Shipping Heavy Equipment to Nigeria

The four ways to ship machinery to Nigeria

Container, flat rack, RoRo and breakbulk, with where each one lands. RoRo availability is by U.S. coast; the other three are booked on the services that run when the cargo is ready.

Published sailings to Nigeria

2 carrier services in our trade lane guides call in Nigeria. Each row links to the carrier schedule it was read from; transit is from the U.S. load port to the port named.

What the U.S. ships to Nigeria

U.S. exports to Nigeria by machine class, 2025 against 2024, as reported by the United States to UN Comtrade^[1]. Units are as declared; the average is customs value divided by units.

A dash means the quantity was not reported for that year. Classes the U.S. did not ship here in either year are left out.

Import duty on machinery in Nigeria

The most-favoured-nation (MFN) duty applied to each machine class, as a simple average of the national tariff lines under its HS subheading^[3]. Preferential rates under trade agreements can be lower.

The range shows the lowest and highest line within the subheading; a dash means every line has the same rate.

Worked example: a $100,000 excavator

Import duty: 5% of $100,000 CIF is $5,000 (HS 8429.52, 2023 tariff)^[3].

VAT: 7.5% of the duty-inclusive $105,000 is $7,875 (Nigeria Customs Service (NCS), checked June 2026)

Total duty and tax: $12,875, or 13% of CIF.

• Excise, port charges, broker fees and any registration tax are extra. The final rate depends on the exact tariff line your broker declares.

Vehicles and other taxes

Vehicle charges are built up from import duty plus automotive levies and VAT and can total roughly 40–50% of the CIF value. Customs values against its VIN / Fair Market Value database, which is often above the invoice.

Source: Nigeria Customs Service (NCS), checked June 2026.

• Import duty: 20% (used passenger vehicles)
• VAT: 7.5%
• Other charges: National Automotive Council (NAC) levy 15% (used) / 20% (new), a 4% FOB levy, plus smaller statutory charges

Rules for used machinery in Nigeria

SON exempts used products other than automobiles from SONCAP. Industrial machinery needs a SON Import Permit. Used trucks follow the SONCAP route (Product Certificate for Form M, SONCAP Certificate for PAAR). Used motor vehicles over 15 years are banned, and all imports get destination inspection.

• Conformity: Standards Organisation of Nigeria (SON): used products other than automobiles are exempt from SONCAP offshore certification. Refurbished or re-engineered commercial articles must obtain a SONCAP Import Permit instead.^[5]
• Licence or permit: SON issues a SONCAP Import Permit in place of offshore certification for industrial machinery, project-specific items and non-commercial goods. It is granted after SON evaluation and verification inspection. Fee basis: 5% of FOB, minimum NGN 550,000. Valid 12 months.^[6]
• Conformity: For SONCAP-regulated goods (e.g., automobiles), an Independent Accredited Firm issues a Product Certificate to open CBN Form M and a consignment-specific SONCAP Certificate for PAAR. A missing SC incurs a 20%-of-CIF default.^[6]
• Age limit: Nigeria's import prohibition list bans used motor vehicles more than 15 years from year of manufacture (relevant to HS 87 trucks). Used compressors and used fridges/freezers are also banned.^[7]
• Inspection: Nigeria uses destination inspection, not pre-shipment inspection: Nigeria Customs Service inspects all goods on arrival. Documents are filed through the Single Window and the Pre-Arrival Assessment Report (PAAR) system.^[8]
• Documents: SON sequence: TIN registration on trade.gov.ng, PC or Import Permit, CBN Form M, SC, NCS PAAR, SGD processing, then SON port clearance. PAAR needs Form M, final invoice and bill of lading.^[6]

Documents for Nigeria

The papers a machinery shipment to Nigeria usually needs at destination. Your consignee and their customs broker confirm the list for the exact cargo.

• Commercial Invoice
• Packing List
• Bill of Lading
• Certificate of Origin
• Form M
• SONCAP Certificate
• Clean Report of Findings
• Equipment Specifications

U.S. export rules

What every shipment from the U.S. has to clear before it sails, whatever the destination.

Electronic Export Information (15 CFR 30)U.S. Census Bureau

Electronic Export Information is filed in AES for each Schedule B number worth more than $2,500 going to one consignee on one conveyance, and for every vehicle whatever its value. For vessel cargo it is due at least 24 hours before loading; the Internal Transaction Number (ITN) goes to the carrier with the booking.^[9][10]

Applies to: Any Schedule B line over $2,500, and every vehicle

Used self-propelled vehicles: 72-hour ruleU.S. Customs and Border Protection

U.S. regulations count self-propelled construction and agricultural machinery as vehicles. A used one must be filed in AES at least 72 hours before export, whatever its value or destination, and the ITN, the VIN or serial number and the ownership documents go to CBP at the port of export. Filing after departure is not allowed.^[11][12][10]

Applies to: Used machines that drive: excavators, loaders, dozers, tractors, trucks

ISPM 15 wood packagingIPPC, administered in the U.S. by USDA APHIS

Wood packaging and dunnage must be heat-treated to a core temperature of 56 °C for at least 30 minutes, or fumigated, and carry the IPPC mark with the US country code, the facility number and HT or MB. Marked wood can be reused; repaired or remanufactured wood must be treated and marked again.^[13]

Applies to: Crates, skids, blocking and dunnage

Export classification under the EAR (ECCN or EAR99)BIS (U.S. Department of Commerce)

An item subject to the EAR is either listed on the Commerce Control List under an Export Control Classification Number (ECCN) or classified EAR99, the basket for items not listed. The ECCN’s reasons for control, read against the Commerce Country Chart, decide whether the destination needs a license. An EAR99 item rarely needs one, but no item, EAR99 included, may go to a person under a denial order or to a prohibited end use or end user without BIS authorization.^[14][15][16]

Applies to: Every export of goods subject to the Export Administration Regulations

Clearance notes for Nigeria

Lagos port congestion and truck call-up (electronic access) constraints can lengthen container evacuation, particularly around year-end peaks.

• A Form M must be opened at a Nigerian bank before shipment — a missing Form M is the leading cause of serious port delays.
• A SONCAP certificate (and the SON-NADDC VehCAP pre-shipment certification) is required before import; a PAAR is issued before clearance.
• Customs assesses duty against its VIN / Fair Market Value database, which is frequently higher than the invoice value.
• Paperwork must be in place before shipping (Form M, SONCAP/VehCAP, PAAR) — Nigeria is unforgiving of documentation gaps.
• Apapa / Tin Can Island congestion and valuation disputes can extend clearance times significantly.

Questions buyers ask

Export checklist (PDF)

A one-page checklist with the facts on this page for shipping Nigeria: methods, duty, rules and documents. Give it to your customs broker.

Nearby destinations

• Shipping Heavy Equipment to Ghana
• Shipping Heavy Equipment to Cameroon
• Shipping Heavy Equipment to Benin
• Shipping Heavy Equipment to Niger

All destinations in Africa