The ‘Fashion Japa’ era has seen a massive influx of luxury and retail fashion into Nigeria. In 2026, the B’Odogwu system has specific ‘Valuation Benchmarks’ for textiles to prevent under-invoicing by bulk traders.
1. The Ban on Used Clothing
We cannot stress this enough: Commercial importation of used clothing (Okrika) remains 100% prohibited in March 2026. Seized bales are destroyed without compensation. Always import new, tagged items.
2. Textile Duty and Surcharges
Textiles carry a 20% Import Duty and a 7% Surcharge. If you are importing finished garments, the HS Code classification is vital; silk, cotton, and synthetic fibers all have different sub-codes.
3. SONCAP for Retail
Even boutique owners need SONCAP for their shipments. If you are importing from Turkey or China, ensure your supplier provides a ‘Test Report’ to get your certificates easily.
Conclusion
Fashion moves fast, but customs moves slow if you lack the right papers. Use our SME Compliance Checklist to stay ahead of the curve.

