Industrialization is the 2026 priority for Nigeria. To encourage this, the government has introduced strategic 4% FOB Levy exemptions for manufacturers. However, the compliance for heavy machinery remains the most technical in the port.
1. SONCAP for Used vs. New Machinery
New machinery requires a standard SONCAP, but used/refurbished equipment requires a Product Certificate 3 (PC3). This involves a physical inspection at the port of origin to ensure the machine isn’t ‘e-waste.’
2. Applying for IDEC
If you are setting up a factory, you may qualify for the Import Duty Exemption Certificate (IDEC). In 2026, all IDEC applications are processed via the ministry’s digital portal and linked directly to your Form M.
3. The Port Movement
Heavy machinery should ideally be cleared through Lekki Deep Sea Port to utilize its automated heavy-lift cranes. Avoid Apapa for oversized loads to reduce ‘positioning’ delays. Read our Port Comparison Guide.
Conclusion
Machinery imports take longer to clear—allow 21 days for the full cycle. For a list of required technical papers, see our Trade Document Guide.