To succeed in 2026, your clearing process must start before the goods leave the factory. This checklist ensures you don’t face a Customs Seizure or excessive demurrage.
1. The Document Checklist
- [ ] **Valid e-Form M:** Is it registered and ‘Active’ on the Trade Portal?
- [ ] **HS Codes:** Have you verified the duty rate with the 2026 B’Odogwu database?
- [ ] **SONCAP/NAFDAC:** Do you have the required digital certificates for regulated goods?
- [ ] **Insurance:** Is your cargo insured for at least 110% of the invoice value?
2. The Logistics Checklist
- [ ] **Bill of Lading:** Does it clearly state the Form M and PAAR numbers?
- [ ] **VREG (for Cars):** Is the VIN registered on the National Vehicle Registry?
- [ ] **End-User Certificate:** If importing ‘Dual-Use’ tech, do you have the ONSA permit?
3. The Financial Checklist
- [ ] **Naira Buffer:** Do you have 15% extra to cover exchange rate fluctuations?
- [ ] **Agent Verification:** Is your clearing agent licensed for the 2026 season?
Conclusion
Compliance is cheaper than a fine. Download our SME Compliance Handbook for more details. Ready to ship? Contact a reliable agent today.

