Here are the export procedures for exporting textiles and apparel from Nigeria 

1. Register the company name in Nigeria and obtain a Certificate of Incorporation/Registration of the company in Nigeria

2. Register the company with the Federal Inland Revenue Services (FIRS) with an up-to-date proof of Tax Payments, upon which a Tax Identification Number (TIN Number) is allotted, with a valid e-mail address tagged to it

3. Select a Bank of choice in Nigeria to act as the Authorised Dealer Bank (ADB)

4. Get Regulatory Certificates, e.g., the Product Certificate (PC), for items that are regulated

5. Activate the PC on the online single window

6. Open a Form M on the Nigerian Trade Platform (Single Window system) attaching the required documents and submit it to the ADB

7. ADB reviews/validates the Form M and sends it to the NCS

8. When the Form M is accepted by the NCS, the importer forwards a copy of the Form M to the exporter, who will in turn contact Cotecna, the International Accreditation Firm, with the Form M, the Final Invoice, the Bill of Lading/Airway Bill and the packing list, for the issuance of the SONCAP Certificate

9. Activate the SONCAP Certificate and apply for PAAR issuance on the Nigeria Single Window for Trade

10. The PAAR is issued and the importer commences the clearance of his goods