As of December 1st, 2013 the Nigerian Customs Service has put into effect new guidelines and requirements for import into their country.
The full requirements can be found at the following link in this site:
http://www.zim.com/countrysites/africa/nigeria/en-us/news-updates/pages/nigeria-import-requirements.aspx
As the Carrier our main responsibility is to ensure the Form M number appears on the B/L issued by our agents. We request your cooperation by providing us with this number on your Shipping Instructions.
If you have any questions, pls do not hesitate to contact your local ZIM agent for assistance.