Export Procedure

Before exporting goods from Nigeria, ensure they are not prohibited goods. Prohibited goods are banned from export due to health, safety, security, or environmental reasons.

Please refer to the export guidelines for an indicative list of prohibited goods for export, as well as the Prohibition list from the Nigeria Customs Service.

This section provides a general description of the processes to export goods from Nigeria. For regulatory requirements for exporting specific goods, use the “Search” toolbox. The Search toolbox will provide, for each product, the procedure, associated costs (regulatory fees, customs duties and taxes), regulations, documentary requirements, and export controls in Nigeria. The exporter is still required to fulfil the import controls in the destination country.

• Incorporate the company with the Corporate Affairs Commission (CAC) for first-time exporters.
• Register with the Nigeria Revenue Service (NRS) for a TIN for first-time exporters.
• Open an export proceeds domiciliary account with any authorised dealer bank.
• Register with the Nigeria Export Promotion Council (NEPC) for an exporter’s certificate.
• Register on the National Single Window platform.

• Confirm HS code classification of goods.
• Verify if goods are regulated or prohibited for export.

• Exporter fills out and submits a Form NXP or NCX on TRMS, depending on whether the export is commercial.

• Pre-Shipment Inspection Agents (PIA) (quality)
• NAFDAC (for processed and semi-processed food items, drugs, and chemicals).
• SON (quality certification) – on request.
• Quarantine Service (agricultural produce, animals, plants).
• Federal Produce Inspection Services (agricultural produce)
• Ministry of Solid Minerals Development (for minerals).
• NACCIMA / Customs (certificate of origin)
• Federal Ministry of Agriculture and Food Security (international veterinary certificate for animals and animal products)
• Department of Forestry, Federal Ministry of Environment (CITES

• Exporter arranges financial settlement with buyer (Letter of Credit, Bills for Collection, or Open Account).
• Ensure compliance with Central Bank of Nigeria (CBN) export guidelines.

• Conduct quality checks (e.g., PIA, SON, NAQS, NAFDAC) where required
• Ensure conformity to the buyer’s specification

• Submit documents through the B’odogwu platform.
• Risk profiling (green, yellow, red lane)

• Goods loaded at port (Apapa, Tin Can, Lekki, Onne, Seme, etc.).
• The carrier issues the Bill of Lading/Air Waybill/Road Waybill

• Repatriation of export proceeds via CBN-approved banks.
• Post-Clearance Audit (if flagged).

• While the processes are described sequentially, in reality, some are interwoven and can run in parallel.
• While you can process your licenses, permits and certificates as an organisation or an individual, you will require the services of a licensed customs agent for customs clearance processing
• Non-commercial exports require form NCX instead of form NXP
• Certain items are exempt from the Pre-Shipment Inspection Agents’ mandatory inspection of goods. Please refer to the export guidelines for an indicative list of items exempt from inspection.

• NEPC Export Certificate
• Form NXP
• Certificate of Origin
• Proforma / Commercial Invoice
• Packing List
• Bill of Lading / Airway Bill / Road Waybill
• Product Certifications (SON, NAFDAC, Quarantine, etc.)

• Company registration fee.
• NEPC registration fee.
• Bank account opening fee.
• Form NXP/NCX fee
• NESS levy
• Regulatory fees
• Port charges, inspection fees, and shipping line charges.