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Documents guide · 4 min read

What is Form M?

The one document that most often holds up shipments to Nigeria, explained in plain English.

If you are shipping goods or a vehicle into Nigeria, you will hear about Form M. Here is what it is and how to avoid delays.

What Form M is

Form M is Nigeria’s mandatory import declaration. It registers the planned import with the authorities before the goods are shipped, and it is processed electronically through the importer’s bank in Nigeria.

Who completes it

The importer in Nigeria (the person or company receiving the goods) opens the Form M through their bank. As the shipper in Germany, we don’t file it, but we give you the shipment details you need and add the Form M reference to the shipping documents.

When it must be done

Before the goods are shipped. A shipment that leaves Germany without a valid Form M can face delays, extra costs or penalties when it arrives in Nigeria, so start it as soon as you have a quote.

What the bank usually asks for

  • A proforma invoice from the seller, describing the goods and their value
  • A description of the goods and their customs (HS) code
  • The importer’s registration details
  • Insurance details for the shipment, where required

Your bank and your clearing agent will confirm exactly what they need, because requirements can change.

How we help

When you book with us, we provide the cargo and shipping details for your Form M application and include your Form M reference on the documents. You can add it on our quote or booking form in the “special declaration” field.

General information only. This guide is not legal or customs advice. Your bank and licensed clearing agent in Nigeria confirm the current Form M requirements.

Published by EL-ROI Shipping Services, Essen · Updated 26 September 2026

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