All persons intending to import physical goods into Nigeria are required in the first instance to process their Form 'M' through any bank irrespective of the value and whether payment is involved or not.
All the supporting documents shall be clearly marked "Valid for Forex" or "Not Valid for Forex", depending on whether or not foreign exchange remittance would be involved.
Consignments shall bear name of products, country of origin, specifications, date of manufacture, batch or lot number, standard(s) to which they were produced and in case of items such as food and drinks and such related products, they should carry Expiry Date or the shelf life as well as active ingredient(s) where applicable.
All imports into the country must be accompanied by the following documents:
Final invoice/CCVO(duly embossed) which must contain the following details in addition to those on the proforma invoice:
Form "M" No.;
Proper description of goods;
Port of Entry.(The actual port must be specified);
Shipment identification, date of shipment;
Country of origin;
Country of supply.
Bill of lading/airway bill/way bill.
Manufacturer’s certificate which must state the standards.
Laboratory tests certificate for chemicals, food, beverages, pharmaceuticals, electrical appliances and other regulated products, where applicable.
All goods to be imported into the country must be labelled in English in addition to any other language or translation; otherwise the goods would be confiscated.