How to Import Clothing from China to Nigeria: Duty, Shipping & Payment

September 12, 202613 min readBy Essty Garment

Nigeria is Africa's largest apparel market by population, and Lagos is its commercial heart. But importing clothing from China into Nigeria has its own paperwork — Form M, PAAR, and a duty regime that punishes the unprepared. This guide walks the full path from factory to your Lagos warehouse.

Get the classification and documents right and clearance takes days. Get them wrong and your container sits at Apapa for weeks.

The Nigeria Import Paperwork

DocumentPurpose
Form MPre-import declaration filed with an authorised dealer bank
PAARPre-Arrival Assessment Report issued by Customs after valuation
Commercial invoice & packing listUsed for both Form M and duty assessment
Bill of lading / airway billProof of shipment
SONCAPMandatory for many regulated goods; apparel often exempt but verify

Duty & Levy Reality

Used clothing faces very high duty (often 35%+ to discourage imports). New apparel is typically lower but stacks with VAT, levy, and CISS inspection fees. Confirm the exact rate for your HS code with a licensed clearing agent — rates shift with policy.

Tip: Use a Lai compliance-savvy clearing agent in Lagos before you ship. A good agent saves more than they cost by classifying correctly the first time.

Shipping Routes

Paying the Factory Safely

Never pay 100% upfront to an unknown supplier. A standard structure: 30% deposit to start, 70% against a pre-shipment inspection report or Bill of Lading copy. Use a traceable method (T/T) and keep every confirmation in writing.

Warning: If a "manufacturer" refuses any inspection and demands full payment first, assume a trading company or scam. Real factories welcome a third-party QC check.

Sample-First Strategy for Nigeria

  1. Order 100–200 pcs of 2–3 styles as a market test.
  2. Air-freight to Lagos, sell through, learn what moves.
  3. Reorder winners by sea at 500–1,000 pcs to drop unit cost.

Frequently Asked Questions

Do I need SONCAP for clothing?

Many apparel categories are exempt, but regulated or branded goods may need it. Confirm with your clearing agent per shipment — do not assume.

Sea or air for a first order?

Air. A 100–200 pc test order fits in a few boxes, arrives in a week, and lets you validate demand before committing to a sea container.

What is a realistic landed timeline?

Air: ~2 weeks door-to-door. Sea to Apapa: 6–10 weeks including clearance. Build buffer for port congestion.

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