In March 2026, the Federal Government expanded duty exemptions for specific life-saving medical equipment. This makes it the ideal time for hospitals and diagnostic centers to upgrade their gear.
1. NAFDAC Import Permit
All medical devices must be registered with NAFDAC. In 2026, this is done via the National Single Window. You will need a ‘Certificate of Free Sale’ from the country of origin to prove the equipment is safe for use.
2. Duty Exemptions and IDR
Diagnostic equipment like X-rays and MRI machines may qualify for duty-free status under the ‘Medical Incentive Scheme.’ You must apply for an Import Duty Rebate (IDR) certificate from the Ministry of Finance before your Form M is opened.
3. Radiation Safety (NNRA)
If the equipment emits radiation, you must also obtain a license from the Nigerian Nuclear Regulatory Authority (NNRA).
Conclusion
Medical imports are complex but rewarding. Ensure your super-intendent pharmacist is involved in the compliance process from day one.