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The short answer
Small tissue businesses in Nigeria usually convert rather than make paper: they buy jumbo (parent) rolls and run them through a rewinding and perforating machine, a log saw and a packing sealer. In our labelled example, one tonne of jumbo roll becomes about 10,500 toilet rolls at a cost of about ₦153 each, and selling at ₦200 a roll leaves about ₦492,500 a tonne before rent and loan costs. Margins depend most on the price of jumbo rolls and how much paper you waste.
Converting is the realistic entry point
Making tissue paper from pulp needs a paper mill, large water and power supplies and serious capital. Converting is different: you buy finished tissue in jumbo rolls and turn it into toilet rolls, kitchen towels or serviettes. That is how most small and medium tissue businesses start, and it is the model this guide covers.
The product is simple, so buyers compare on softness, roll weight, number of sheets and price. A converter wins by buying paper well, wasting little, and selling a consistent roll at a sharp price to supermarkets, hotels, offices and distributors.
The machines and what each one does
| Machine | Job | What to check before buying |
|---|---|---|
| Rewinding and perforating machine | Unwinds the jumbo roll, embosses and perforates it, winds it onto cores as long logs | Speed, roll width it accepts, embossing quality, spare parts availability |
| Core-making machine (optional) | Forms cardboard cores | Many small converters buy cores ready-made at first |
| Log saw (band saw or automatic) | Cuts logs into individual rolls | Cutting accuracy and blade cost |
| Packing and sealing machine | Wraps rolls in packs of 4, 10 or more | Manual sealers are cheaper; automatic ones save labour |
| Generator or stable power | Runs the line | Converting lines stop when power drops |
Machine prices depend on capacity, origin and whether the line is new or used, and we found no reliable published price list. Ask suppliers for a written quote that includes installation, training, a spare-parts kit and the output per hour, and visit a running line before paying.
Buying jumbo rolls
Jumbo rolls come from local paper mills and importers. The things that change your cost per roll are the grammage (weight per square metre), the number of plies, whether the paper is virgin pulp or recycled, and how much of the roll is damaged or wet when it arrives. Weigh rolls on delivery and agree in writing what happens if a roll is short-weight.
Imports and SONCAP
If you import machines or paper, the Standards Organisation of Nigeria runs SONCAP, its conformity assessment programme for regulated imports, and banks ask for a SONCAP product certificate before processing Form M. SON's fee schedule effective 1 August 2022 listed a product certificate at $500 for an unregistered product, $1,000 for a registered one and $2,000 for a licensed one, with exemptions including raw materials imported by bona fide manufacturers. Check the current schedule with SON and your clearing agent, because fees and exemptions change.
Worked example: margin per tonne (example figures)
Example only. Assumptions: a tonne of jumbo roll bought at ₦1,200,000, a finished toilet roll of 90g, 5% of the paper lost to trimming and damage, cores and wrapping at ₦15 a roll, and ₦250,000 of labour and power to convert the tonne. Replace every figure with your own quotes.
| Line | Example figure |
|---|---|
| Rolls from 1,000kg at 90g each | about 11,111 |
| After 5% waste (rounded down) | 10,500 rolls |
| Jumbo roll | ₦1,200,000 |
| Cores and wrapping (10,500 × ₦15) | ₦157,500 |
| Labour and power | ₦250,000 |
| Total cost | ₦1,607,500 |
| Cost per roll | about ₦153 |
| Sales at ₦200 a roll | ₦2,100,000 |
| Gross margin per tonne | ₦492,500 |
That is a gross margin of about 23%, before rent, machine repayments, delivery and bad debts. Two levers matter most. If the jumbo roll price rises by 10% to ₦1,320,000 and you cannot raise your price, the margin falls to ₦372,500. If waste rises from 5% to 10%, you lose roughly another 500 rolls. Lighter rolls lower your cost but buyers notice, so state the weight or sheet count on the pack.
Choosing your product mix
One converting line can make more than toilet rolls if the machine accepts the right widths and you add the matching cutters. Each product has a different buyer and a different price per kilogram of paper, so it is worth testing more than one.
- Toilet rolls: the volume product; sold in packs to supermarkets, kiosks and distributors.
- Kitchen towels: heavier, absorbent paper; fewer rolls per tonne but often a higher price per roll.
- Serviettes and napkins: need a folding machine; sold to eateries, caterers and event planners.
- Hotel and office packs: plain-wrapped rolls in cartons, sold on a supply contract rather than shelf price.
Before you commit, ask three or four buyers in each group what they pay now, how often they order and what they dislike about their current supplier. That conversation is cheaper than a warehouse of the wrong product.
Packaging and selling
- Print your brand, roll count, ply and sheet count or weight on the pack, plus your address and a batch reference so returns can be traced.
- Supermarkets and distributors may ask for business registration; the CAC fee schedule of May 2025 put business name registration at ₦20,000.
- Hotels, schools and offices buy in cartons on a schedule; agree payment terms before the first delivery.
- Keep stock dry. Damp warehouses ruin tissue faster than slow sales do.
For other light manufacturing options with similar machine-and-margin maths, see nylon bag production and paper bag production.
Where Pryme fits
Distributors and hotels pay on invoice, often in instalments. A Pryme Business Account lets you issue invoices through invoicing and give each customer a dedicated virtual account, so you can see who has paid for which delivery.
Questions people ask
How much does it cost to start tissue paper production in Nigeria?
The main costs are the converting line (rewinder, log saw and sealer), power, a dry warehouse and your first jumbo rolls. Machine prices vary widely, so get written quotes that include installation and spare parts.
Where do I buy jumbo rolls for tissue paper?
From local paper mills and importers. Compare grammage, ply, virgin or recycled pulp, and the condition and weight of rolls on delivery.
Is tissue paper business profitable in Nigeria?
It can be, but margins are thin. In our labelled example the gross margin was about 23% per tonne, and a 10% rise in jumbo roll prices cut it by ₦120,000. Control waste and buy paper well.
Do I need SONCAP to import a tissue machine?
Regulated imports need a SONCAP product certificate for Form M, according to SON's August 2022 fee schedule, with some exemptions. Confirm current rules with SON and your clearing agent.
Sources
- Standards Organisation of Nigeria: SONCAP approved fees, effective 1 August 2022 · accessed Oct 2026
- Corporate Affairs Commission: New Schedule of Fees, 29 May 2025 · 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.