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Import Business
Nigeria is an open market with a population of over Protected content people. This means products from other countries can be sold in the Nigerian market. However, the Nigerian Customs Service "Import Prohibition List", bans the following products from importation to Nigeria;

Live or dead birds including frozen poultry;
Pork and beef;
Birds eggs but excluding hatching eggs;
Refined vegetable oils and fats but excluding refined linseed, castor and olive oils crude vegetable oil;
Cane or beet sugar and chemically pure sucrose, in solid form containing added flavoring or coloring matter in retail packs;
Cocoa butter, powder and cakes;
Fruit Juice in retail pack;
Waters, including mineral waters and aerated waters containing added sugar or sweetening matter or Flavored, ice snow but excluding energy or health drinks, liquid dietary supplements e.g. Power Horse, Red Ginseng etc. and beer and stout whether bottled, canned or otherwise packed;
Bagged Cement;
Medicaments falling under Headings Protected content Protected content indicated below:
Paracetamol tablets and syrups
Cotrimoxazole tablets syrups
Metronidazole tablets and syrups
Chloroquine tablets and syrups
Haematinic formulations; ferrous sulphate and ferrous gluconate tablets, folic acid tablets, vitamine B complex tablet, except modified released formulations
Multivitamin tablets, capsules and syrups, except special formulations
Aspirin tablets except modified released formulation and soluble aspirin
Magnesium trisilicate tablets and suspensions.
Piperazine tablets and syrups
Levamisole tablets and syrups
Clotrimazole Cream
Ointments – Penecilin/Gentamycin
Pyrantel Pamoate tablets and Syrups
Intravenous Fluids including dextrose, normal saline, etc.
Waste pharmaceuticals
Soaps and detergents in retail packs only
Mosquito repellant coils
Sanitary wares of plastics and domestic articles and wares of plastics, flushing ceinstern and waterless toilets but excluding baby feeding bottles
Rethreaded and used pneumatic tyres but excluding used trucks tyres for rethreading of sized 11.00 x 20 and above Protected content .
Corrugated paper and paper boards and cartons, boxes and cases made from corrugated paper and paper boards, toilet paper, cleaning or facial tissue but excluding baby diapers and incotinent pads for adult use and exercise books.
Telephones recharge cards and vouchers.
Carpets and other textile floor coverings falling
All types of foot wears, bags and suitcases but excluding safety shoes used in oil industries, sports shoes, canvass shoes all completely knocked down (CKD) blanks and parts.
Hollow glass bottles of a capacity exceeding 150mls (0.15 liters) of all kinds used for packaging of beverages by breweries and other beverage and drink companies.
Used compressors, used air conditioners and used fridges/freezers.
Used Motor Vehicles above fifteen Protected content from the year of manufacture.
Furniture but excluding Baby walkers, laboratory cabinets such as microscope table, fume cupboards, laboratory benches, Stadium Chairs, height adjustments device, base sledge, seat frames and control mechanism, arm guide and head guides. Also excluded are; skeletal parts of furniture such as blanks, upholstered or unfinished part of metal, plastics, veneer, chair shell etc. Also excluded are Motor Vehicle seats and Seats other than garden seats or camping equipment, convertible into beds.
Ball point pens and parts including refills but excluding tip.
The Nigerian Customs Service would seize and in most likely destroy products imported into Nigeria in contravention of the Import Prohibition List. Investors may invest in the products banned from importation to Nigeria by manufacturing the products in Nigeria. The Federal Government tax holidays for startup businesses and incentives for businesses in Free Trade Zones is a major encouragement to manufacturers in Nigeria.

Upon importation of the products which are not on the Import Prohibition List, the Importer would make arrangement for;

(i) A warehouse to store the products;

(ii) Registration of the products with the Standard Organization of Nigeria (SON), National Agency for Food Administration and Control (NAFDAC), Consumer Protection Council (CPC) before and other regulatory agencies before release of the products to the Nigerian market;

(iii) Marketing and create awareness of the products in the Nigerian market;

(iv) Appointment of agents and distributors of the products in Nigeria.

Export Business
In the same vein, the Nigerian Custom Services "Export Prohibition List" provides that the following products are banned from exportation from Nigeria;

Timber either rough or sawn
Raw hides and skin including wet blue and all unfinished leather
Srap Metals
rubber latex and rubber lumps
Artifacts and Antiquities
Wildlife animals classified as endangered species and their products e.g. Crocodile; Elephant, Lizard, Eagle, Monkey, Zebra, Lion etc.

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