What Documents Do You Need to Import Spare Parts to Nigeria?

Nigeria's import regime is among the most document-intensive in Africa. This is partly by design — the Central Bank of Nigeria (CBN), Nigeria Customs Service (NCS), and Standards Organisation of Nigeria (SON) each have independent oversight roles, and each requires its own paperwork trail. Understanding who requires what, and in what sequence, is the difference between a container clearing in 7 days and one sitting at Apapa for a month.

The documents fall into three categories: pre-shipment documents (prepared before goods leave India), shipping documents (generated during transit), and clearance documents (filed and processed at the Nigerian port).

Form M — The foundational import declaration issued by the CBN through the e-TRMS portal, filed through your Nigerian bank. Must be obtained and shared with your supplier before shipment. The Form M number must appear on all shipping documents. See our detailed Form M guide.

Proforma Invoice — Issued by your supplier (CrestMAX) before shipment. Must include: HS codes, unit prices in USD, quantity, country of origin (India), full supplier address, GSTIN, and IEC code. This is what your bank uses to open the Form M.

SONCAP Certificate (SC) — Required for regulated product categories (electrical parts, tyres, batteries). Issued by an accredited Conformity Assessment Body (SGS, Bureau Veritas, COTECNA, or Intertek) after pre-shipment inspection in India. Not required for most mechanical spare parts — see our SONCAP guide to know what applies to your parts.

Combined Certificate of Value and Origin (CCVO) — Issued by the Indian High Commission or authorised chamber of commerce in India, confirming the goods are of Indian origin and the declared price is genuine. Required for all commercial shipments to Nigeria. Your Indian supplier obtains this — ensure it is requested well before the vessel loading date as processing takes 3–5 working days.

Bill of Lading (B/L) — Issued by the shipping line after the container is loaded. The master document of title for the cargo. The B/L must show: shipper (CrestMAX), consignee (you or your bank if under LC), notify party, port of loading (Mumbai or Chennai), port of discharge (Lagos/Apapa or Tin Can Island), container number, and a description of goods matching your invoice.

Commercial Invoice — The final invoice from your supplier after shipment. Must match the Proforma Invoice values used for Form M. It must show the Form M number, HS codes, and CIF value. Any significant discrepancy between the Proforma and Commercial Invoice can cause customs to re-assess your PAAR.

Packing List — A detailed box-by-box breakdown of the shipment contents. Nigerian Customs cross-references this during examination. A packing list that does not match what is physically in the container is the most common cause of delays and penalties. CrestMAX issues packing lists that match box-by-box with the commercial invoice.

Marine Insurance Certificate — Proof that the cargo is insured against loss or damage during transit. If you ship on FOB terms, you arrange this; if CIF, your supplier arranves it. Nigerian Customs requires proof of insurance.

Pre-Arrival Assessment Report (PAAR) — Generated by Nigeria Customs Service (NCS) through the ASYCUDA World system when your agent submits the shipping documents. Shows the assessed duty amount. Review it carefully before paying — HS code errors here mean you pay the wrong duty.

Single Goods Declaration (SGD) / Bill of Entry — The formal customs entry your clearing agent files in ASYCUDA World based on the PAAR. This is the legal declaration of the goods to Nigerian Customs. Your agent prepares this.

Delivery Order (DO) — Issued by the shipping line's agent in Nigeria, authorising the terminal to release the container to you. You obtain this after paying the shipping line's destination charges (documentation fee, terminal handling, etc.).

Gate Pass — Issued by the terminal operator (APMT at Apapa, or Tin Can Island Port terminal) after customs duty is paid and the container is released. This is the final document before your truck can collect the container.