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Form M is a mandatory statutory document to be completed by all importers for importation of goods into Nigeria.
Amendment of Approved Form M on the Single Window Portal is not possible.
The initial validity period of an approved e-Form \u201cM\u201d for general merchandise shall be 180 days, which may be extended for 180 more days by the Authorized Dealer Bank. For capital goods, the initial validity of an approved e-Form \u201cM\u201d shall be 365 days subject to a maximum extension of another 365 days.
An E-Form M is a mandatory documentation process put in place by the Federal Government of Nigeria through the Federal Ministry of Finance (FMF) and the Central Bank of Nigeria (CBN), to monitor goods that are imported into the country as well as enable collection of import duties where applicable.
Form M is a mandatory statutory document to be completed by all importers for importation of goods into Nigeria.
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Form M is a mandatory statutory document to be completed by all importers for importation of goods into Nigeria.
Logging into the FIRS portal to register as importer. The Bank/customer has logged into https://app.trade.gov.ng/formx to initiate the e-Form M. Forwarding all required documents (Proforma Invoice, Insurance, Certificates for items regulated by either SON or NAFDAC etc.) to the Authorized Bank for approval.
The Form 'M' is a declaration of intention to import physical goods into Nigeria. Is it mandatory? Yes, it is. It is a mandatory document to be completed by anyone intending to import physical goods into the country irrespective of the value and whether payment is involved or not.
Upon receipt of the Form M with the necessary attached pre-import documents as detailed above the NCS will review the application and either accept or reject it within one working day. If \u201caccepted\u201d the NCS will register the e-Form M in the Single Window Trade system.
The life span of a Form M is 180 days (for general merchandise) and 365 days (for plant and machinery), after which an extension of 180 days (for general merchandise) and 365 days (for plant and machinery) can be granted on the Form M by the Authorized Dealer.

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