A practical checklist for tire importers — from Form M to port clearance.
Nigeria is Africa's largest economy and one of the continent's fastest-growing tire markets. With a population exceeding 220 million, a rapidly expanding logistics sector, and a vehicle parc that relies heavily on imported replacement tires, the demand for TBR (Truck and Bus Radial), OTR (Off-the-Road), and PCR (Passenger Car Radial) tires is substantial and growing.
However, Nigeria enforces a strict import compliance regime. Every container of tires entering the country must clear a defined set of documentary checkpoints — and the process starts before the goods leave the supplier's warehouse. This guide walks through every document required, with special focus on the SONCAP Certificate, which is the single most common source of delay for tire shipments into Nigeria.
Below is every document needed to import tires into Nigeria. Missing any single one will stop your shipment at the port.
1. Form M — Import license issued by the Central Bank of Nigeria through your bank. Must be opened before goods are shipped.
2. Product Certificate (PC) — The first stage of SONCAP compliance. Your tire supplier must obtain this from a SON-accredited body.
3. SONCAP Certificate (SC) — Issued per shipment against the PC. Without this, PAAR cannot be generated.
4. PAAR — Pre-Arrival Assessment Report from Nigeria Customs. Tells you the exact duties and tariffs on your shipment.
5. Proforma Invoice — Required to open Form M. Must match the commercial invoice value.
6. Commercial Invoice — Final transaction document showing tire specifications, quantities, unit prices, and total value.
7. Packing List — Breakdown of how the tires are packed — container count, pallet count, piece count per size.
8. Bill of Lading (B/L) — Issued by the shipping line. Proves ownership and contains the container and vessel details.
9. Insurance Certificate — Marine cargo insurance. Also required when opening Form M.
10. Certificate of Origin (CCVO) — Confirms China as the country of manufacture. Affects tariff classification.
11. Test Reports & Product Specifications — Tire-specific documentation showing DOT/ECE markings, load ratings, and ply ratings. Required for SONCAP PC evaluation.
12. SGD — Single Goods Declaration. Submitted by your licensed clearing agent at the port.
SONCAP (Standards Organisation of Nigeria Conformity Assessment Programme) is Nigeria's mandatory product certification scheme. Tires are SONCAP-regulated goods — which means you cannot clear a container of tires at any Nigerian port without a valid SONCAP Certificate.
The programme operates in two stages:
Here is the recommended sequence. The most common mistake tire importers make is waiting until the goods arrive to start the paperwork. Every step below marked with ★ should be completed before the container leaves the Chinese port.
Step 1 ★ — Confirm your tire supplier holds a valid SONCAP Product Certificate (PC). If not, have them apply immediately.
Step 2 ★ — Your bank opens Form M using the Proforma Invoice, Insurance Certificate, and supplier PC.
Step 3 ★ — Once Form M is approved, the supplier applies for the shipment-specific SONCAP Certificate (SC).
Step 4 ★ — Activate the SC in the Nigeria Single Window system.
Step 5 ★ — Your bank applies for PAAR while the container is still in transit.
Step 6 — The shipping line issues the Bill of Lading. Forward it to your clearing agent.
Step 7 — Your clearing agent submits the SGD to Nigeria Customs with all documents.
Step 8 — Pay assessed duties. Customs releases the container.
Importing tires carries additional scrutiny beyond standard goods. Nigerian Customs pays particular attention to the following:
Product Markings — Every tire must carry visible DOT, ECE, or equivalent certification markings on the sidewall. Blank or unmarked tires will be rejected.
Duty Classification — TBR, OTR, and PCR tires fall under different HS codes and may attract different duty rates. Misclassification leads to penalties.
Used vs. New Tires — Nigeria restricts the import of used (second-hand) tires under specific regulations. Verify the current SON policy on used tire imports before shipping.
Size & Quantity Matching — The Commercial Invoice, Packing List, and Bill of Lading must exactly match in tire sizes and quantities. Discrepancies trigger physical examination and delay.
Minimum Order Rules — Some Nigerian banks impose minimum transaction values for Form M. Check with your bank before finalizing a small trial order.
Before placing your first tire order, send these five questions to your supplier:
Supplying tires to Nigeria? Goldtop Industrial is an authorized DoubleCoin distributor with SONCAP-compliant documentation for TBR and OTR shipments. Contact us at admin@goldtopindustrial.com for PC details, proforma quotes, and shipping schedules.