Vehicles · EuroVista Insights

Importing a Commercial Vehicle to Nigeria: Form M, SONCAP, and Customs Duty Explained

Published 7 May 2026 · 6 min read · by EuroVista team

Importing a commercial vehicle into Nigeria involves three regulatory layers — foreign exchange documentation (Form M), product conformity assessment (SONCAP), and customs clearance — that must be prepared in the right sequence. Missing or incorrect documentation at any stage can hold a vehicle at the port for weeks and incur demurrage charges that erode the cost advantage of the import. This guide covers every step in the order you need to do them.

Form M — Opening the Foreign Exchange Window

Form M is a mandatory import declaration filed through your authorised dealer bank with the Central Bank of Nigeria (CBN). It opens the official FX window for the transaction and is the foundation document that every other step in the import chain refers back to.

To open Form M, your bank requires the following from you:

• Proforma Invoice from the supplier — must include full vehicle specifications, chassis/VIN, model year, and declared value
• CAC registration certificate or equivalent business identity documents
• Tax Identification Number (TIN)
• Business bank account details linked to the transaction

Form M is valid for 180 days from the date of approval. It is tied to the exact vehicle, declared value, and named port of entry — any change to those details requires a formal amendment through the bank, which adds processing time. Banks typically charge an administrative fee of 0.5–1% of the transaction value for Form M processing.

SONCAP — Standards Organisation of Nigeria Conformity Assessment Programme

SONCAP applies to products that SON has gazetted as regulated — and vehicles are firmly in that list. Passenger cars, light commercial vehicles (LCVs), and trucks generally require a SONCAP Product Certificate (PC) before they can clear Nigerian customs. Attempting to clear without one will result in the vehicle being detained at the port.

The process works as follows: an accredited Conformity Assessment Body (CAB) inspects the vehicle in the origin country. The three bodies currently approved for SONCAP are Intertek, SGS, and Bureau Veritas. They verify the vehicle's specifications against the applicable technical standard and issue a Certificate of Conformity (CoC). That CoC is then converted to a SONCAP Product Certificate at the Nigerian port of entry.

Timing is critical: initiate the SONCAP pre-shipment inspection (PSI) before the vehicle leaves the factory or supplier's yard. Once a vehicle is loaded onto a vessel, options narrow and any documentation gap creates port delays. The CoC inspection typically costs USD 300–800 per unit, depending on vehicle type and inspection location.

For construction and heavy equipment — excavators, forklifts, mobile cranes — SONCAP requirements differ by HS code category. Confirm the applicable requirements with SON or your licensed clearing agent for the specific equipment you are importing before booking the PSI.

Pre-Shipment Inspection (PSI)

PSI is broader than SONCAP compliance alone. It covers identity verification (confirming that the chassis number and engine number on the vehicle match what is stated in the proforma invoice), physical condition assessment, quantity confirmation against the packing list, and verification that the vehicle is correctly described in the shipping documents.

The PSI report travels with the full set of shipping documents — Bill of Lading, commercial invoice, and packing list — and is presented to customs at the port. Any discrepancy between the PSI report and the other documents triggers a physical re-examination, which adds days to the clearance process.

Customs Duty Rates

Duty is calculated on the CIF value of the shipment — that is, Cost plus Insurance plus Freight. The ECOWAS Trade Levy (ECOWAS TL) of 0.5% is applied in addition to the import duty and VAT. Port surcharges and terminal handling charges (THC) are added separately and vary by port and terminal operator.

Port Options

Apapa (Lagos) is Nigeria's largest port and handles the highest volume of vehicle imports, but congestion is a persistent operational reality. Tin Can Island Port, also in Lagos, is noticeably less congested and is the preferred destination for vehicle RoRo shipments among experienced importers. Plan for 7 to 14 days of port dwell on top of the customs processing period for either Lagos port.

Onne (Port Harcourt) is the better option for projects based in the South-South and South-East of Nigeria. Dwell times are typically shorter than Apapa and the port handles both container and RoRo cargo, making it viable for commercial vehicle imports destined for that region.

Cotonou (Benin Republic) is informally used by some importers — vehicles are cleared in Cotonou and driven across the border. This route is not recommended for commercial importers who need proper Nigerian compliance documentation: Form M is tied to a Nigerian port of entry, and the SONCAP Product Certificate is issued at Nigerian ports. Using Cotonou means your FX and compliance documentation chain breaks down.

On freight mode: RoRo (Roll-on Roll-off) is the standard for vehicle imports — it is cheaper than containerisation, involves less handling, and reduces the risk of transit damage. Container shipping is used when vehicles require extra security, are non-standard dimensions, or are being shipped alongside other cargo in the same container.

Week-by-Week Timeline

From order confirmation to vehicle handover, a typical new vehicle import runs as follows:

1. Weeks 1–2: Proforma invoice finalised with supplier; Form M opened at your authorised dealer bank; SONCAP pre-shipment inspection booked with Intertek, SGS, or Bureau Veritas at the origin country
2. Weeks 2–3: PSI conducted at origin — identity verified, condition documented, specs confirmed; Certificate of Conformity (CoC) issued; SONCAP Product Certificate application submitted
3. Weeks 3–6: Vehicle loaded onto RoRo vessel; transit time from Europe ranges 18–28 days; from Asia approximately 28–35 days depending on routing
4. Weeks 6–7: Vessel arrives at Nigerian port; Bill of Lading, commercial invoice, packing list, CoC, and Form M submitted to customs; duties assessed by Nigeria Customs Service
5. Weeks 7–8: Duty payment processed; customs examination conducted — 100% physical examination for first-time importers, document-based check for established importers with clean records; vehicle released from customs
6. Weeks 8–9: Terminal handling completed, port exit charges settled, vehicle transported to your facility or designated delivery location

Total elapsed time: typically 8 to 12 weeks from order confirmation to vehicle handover for new units. In-stock vehicles sourced from a supplier's existing yard can compress this timeline by 2 to 4 weeks.

Common Mistakes That Delay Clearance

• Form M value differs from the commercial invoice — the bank must file an amendment, and customs flags the discrepancy for review before releasing the vehicle
• SONCAP CoC not ready when the vessel arrives — vehicle is held at the terminal pending documentation while demurrage accumulates daily
• Chassis number on the Bill of Lading does not match the PSI report — customs mandates a physical re-examination, adding several working days to the process
• Incorrect HS code used for duty calculation — the clearing agent files under the wrong tariff heading; assessed duties are disputed and the file goes back for review
• Port of entry on Form M does not match the actual port of arrival — requires a CBN amendment to Form M before customs can process the entry, adding 1 to 2 weeks