shoes are not in an excepted category, the consignment can be refused, and the trader has ₦21,000,000 at risk before any storage charges.
What to check first
- Find the HS code for the product (see how to find the HS code and duty).
- Check it against the current import prohibition and absolute prohibition lists.
- Identify any regulator (NAFDAC, SON and so on) and start its process early.
- Ask your bank to open Form M before the supplier ships.
- Budget for duty and charges shown on the Customs assessment.
Where Pryme fits
Importers can hold USD, GBP and EUR in a Pryme Business Account and keep money in the currency it arrived in until they choose to swap, with the rate and fee shown first. Form M itself stays with your authorised dealer bank.
Questions people ask
Do I need a licence to import goods into Nigeria?
For most goods, no. You need Form M processed through your bank and Customs clearance. Banned goods cannot be imported, and some goods need a regulator's approval.
What goods are banned from import in Nigeria?
The import prohibition list includes items such as poultry, refined vegetable oil, bagged cement, used tyres, most footwear and used vehicles over 15 years old. Check the current Customs list.
Can I import second-hand clothes into Nigeria?
Second-hand clothing is on the absolute prohibition list summarised by the US ITA guide (June 2023). Confirm with the current Customs list.
Is Form M the same as an import licence?
No. Form M documents an import through your bank. It does not grant permission to import banned goods.
Sources
- US International Trade Administration: Nigeria, Prohibited and Restricted Imports (published 6 Jun 2023) · accessed Oct 2026
- Nigeria Customs Service: Import Prohibition List page · accessed Oct 2026
- Nigeria Customs Service: CET Tariff (links to the CET Lookup Portal) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.