Importing machinery and raw materials for manufacturing in Nigeria

Describe the machine's job in your production process

A Nigerian manufacturer importing equipment needs more than the seller's model name. Describe the operation, planned output, materials it will handle and the conditions at the installation site. Record power requirements, maintenance needs and the consumables or parts necessary to use it.

Ask for technical documentation and an explanation of what is included: control system, accessories, tooling, software rights, installation or operator training. A headline machine price can omit items needed to produce the goods you intend to sell.

Check the relevant SON route rather than assuming exemption

SON's FAQs distinguish manufacturer imports such as machinery, raw materials and packaging inputs from ordinary commercial goods for resale. The guidance describes an import-permit route for qualifying cases. It does not mean a manufacturer can simply declare every order exempt from checks.

Ask SON which evidence and route apply to your actual inputs, intended use and shipment. Keep the production-use explanation and business evidence consistent with the invoice description. If goods may also be sold onward, make that clear instead of applying an approval intended for a different use.

Agree acceptance evidence for the equipment

A demonstration abroad can answer whether the machine runs under a particular setup; it does not establish how it will perform after transport and installation at your site. Agree what tests and evidence are required before dispatch and after commissioning, and who is responsible for each stage.

State the acceptance criteria, installation assumptions and remedies for a failed test. Record language and format of manuals, training scope, spare-part availability and warranty responsibility. Ask which costs arise if the supplier's engineer must travel or a replacement part is shipped.

• Input material and target operation
• Site power, space and installation requirements
• Included tooling, controls and accessories
• Acceptance tests and evidence
• Training, manuals, warranty and spare parts
• Applicable Nigerian conformity and import requirements

Compare the installed cost with the purchase price

Build separate lines for equipment, confirmed freight, verified import charges, inland delivery, site preparation and commissioning. Identify recurring consumables and maintenance costs without pretending to know a useful life or failure rate that the supplier has not established.

Keep foreign-currency invoices and conversion assumptions dated. If a price includes shipping but not unloading or lifting into position, obtain those charges separately. An all-in figure should remain incomplete until the missing stages have been checked.

Record how the input changes the factory estimate

For raw materials, track specification, batch identity and usable yield. For a machine, distinguish the capital purchase from recurring batch costs. Do not divide the purchase price by an invented production volume and call the result an actual cost per unit.

Your accounting treatment and regulatory obligations need the relevant professional review. The currency converter can check the supplier quote in naira; it does not assess equipment suitability, approve an import or forecast production profitability. Keep technical acceptance and compliance evidence beside the budget.